# 法人税法 / Corporation Tax Act — 第百二十九条 (Article 129)
- 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: 第百二十九条 (Article 129)（更正に関する特例） — address `art-129`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-129
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-129
- 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.
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### 第百二十九条（更正に関する特例） — Special Provisions on Reassessment
caption: machine translation, not official
art-129 · https://japanlaw.org/ja/corporation-tax-act/art-129 · https://japanlaw.org/l/340AC0000000034/art-129
**第一項** 内国法人の提出した確定申告書に記載された各事業年度の所得の金額が当該事業年度の課税標準とされるべき所得の金額を超えている場合において、その超える金額のうちに事実を仮装して経理したところに基づくものがあるときは、税務署長は、当該事業年度の所得に対する法人税につき、その内国法人が当該事業年度後の各事業年度において当該事実に係る修正の経理をし、かつ、当該修正の経理をした事業年度の確定申告書を提出するまでの間は、更正をしないことができる。
art-129/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-129/par-1 · https://japanlaw.org/l/340AC0000000034/art-129/par-1
In the case where the amount of income for each business year entered in a Final Return filed by a domestic corporation exceeds the amount of income that should be the tax base for the business year, when the excess amount includes any amount based on accounting conducted by disguising facts, the district director may refrain from making a Reassessment with regard to the corporation tax on income for the business year until the domestic corporation makes corrective accounting with regard to the facts in a business year after the business year and files a Final Return for the business year in which it made the corrective accounting.
machine translation, not official
**第二項** 税務署長が第百三十五条第一項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例）の更正をする場合における国税通則法第二十八条第二項（更正又は決定の手続）の規定の適用については、同項第三号中「次に掲げる金額」とあるのは、「次に掲げる金額及びニ又はホに掲げる金額のうち法人税法第百三十五条第一項又は第二項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例）の規定の適用がある金額」とする。
art-129/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-129/par-2 · https://japanlaw.org/l/340AC0000000034/art-129/par-2
With regard to the application of the provisions of Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes in the case where the district director makes a Reassessment set forth in Article 135, paragraph (1) (Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting), the phrase "the following amounts" in item (iii) of that paragraph is deemed to be replaced with "the following amounts, and those of the amounts listed in (d) or (e) to which the provisions of Article 135, paragraph (1) or (2) (Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting) of the Corporation Tax Act apply".
machine translation, not official
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## Cites
- art-129/par-2: 第百三十五条第一項 → 法人税法 第百三十五条第一項 (Article 135, paragraph (1)), art-135/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-135/par-1 · https://japanlaw.org/l/340AC0000000034/art-135/par-1
- art-129/par-2: 国税通則法第二十八条第二項 → 国税通則法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2 · https://japanlaw.org/l/337AC0000000066/art-28/par-2
- art-129/par-2: 同項第三号 → 国税通則法 第二十八条第二項第三号 (Article 28, paragraph (2), item (iii)), art-28/par-2/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-3
- art-129/par-2: 第二項 → 法人税法 第百三十五条第二項 (Article 135, paragraph (2)), art-135/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-135/par-2 · https://japanlaw.org/l/340AC0000000034/art-135/par-2
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## 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-20261008T111236-051, 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