# 法人税法 / Corporation Tax Act — 第十七条 (Supplementary Provisions, Article 17)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十七条 (Supplementary Provisions, Article 17)（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — address `suppl-5071-13/art-17`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第十七条（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures for the Business Year for Vesting Profits and Expenses Related to Lease Transfers
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-17 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17</sup>

**第一項**  施行日前に旧法人税法第六十三条第一項に規定するリース譲渡を行った法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
<sup>suppl-5071-13/art-17/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-1</sup>
With regard to corporation tax on income for a business year that began before the Effective Date of a corporation that carried out a lease transfer prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日前に旧法人税法第六十三条第一項に規定するリース譲渡を行ったことがある法人（施行日前に行われた同項に規定するリース譲渡に係る契約の移転を受けた法人を含む。）の施行日以後に開始する事業年度（次項及び第四項において「経過措置事業年度」という。）の旧リース譲渡（令和九年三月三十一日以前に開始した事業年度において行われた同条第一項に規定するリース譲渡をいう。以下この条において同じ。）に係る所得の金額の計算については、旧法人税法第六十三条（旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。）の規定は、なおその効力を有する。この場合において、旧法人税法第六十三条第一項ただし書中「又は第三項若しくは第四項」とあるのは「（所得税法等の一部を改正する法律（令和七年法律第十三号。以下この項及び次項において「令和七年改正法」という。）附則第十七条第三項第一号（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置）に掲げる場合に該当する場合を除く。）又は第三項若しくは第四項の規定若しくは令和七年改正法附則第十七条第三項若しくは第四項」と、「これらの規定の適用を受けた事業年度後」とあるのは「第三項若しくは第四項の規定の適用を受けた事業年度後若しくは同条第三項に規定する基準事業年度以後」と、同条第二項ただし書中「又は第四項」とあるのは「若しくは第四項の規定又は令和七年改正法附則第十七条第三項若しくは第四項」と、「これらの規定の適用を受けた事業年度後」とあるのは「次項若しくは第四項の規定の適用を受けた事業年度後又は同条第三項に規定する基準事業年度以後」と、同条第三項中「各事業年度の所得の金額」とあるのは「各事業年度又は各連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度をいう。次項において同じ。）の所得の金額又は連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四（定義）に規定する連結所得をいう。次項において同じ。）の金額」と、同条第四項中「各事業年度の所得の金額」とあるのは「各事業年度又は各連結事業年度の所得の金額又は連結所得の金額」とする。
<sup>suppl-5071-13/art-17/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-2</sup>
With regard to the calculation of the amount of income pertaining to former lease transfers (meaning lease transfers prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act carried out in a business year that began on or before March 31, 2027; hereinafter the same applies in this Article) for a business year beginning on or after the Effective Date (referred to as a "business year under the transitional measures" in the following paragraph and paragraph (4)) of a corporation that has carried out a lease transfer prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act before the Effective Date (including a corporation that has received a transfer of a contract pertaining to a lease transfer prescribed in that paragraph carried out before the Effective Date), the provisions of Article 63 of the Former Corporation Tax Act (including the case where the calculation is made in accordance with it pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act) remain in force. In this case, the phrase "or where the provisions of paragraph (3) or (4)" in the proviso to Article 63, paragraph (1) of the Former Corporation Tax Act is deemed to be replaced with "(excluding the case falling under the case listed in Article 17, paragraph (3), item (i) (Transitional Measures for the Business Year for Vesting Profits and Expenses Related to Lease Transfers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter referred to as the "2025 Amendment Act" in this paragraph and the following paragraph)) or where the provisions of paragraph (3) or (4) or the provisions of Article 17, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amendment Act", the phrase "after the business year when any of these provisions were applied" with "after the business year when the provisions of paragraph (3) or (4) were applied or on or after the base business year prescribed in paragraph (3) of that Article", the phrase "or paragraph (4)" in the proviso to paragraph (2) of that Article with "or paragraph (4), or the provisions of Article 17, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amendment Act", the phrase "after the business year when any of these provisions were applied" with "after the business year when the provisions of the following paragraph or paragraph (4) were applied or on or after the base business year prescribed in paragraph (3) of that Article", the phrase "the amount of income for each business year" in paragraph (3) of that Article with "the amount of income or the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 (Definitions) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in the following paragraph) for each business year or each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in the following paragraph)", and the phrase "the amount of income for each business year" in paragraph (4) of that Article with "the amount of income or the amount of consolidated income for each business year or each consolidated business year".
<sup>machine translation, not official</sup>

