# 法人税法 / Corporation Tax Act — 第二十五条 (Article 25)

- 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: 第二十五条 (Article 25) — address `art-25`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-25
- 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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### 第二十五条
<sup>art-25 · https://japanlaw.org/ja/corporation-tax-act/art-25 · https://japanlaw.org/l/340AC0000000034/art-25</sup>

        **第一項**  内国法人がその有する資産の評価換えをしてその帳簿価額を増額した場合には、その増額した部分の金額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
        <sup>art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/art-25/par-1</sup>
        In the case where a domestic corporation has revaluated its assets to increase their book value, the amount of the increase is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  内国法人がその有する資産につき更生計画認可の決定があつたことにより会社更生法（平成十四年法律第百五十四号）又は金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）の規定に従つて行う評価換えその他政令で定める評価換えをしてその帳簿価額を増額した場合には、その増額した部分の金額は、前項の規定にかかわらず、これらの評価換えをした日の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-25/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/art-25/par-2</sup>
        In the case where, as an order on the confirmation of a reorganization plan has been rendered with regard to its assets, a domestic corporation has revaluated its assets in accordance with the provisions of the Corporate Reorganization Act (Act No. 154 of 2002) or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996) or has revaluated its assets otherwise as specified by Cabinet Order to increase their book value, the amount of the increase is included in gross profits, when calculating the amount of income for the business year containing the date of the revaluation, notwithstanding the provisions of the preceding paragraph.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人について再生計画認可の決定があつたことその他これに準ずる政令で定める事実が生じた場合において、その内国法人がその有する資産の価額につき政令で定める評定を行つているときは、その資産（評価益の計上に適しないものとして政令で定めるものを除く。）の評価益の額として政令で定める金額は、第一項の規定にかかわらず、これらの事実が生じた日の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-25/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/art-25/par-3</sup>
        In the case where an order on the confirmation of a rehabilitation plan has been rendered for a domestic corporation or any equivalent event as specified by Cabinet Order has occurred, when the domestic corporation evaluates the value of its assets as specified by Cabinet Order, the amount specified by Cabinet Order as a valuation gain on the assets (excluding those specified by Cabinet Order as unsuitable for recording a valuation gain) is included in gross profits, when calculating the amount of income for the business year containing the date of any of such events, notwithstanding the provisions of paragraph (1).
        <sup>machine translation, not official</sup>

        **第四項**  前二項の内国法人が通算法人である場合におけるこれらの内国法人が有する他の通算法人（第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び通算親法人を除く。）の株式又は出資については、前二項の規定は、適用しない。
        <sup>art-25/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/art-25/par-4</sup>
        In the case where the domestic corporations referred to in the preceding two paragraphs are group tax sharing corporations, the provisions of the preceding two paragraphs do not apply to shares of or capital contributions to another group tax sharing corporation (excluding a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses) and the group tax sharing parent corporation) held by those domestic corporations.
        <sup>machine translation, not official</sup>

        **第五項**  第一項の規定の適用があつた場合において、同項の評価換えにより増額された金額を益金の額に算入されなかつた資産については、その評価換えをした日の属する事業年度以後の各事業年度の所得の金額の計算上、当該資産の帳簿価額は、その増額がされなかつたものとみなす。
        <sup>art-25/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-25/par-5 · https://japanlaw.org/l/340AC0000000034/art-25/par-5</sup>
        In the case where the provisions of paragraph (1) were applied, with regard to the assets whose increased value due to revaluation was not included in gross profits, it is deemed that the book value of the assets has not increased, when calculating the amount of income for each business year after the business year containing the date of the revaluation.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第六項**  第三項の規定は、確定申告書に同項に規定する評価益の額として政令で定める金額の益金算入に関する明細（次項において「評価益明細」という。）の記載があり、かつ、財務省令で定める書類（次項において「評価益関係書類」という。）の添付がある場合（第三十三条第四項（資産の評価損）に規定する資産につき同項に規定する評価損の額として政令で定める金額がある場合（次項において「評価損がある場合」という。）には、同条第七項に規定する評価損明細（次項において「評価損明細」という。）の記載及び同条第七項に規定する評価損関係書類（次項において「評価損関係書類」という。）の添付がある場合に限る。）に限り、適用する。
        <sup>art-25/par-6 · https://japanlaw.org/ja/corporation-tax-act/art-25/par-6 · https://japanlaw.org/l/340AC0000000034/art-25/par-6</sup>
        The provisions of paragraph (3) apply only in the case where a Final Return contains a detailed statement concerning the inclusion in gross profits of the amount specified by Cabinet Order as the amount of the valuation gain prescribed in the paragraph (referred to as a "statement of valuation gain" in the following paragraph) and is attached with documents specified by Ministry of Finance Order (referred to as "documents related to valuation gain" in the following paragraph) (when, with regard to the assets prescribed in Article 33, paragraph (4) (Valuation Loss on Assets), there is any amount specified by Cabinet Order as the amount of valuation loss prescribed in the paragraph (such case is referred to as the "case where there is a valuation loss" in the following paragraph), only in the case where a Final Return contains the statement of valuation loss prescribed in paragraph (7) of the Article (referred to as a "statement of valuation loss" in the following paragraph) and the documents related to valuation loss prescribed in paragraph (7) of the Article (referred to as "documents related to valuation loss" in the following paragraph)).
        <sup>machine translation, not official</sup>

