# 法人税法 / Corporation Tax Act — 第三十二条 (Article 32)

- 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: 第三十二条 (Article 32)（繰延資産の償却費の計算及びその償却の方法） — address `art-32`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-32
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-32
- 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
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### 第三十二条（繰延資産の償却費の計算及びその償却の方法） — (Calculation of Depreciation Allowance of Deferred Assets and Depreciation Method)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-32 · https://japanlaw.org/ja/corporation-tax-act/art-32 · https://japanlaw.org/l/340AC0000000034/art-32</sup>

        **第一項**  内国法人の各事業年度終了の時の繰延資産につきその償却費として第二十二条第三項（各事業年度の所得の金額の計算の通則）の規定により当該事業年度の所得の金額の計算上損金の額に算入する金額は、その内国法人が当該事業年度においてその償却費として損金経理をした金額（以下この条において「損金経理額」という。）のうち、その繰延資産に係る支出の効果の及ぶ期間を基礎として政令で定めるところにより計算した金額（次項において「償却限度額」という。）に達するまでの金額とする。
        <sup>art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/art-32/par-1</sup>
        With regard to deferred assets held by a domestic corporation as of the end of each business year, the amount to be included in deductible expenses as the depreciation allowance thereof in the calculation of the amount of income for the business year, pursuant to the provisions of Article 22, paragraph (3) (General Rules for Calculation of the Amount of Income for Each Business Year), is to be the portion of the amount that the domestic corporation accounted for as a loss as the depreciation allowance in the business year (hereinafter referred to as the "amount accounted for as a loss" in this Article) up to the amount calculated as specified by Cabinet Order based on the period during which the expenses related to the deferred assets continued to affect the calculation (such calculated amount is referred to as the "maximum amount of depreciation" in the following paragraph).
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が、適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この条において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人（以下この条において「分割承継法人等」という。）に繰延資産（当該適格分割等により当該分割承継法人等に移転する資産、負債又は契約（第四項において「資産等」という。）と関連を有するものに限る。）を引き継ぐ場合において、当該繰延資産について損金経理額に相当する金額を費用の額としたときは、当該費用の額とした金額（次項及び第六項において「期中損金経理額」という。）のうち、当該繰延資産につき当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される償却限度額に相当する金額に達するまでの金額は、当該適格分割等の日の属する事業年度（第六項において「分割等事業年度」という。）の所得の金額の計算上、損金の額に算入する。
        <sup>art-32/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-2</sup>
        In the case where, as a result of a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets; hereinafter referred to as a "qualified company split, etc." in this Article), a domestic corporation hands over its deferred assets to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (hereinafter referred to as a "succeeding corporation in a company split, etc." in this Article) (such deferred assets are limited to those related to assets, liabilities, or contracts (referred to as "assets, etc." in paragraph (4)) to be transferred as a result of the qualified company split, etc. to the succeeding corporation in a company split, etc.), when the amount equivalent to the amount accounted for as a loss was accounted for as a loss with regard to the deferred assets, the portion of the amount accounted for as a loss (referred to as the "amount accounted for as a loss during the period" in the following paragraph and paragraph (6)) up to the amount equivalent to the maximum amount of depreciation calculated with regard to the deferred assets as prescribed in the preceding paragraph by deeming the day prior to the date of the qualified company split, etc. to be the last day of the business year is included in deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc. (referred to as the "business year of the company split, etc." in paragraph (6)).
        <sup>machine translation, not official</sup>

        **第三項**  前項の規定は、同項の内国法人が適格分割等の日以後二月以内に期中損金経理額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-32/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000034/art-32/par-3</sup>
        The provisions of the preceding paragraph apply only in the case where the domestic corporation set forth in the paragraph has submitted a document stating the amount accounted for as a loss during the period and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第四項**  内国法人が適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格組織再編成」という。）を行つた場合には、次の各号に掲げる適格組織再編成の区分に応じ当該各号に定める繰延資産は、当該適格組織再編成の直前の帳簿価額により当該適格組織再編成に係る合併法人、分割承継法人、被現物出資法人又は被現物分配法人に引き継ぐものとする。
        <sup>art-32/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-4 · https://japanlaw.org/l/340AC0000000034/art-32/par-4</sup>
        In the case where a domestic corporation has effected a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified organizational restructuring" in this paragraph), the deferred assets prescribed in the following items, in accordance with the category of qualified organizational restructuring listed in the relevant item, are to be succeeded to, at the book value as of immediately prior to the qualified organizational restructuring, by an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind involved in the qualified organizational restructuring:
        <sup>machine translation, not official</sup>