**第三項**  前項の規定によりなおその効力を有するものとされる旧法人税法（以下この項及び次項において「旧効力法人税法」という。）第六十三条第一項本文又は第二項本文（旧法人税法第百四十二条第二項の規定によりこれらの規定に準じて計算する場合を含む。以下この項及び次項において同じ。）の規定の適用を受ける法人のその適用に係る旧リース譲渡に係る収益の額及び費用の額が次の各号に掲げる場合に該当する場合には、当該収益の額及び費用の額（当該各号に定める事業年度開始の日前に開始した各事業年度の所得の金額又は同日前に開始した各連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度をいう。第二号において同じ。）の連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四に規定する連結所得をいう。第二号において同じ。）の金額の計算上益金の額及び損金の額に算入されるものを除く。次項においてそれぞれ「未計上収益額」及び「未計上費用額」という。）は、当該各号に定める事業年度（次項及び第五項において「基準事業年度」という。）の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-5071-13/art-17/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3</sup>
In the case where the amount of proceeds and the amount of expenses pertaining to former lease transfers of a corporation subject to the provisions of the main clause of Article 63, paragraph (1) or the main clause of paragraph (2) of the Former Corporation Tax Act that remains in force pursuant to the provisions of the preceding paragraph (hereinafter referred to as the "Former Corporation Tax Act Kept in Force" in this paragraph and the following paragraph) (including the case where the calculation is made in accordance with these provisions pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph), to which that application pertains, fall under any of the cases listed in the following items, that amount of proceeds and that amount of expenses (excluding those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began before the first day of the business year specified in the relevant item or the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in item (ii)) for each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in item (ii)) that began before that date; referred to as "unrecognized revenue" and "unrecognized expenses", respectively, in the following paragraph) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for the business year specified in the relevant item (referred to as the "base business year" in the following paragraph and paragraph (5)).
<sup>machine translation, not official</sup>

  **一**  当該旧リース譲渡（旧効力法人税法第六十三条第一項本文の規定の適用に係るものに限る。）に係る収益の額及び費用の額につき令和九年三月三十一日以前に開始した経過措置事業年度の確定した決算（法人税法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（通算子法人にあっては、同法第七十二条第五項第一号に規定する期間）について同法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載した中間申告書を提出する場合には、その期間に係る決算。次号ロにおいて同じ。）において旧効力法人税法第六十三条第一項に規定する延払基準の方法により経理しなかった場合　その経理しなかった決算に係る事業年度
  <sup>suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-1</sup>
  where, with regard to the amount of proceeds and the amount of expenses pertaining to that former lease transfer (limited to one to which the provisions of the main clause of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force apply), the corporation did not account for them using the deferred payment basis method prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force in the finalized settlement of accounts (in the case of filing an interim return stating the matters listed in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act (for a group tax sharing subsidiary corporation, the period prescribed in Article 72, paragraph (5), item (i) of that Act), the settlement of accounts for that period; the same applies in (b) of the following item) for a business year under the transitional measures that began on or before March 31, 2027: the business year pertaining to the settlement of accounts in which the corporation did not so account;
  <sup>machine translation, not official</sup>

  **二**  当該旧リース譲渡に係る収益の額及び費用の額のうち、令和九年三月三十一日以前に開始した各事業年度の所得の金額又は同日以前に開始した各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入されなかったものがある場合（次に掲げる場合に該当する場合を除く。）　同日後最初に開始する事業年度
  <sup>suppl-5071-13/art-17/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2</sup>
  where, of the amount of proceeds and the amount of expenses pertaining to that former lease transfer, there is any portion that was not included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began on or before March 31, 2027 or the amount of consolidated income for each consolidated business year that began on or before that date (excluding the case falling under any of the following cases): the first business year beginning after that date;
  <sup>machine translation, not official</sup>

    **イ**  前号に掲げる場合
    <sup>suppl-5071-13/art-17/par-3/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2/sub-1</sup>
    the case set forth in the preceding item;
    <sup>machine translation, not official</sup>

    **ロ**  当該旧リース譲渡（旧効力法人税法第六十三条第一項本文の規定の適用に係るものに限る。）に係る収益の額及び費用の額につき令和九年三月三十一日後最初に開始する経過措置事業年度の確定した決算において同項に規定する延払基準の方法（当該経過措置事業年度以後の各事業年度において当該旧リース譲渡の対価の額のうちに含まれる利息に相当する金額のみを当該各事業年度の収益の額とする方法に限る。）により経理した場合
    <sup>suppl-5071-13/art-17/par-3/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2/sub-2</sup>
    where, with regard to the amount of proceeds and the amount of expenses pertaining to that former lease transfer (limited to one to which the provisions of the main clause of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force apply), the corporation has accounted for them, in the finalized settlement of accounts for the first business year under the transitional measures beginning after March 31, 2027, using the deferred payment basis method prescribed in that paragraph (limited to the method of treating, in each business year on or after that business year under the transitional measures, only the amount equivalent to the interest included in the amount of consideration for that former lease transfer as the amount of proceeds for that business year).
    <sup>machine translation, not official</sup>