        **第七項**  税務署長は、評価益明細（評価損がある場合には、評価益明細又は評価損明細）の記載又は評価益関係書類（評価損がある場合には、評価益関係書類又は評価損関係書類）の添付がない確定申告書の提出があつた場合においても、当該記載又は当該添付がなかつ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、第三項の規定を適用することができる。
        <sup>art-25/par-7 · https://japanlaw.org/ja/corporation-tax-act/art-25/par-7 · https://japanlaw.org/l/340AC0000000034/art-25/par-7</sup>
        Even in the case where a tax return has been filed without a detailed statement of the valuation gain (in the case where there is any valuation loss, without a detailed statement of the valuation gain or a detailed statement of the valuation loss) or without valuation gain-related documents (in the case where there is any valuation loss, without valuation gain-related documents or valuation loss-related documents), the district director of the tax office may apply the provisions of paragraph (3), when they find any unavoidable grounds for the person's failure to make entries of such a statement or to attach such documents.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第八項**  前三項に定めるもののほか、第一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>art-25/par-8 · https://japanlaw.org/ja/corporation-tax-act/art-25/par-8 · https://japanlaw.org/l/340AC0000000034/art-25/par-8</sup>
        Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

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## Cites
- art-25/par-2: 前項 → 法人税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/art-25/par-1
- art-25/par-3: 第一項 → 法人税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/art-25/par-1
- art-25/par-4: 前二項 → 法人税法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/art-25/par-2
- art-25/par-4: 前二項 → 法人税法 第二十五条第三項 (Article 25, paragraph (3)), art-25/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/art-25/par-3
- art-25/par-4: 第六十四条の五 → 法人税法 第六十四条の五 (Article 64-5), art-64-5 — https://japanlaw.org/ja/corporation-tax-act/art-64-5 · https://japanlaw.org/l/340AC0000000034/art-64-5
- art-25/par-5: 第一項 → 法人税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/art-25/par-1
- art-25/par-6: 第三項 → 法人税法 第二十五条第三項 (Article 25, paragraph (3)), art-25/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/art-25/par-3
- art-25/par-6: 第三十三条第四項 → 法人税法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/art-33/par-4
- art-25/par-6: 同条第七項 → 法人税法 第三十三条第七項 (Article 33, paragraph (7)), art-33/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-33/par-7 · https://japanlaw.org/l/340AC0000000034/art-33/par-7
- art-25/par-6: 次項 → 法人税法 第二十五条第七項 (Article 25, paragraph (7)), art-25/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-7 · https://japanlaw.org/l/340AC0000000034/art-25/par-7
- art-25/par-7: 第三項 → 法人税法 第二十五条第三項 (Article 25, paragraph (3)), art-25/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/art-25/par-3
- art-25/par-8: 第一項から第四項まで → 法人税法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/art-25/par-2
- art-25/par-8: 第一項から第四項まで → 法人税法 第二十五条第三項 (Article 25, paragraph (3)), art-25/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/art-25/par-3
- art-25/par-8: 前三項 → 法人税法 第二十五条第五項 (Article 25, paragraph (5)), art-25/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-5 · https://japanlaw.org/l/340AC0000000034/art-25/par-5
- art-25/par-8: 前三項 → 法人税法 第二十五条第六項 (Article 25, paragraph (6)), art-25/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-6 · https://japanlaw.org/l/340AC0000000034/art-25/par-6
- art-25/par-8: 前三項 → 法人税法 第二十五条第七項 (Article 25, paragraph (7)), art-25/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-7 · https://japanlaw.org/l/340AC0000000034/art-25/par-7
- art-25/par-8: 第一項から第四項まで → 法人税法 第二十五条第四項 (Article 25, paragraph (4)), art-25/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/art-25/par-4
- art-25/par-8: 第一項から第四項まで → 法人税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/art-25/par-1

## Cited by

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

- 法人税法 第二十五条第二項 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/art-25/par-2
- 法人税法 第二十五条第三項 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/art-25/par-3
- 法人税法 第二十五条第四項 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/art-25/par-4
- 法人税法 第二十五条第五項 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-5 · https://japanlaw.org/l/340AC0000000034/art-25/par-5
- 法人税法 第二十五条第六項 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-6 · https://japanlaw.org/l/340AC0000000034/art-25/par-6
- 法人税法 第二十五条第七項 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-7 · https://japanlaw.org/l/340AC0000000034/art-25/par-7
- 法人税法 第二十五条第八項 — https://japanlaw.org/ja/corporation-tax-act/art-25/par-8 · https://japanlaw.org/l/340AC0000000034/art-25/par-8
- 法人税法 第三十三条第七項 — https://japanlaw.org/ja/corporation-tax-act/art-33/par-7 · https://japanlaw.org/l/340AC0000000034/art-33/par-7
- 法人税法 第五十九条第一項第三号（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-59/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-1/item-3
- 法人税法 第五十九条第二項（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-59/par-2 · https://japanlaw.org/l/340AC0000000034/art-59/par-2
- 法人税法 第五十九条第二項第三号（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-59/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-2/item-3
- 法人税法 第五十九条第三項（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-59/par-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-3
- 法人税法 第六十一条第三項 — https://japanlaw.org/ja/corporation-tax-act/art-61/par-3 · https://japanlaw.org/l/340AC0000000034/art-61/par-3
- 法人税法 第六十一条第四項 — https://japanlaw.org/ja/corporation-tax-act/art-61/par-4 · https://japanlaw.org/l/340AC0000000034/art-61/par-4
- 法人税法 第六十一条の三第二項（売買目的有価証券の評価益又は評価損の益金又は損金算入等） — https://japanlaw.org/ja/corporation-tax-act/art-61-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-3/par-2
- 法人税法 第六十一条の三第三項（売買目的有価証券の評価益又は評価損の益金又は損金算入等） — https://japanlaw.org/ja/corporation-tax-act/art-61-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-3/par-3

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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-20261008T111236-009, 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