          **一**  適格合併又は適格現物分配（残余財産の全部の分配に限る。）　当該適格合併の直前又は当該適格現物分配に係る残余財産の確定の時の繰延資産
          <sup>art-32/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-32/par-4/item-1</sup>
          qualified merger or qualified in-kind distribution (limited to a distribution of all residual assets): Deferred assets as of immediately prior to the qualified merger or as of the time of the determination of residual assets pertaining to the qualified in-kind distribution; and
          <sup>machine translation, not official</sup>

          **二**  適格分割等　次に掲げる繰延資産
          <sup>art-32/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-4/item-2</sup>
          qualified company split, etc.: The following deferred assets:
          <sup>machine translation, not official</sup>

            **イ**  当該適格分割等により分割承継法人等に移転する資産等と密接な関連を有する繰延資産として政令で定めるもの
            <sup>art-32/par-4/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-4/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-32/par-4/item-2/sub-1</sup>
            Deferred assets specified by Cabinet Order as having a close relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc.
            <sup>machine translation, not official</sup>

            **ロ**  当該適格分割等により分割承継法人等に移転する資産等と関連を有する繰延資産のうち第二項の規定の適用を受けたもの（イに掲げるものを除く。）
            <sup>art-32/par-4/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-4/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-4/item-2/sub-2</sup>
            Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc. and to which the provisions of paragraph (2) were applied (excluding those listed in (a))
            <sup>machine translation, not official</sup>

            **ハ**  当該適格分割等により分割承継法人等に移転する資産等と関連を有する繰延資産（イ及びロに掲げるものを除く。）
            <sup>art-32/par-4/item-2/sub-3 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-4/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-32/par-4/item-2/sub-3</sup>
            Deferred assets which have a relation to the assets, etc. to be transferred to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc. (excluding those listed in (a) and (b))
            <sup>machine translation, not official</sup>

        **第五項**  前項（第二号ハに係る部分に限る。）の規定は、同項の内国法人が適格分割等の日以後二月以内に同項の規定により分割承継法人等に引き継ぐものとされる同号ハに掲げる繰延資産の帳簿価額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-32/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-5 · https://japanlaw.org/l/340AC0000000034/art-32/par-5</sup>
        The provisions of the preceding paragraph (limited to the part pertaining to item (ii), (c)) apply only in the case where the domestic corporation set forth in the paragraph has submitted a document stating the book value of the deferred assets listed in (c) of the item that are to be succeeded to by a succeeding corporation in a company split, etc. pursuant to the provisions of the preceding paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第六項**  損金経理額には、第一項の繰延資産につき同項の内国法人が償却費として損金経理をした事業年度（以下この項において「償却事業年度」という。）前の各事業年度における当該繰延資産に係る損金経理額（当該繰延資産が適格合併又は適格現物分配（残余財産の全部の分配に限る。）により被合併法人又は現物分配法人（以下この項において「被合併法人等」という。）から引継ぎを受けたものである場合にあつては当該被合併法人等の当該適格合併の日の前日又は当該残余財産の確定の日の属する事業年度以前の各事業年度の損金経理額のうち当該各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を、当該繰延資産が適格分割等により分割法人、現物出資法人又は現物分配法人（以下この項において「分割法人等」という。）から引継ぎを受けたものである場合にあつては当該分割法人等の分割等事業年度の期中損金経理額として帳簿に記載した金額及び分割等事業年度前の各事業年度の損金経理額のうち分割等事業年度以前の各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を含む。以下この項において同じ。）のうち当該償却事業年度前の各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を含むものとし、期中損金経理額には、第二項の内国法人の分割等事業年度前の各事業年度における同項の繰延資産に係る損金経理額のうち当該各事業年度の所得の金額の計算上損金の額に算入されなかつた金額を含むものとする。
        <sup>art-32/par-6 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-6 · https://japanlaw.org/l/340AC0000000034/art-32/par-6</sup>
        Out of the amount accounted for as a loss for deferred assets set forth in paragraph (1) in each business year prior to the business year in which a depreciation allowance for the deferred assets was accounted for as a loss by the domestic corporation set forth in the paragraph (hereinafter referred to as the "business year of the depreciation" in this paragraph) (such amount accounted for includes, when the deferred assets were succeeded to from an acquired corporation or corporation making a distribution in kind (hereinafter referred to as an "acquired corporation, etc." in this paragraph) as a result of a qualified merger or qualified in-kind distribution (limited to a distribution of all residual assets), the portion of the amount accounted for as a loss in each business year on or before the business year containing the day prior to the date of the qualified merger or the date of the determination of residual assets of the acquired corporation, etc. that was excluded from deductible expenses in the calculation of the amount of income for the business year, and when the deferred assets were succeeded to from a splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind (hereinafter referred to as a "splitting corporation, etc." in this paragraph) as a result of a qualified company split, etc., the amount recorded in the books as the amount accounted for as a loss during the period in the business year of the company split, etc. of the splitting corporation, etc., and the portion of the amount accounted for as a loss in each business year prior to the business year of the company split, etc. that was excluded from deductible expenses in the calculation of the amount of income for each business year on or before the business year of the company split, etc.; hereinafter the same applies in this paragraph), the amount accounted for as a loss includes the amount excluded from deductible expenses in the calculation of the amount of income for each business year prior to the business year of the depreciation; and the amount accounted for as a loss during the period includes the portion of the amount accounted for as a loss for deferred assets set forth in paragraph (2) in each business year prior to the business year of the company split, etc. of the domestic corporation set forth in the paragraph that was excluded from deductible expenses in the calculation of the amount of income for the business year.
        <sup>machine translation, not official</sup>