**第四項**  旧効力法人税法第六十三条第一項本文又は第二項本文の規定の適用を受ける法人のその適用に係る旧リース譲渡に係る収益の額及び費用の額が前項各号に掲げる場合に該当する場合において、当該旧リース譲渡に係る未計上収益額が当該旧リース譲渡に係る未計上費用額を超えるときは、同項の規定にかかわらず、第一号に掲げる金額（解散若しくは事業の全部の廃止若しくは譲渡（適格分割による分割承継法人への譲渡その他の政令で定めるものを除く。）の日の属する事業年度、清算中の事業年度又は被合併法人の合併（適格合併を除く。）の日の前日の属する事業年度、普通法人又は協同組合等が公益法人等に該当することとなる場合におけるその該当することとなる日の前日の属する事業年度及び同号に掲げる金額がそれぞれ第二号に掲げる金額を超える事業年度にあっては、同号に掲げる金額）を、基準事業年度以後の各経過措置事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-5071-13/art-17/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4</sup>
In the case where the amount of proceeds and the amount of expenses pertaining to former lease transfers of a corporation subject to the provisions of the main clause of Article 63, paragraph (1) or the main clause of paragraph (2) of the Former Corporation Tax Act Kept in Force, to which that application pertains, fall under any of the cases listed in the items of the preceding paragraph, if the unrecognized revenue pertaining to that former lease transfer exceeds the unrecognized expenses pertaining to that former lease transfer, notwithstanding the provisions of that paragraph, the amounts listed in item (i) (for the business year that includes the date of dissolution or of the discontinuation or transfer of the whole of its business (excluding a transfer to a succeeding corporation in a company split as a result of a qualified company split or any other transfer specified by Cabinet Order), a business year in liquidation or the business year that includes the day preceding the date of the merger of an acquired corporation (excluding a qualified merger), the business year that includes the day preceding the day on which an ordinary corporation or a cooperative, etc. comes to fall under a public interest corporation, etc. in the case where it so comes to fall, and a business year in which the amounts listed in that item respectively exceed the amounts listed in item (ii), the amounts listed in item (ii)) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year under the transitional measures on or after the base business year:
<sup>machine translation, not official</sup>

  **一**  当該未計上収益額及び未計上費用額をそれぞれ六十で除し、これらに当該事業年度の月数を乗じて計算した金額
  <sup>suppl-5071-13/art-17/par-4/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-1</sup>
  the amounts obtained by dividing that unrecognized revenue and those unrecognized expenses respectively by 60 and multiplying the results by the number of months in that business year;
  <sup>machine translation, not official</sup>

  **二**  イに掲げる金額からロに掲げる金額を控除した金額
  <sup>suppl-5071-13/art-17/par-4/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-2</sup>
  the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
  <sup>machine translation, not official</sup>

    **イ**  当該未計上収益額及び未計上費用額
    <sup>suppl-5071-13/art-17/par-4/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-2/sub-1</sup>
    that unrecognized revenue and those unrecognized expenses;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる金額のうち当該事業年度前の各事業年度の所得の金額の計算上益金の額及び損金の額に算入された金額
    <sup>suppl-5071-13/art-17/par-4/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-2/sub-2</sup>
    the amounts, out of the amounts listed in (a), that were included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year before that business year.
    <sup>machine translation, not official</sup>

**第五項**  前項の規定は、基準事業年度の確定申告書（基準事業年度の中間申告書で法人税法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載したものを提出する場合には、その中間申告書。次項において同じ。）に前項の規定により益金の額及び損金の額に算入される金額の申告の記載がある場合に限り、適用する。
<sup>suppl-5071-13/art-17/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-5</sup>
The provisions of the preceding paragraph apply only in the case where the Final Return for the base business year (in the case of filing an interim return for the base business year stating the matters listed in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act, that interim return; the same applies in the following paragraph) contains a statement of the amounts to be included in the amount of gross profit and the amount of deductible expenses pursuant to the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、前項の記載がない確定申告書の提出があった場合においても、その記載がなかったことについてやむを得ない事情があると認めるときは、第四項の規定を適用することができる。
<sup>suppl-5071-13/art-17/par-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-6</sup>
Even in the case where a Final Return without entries for the matters set forth in the preceding paragraph has been filed, the district director may apply the provisions of paragraph (4), when they find any unavoidable grounds for the person's failure to make entries for such matters.
<sup>machine translation, not official</sup>

**第七項**  第四項第一号の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。
<sup>suppl-5071-13/art-17/par-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-7</sup>
The number of months referred to in paragraph (4), item (i) is calculated according to the calendar, and any fraction of less than one month is rounded down.
<sup>machine translation, not official</sup>

**第八項**  適格合併、適格分割又は適格現物出資により旧リース譲渡に係る契約の移転があった場合における当該旧リース譲渡に係る収益の額及び費用の額の処理の特例その他第二項から第四項までの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5071-13/art-17/par-8 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-8</sup>
Special provisions on the treatment of the amount of proceeds and the amount of expenses pertaining to a former lease transfer in the case where a contract pertaining to that former lease transfer has been transferred as a result of a qualified merger, qualified company split or qualified capital contribution in kind, and other necessary matters concerning the application of the provisions of paragraphs (2) through (4), are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5071-13/art-17/par-2: この条 → 法人税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5071-13/art-17 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17
- suppl-5071-13/art-17/par-2: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection
- suppl-5071-13/art-17/par-2: 第四項 → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4
- suppl-5071-13/art-17/par-2: 次項 → 法人税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5071-13/art-17/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3
- suppl-5071-13/art-17/par-2: 附則第十七条第三項第一号 → 法人税法 附則第十七条第三項第一号 (Supplementary Provisions, Article 17, paragraph (3), item (i)), suppl-5071-13/art-17/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-1
- suppl-5071-13/art-17/par-3: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection
- suppl-5071-13/art-17/par-3: 次項 → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4
- suppl-5071-13/art-17/par-3: 第五項 → 法人税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-5071-13/art-17/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-5
- suppl-5071-13/art-17/par-3: この項 → 法人税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5071-13/art-17/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3
- suppl-5071-13/art-17/par-3: 第二号 → 法人税法 附則第十七条第三項第二号 (Supplementary Provisions, Article 17, paragraph (3), item (ii)), suppl-5071-13/art-17/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2
- suppl-5071-13/art-17/par-3: 前項 → 法人税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-5071-13/art-17/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-2
- suppl-5071-13/art-17/par-3/item-1: 同法第七十二条第五項第一号 → 法人税法 第七十二条第五項第一号 (Article 72, paragraph (5), item (i)), art-72/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-1
- suppl-5071-13/art-17/par-3/item-1: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- suppl-5071-13/art-17/par-3/item-1: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- suppl-5071-13/art-17/par-3/item-1: 次号 → 法人税法 附則第十七条第三項第二号 (Supplementary Provisions, Article 17, paragraph (3), item (ii)), suppl-5071-13/art-17/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2
- suppl-5071-13/art-17/par-3/item-1: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-5071-13/art-17/par-3/item-2/sub-1: 前号 → 法人税法 附則第十七条第三項第一号 (Supplementary Provisions, Article 17, paragraph (3), item (i)), suppl-5071-13/art-17/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-1
- suppl-5071-13/art-17/par-4: 第二号 → 法人税法 附則第十七条第四項第二号 (Supplementary Provisions, Article 17, paragraph (4), item (ii)), suppl-5071-13/art-17/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-2
- suppl-5071-13/art-17/par-4: 前項 → 法人税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5071-13/art-17/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3
- suppl-5071-13/art-17/par-4: 第一号 → 法人税法 附則第十七条第四項第一号 (Supplementary Provisions, Article 17, paragraph (4), item (i)), suppl-5071-13/art-17/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-1
- suppl-5071-13/art-17/par-5: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- suppl-5071-13/art-17/par-5: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- suppl-5071-13/art-17/par-5: 前項 → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4
- suppl-5071-13/art-17/par-5: 次項 → 法人税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-5071-13/art-17/par-6 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-6
- suppl-5071-13/art-17/par-5: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-5071-13/art-17/par-6: 前項 → 法人税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-5071-13/art-17/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-5
- suppl-5071-13/art-17/par-6: 第四項 → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4
- suppl-5071-13/art-17/par-7: 第四項第一号 → 法人税法 附則第十七条第四項第一号 (Supplementary Provisions, Article 17, paragraph (4), item (i)), suppl-5071-13/art-17/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-1
- suppl-5071-13/art-17/par-8: 第二項から第四項まで → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4
- suppl-5071-13/art-17/par-8: 第二項から第四項まで → 法人税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5071-13/art-17/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3
- suppl-5071-13/art-17/par-8: 第二項から第四項まで → 法人税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-5071-13/art-17/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-2

## Cited by

10 provisions cite this one. No official source publishes this direction.

- 法人税法 附則第十三条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-13/par-1
- 法人税法 附則第十七条第二項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-2
- 法人税法 附則第十七条第三項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3
- 法人税法 附則第十七条第三項第一号（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-1
- 法人税法 附則第十七条第三項第二号イ（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2/sub-1
- 法人税法 附則第十七条第四項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4
- 法人税法 附則第十七条第五項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-5
- 法人税法 附則第十七条第六項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-6
- 法人税法 附則第十七条第七項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-7
- 法人税法 附則第十七条第八項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-17/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-8

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-147, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-148, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08