        **第七項**  前項の場合において、内国法人の繰延資産（適格合併により被合併法人から引継ぎを受けた繰延資産、第六十二条の九第一項（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益）の規定の適用を受けた同項に規定する時価評価資産に該当する繰延資産その他の政令で定める繰延資産に限る。）につきその価額として帳簿に記載されていた金額として政令で定める金額が当該引継ぎの直前に当該被合併法人の帳簿に記載されていた金額、同条第一項の規定の適用を受けた直後の帳簿価額その他の政令で定める金額に満たない場合には、当該満たない部分の金額は、政令で定める事業年度前の各事業年度の損金経理額とみなす。
        <sup>art-32/par-7 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-7 · https://japanlaw.org/l/340AC0000000034/art-32/par-7</sup>
        In the case referred to in the preceding paragraph, with regard to the deferred assets held by the domestic corporation (limited to deferred assets succeeded to from an acquired corporation as a result of a qualified merger, deferred assets falling under the category of assets evaluated by fair value prescribed in Article 62-9, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Held by Wholly Owned Subsidiary Corporations in a share exchange Involved in Non-qualified Share Exchange) to which the provisions of the paragraph were applied, and other deferred assets specified by Cabinet Order), in the case where the amount specified by Cabinet Order as the amount recorded in the books as their value is less than the amount recorded in the acquired corporation's books immediately prior to the succession, the book value immediately after the provisions of paragraph (1) of the Article were applied, or another amount as specified by Cabinet Order, the amount of the shortfall is deemed to be the amount accounted for as a loss in each business year prior to the business year specified by Cabinet Order.
        <sup>machine translation, not official</sup>

        **第八項**  前各項に定めるもののほか、繰延資産の償却に関し必要な事項は、政令で定める。
        <sup>art-32/par-8 · https://japanlaw.org/ja/corporation-tax-act/art-32/par-8 · https://japanlaw.org/l/340AC0000000034/art-32/par-8</sup>
        Beyond what is provided for in the preceding paragraphs, necessary matters concerning the depreciation of deferred assets are specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-32/par-1: 次項 → 法人税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-2
- art-32/par-1: 第二十二条第三項 → 法人税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000034/art-22/par-3
- art-32/par-1: この条 → 法人税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/corporation-tax-act/art-32 · https://japanlaw.org/l/340AC0000000034/art-32
- art-32/par-2: 第四項 → 法人税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-4 · https://japanlaw.org/l/340AC0000000034/art-32/par-4
- art-32/par-2: 次項 → 法人税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000034/art-32/par-3
- art-32/par-2: 第六項 → 法人税法 第三十二条第六項 (Article 32, paragraph (6)), art-32/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-6 · https://japanlaw.org/l/340AC0000000034/art-32/par-6
- art-32/par-2: 前項 → 法人税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/art-32/par-1
- art-32/par-2: この条 → 法人税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/corporation-tax-act/art-32 · https://japanlaw.org/l/340AC0000000034/art-32
- art-32/par-3: 前項 → 法人税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-2
- art-32/par-4: この項 → 法人税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-4 · https://japanlaw.org/l/340AC0000000034/art-32/par-4
- art-32/par-4/item-2/sub-2: 第二項 → 法人税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-2
- art-32/par-5: 前項 → 法人税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-4 · https://japanlaw.org/l/340AC0000000034/art-32/par-4
- art-32/par-5: 第二号 → 法人税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-4/item-2
- art-32/par-6: 第二項 → 法人税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-2
- art-32/par-6: この項 → 法人税法 第三十二条第六項 (Article 32, paragraph (6)), art-32/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-6 · https://japanlaw.org/l/340AC0000000034/art-32/par-6
- art-32/par-6: 第一項 → 法人税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/art-32/par-1
- art-32/par-7: 前項 → 法人税法 第三十二条第六項 (Article 32, paragraph (6)), art-32/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-6 · https://japanlaw.org/l/340AC0000000034/art-32/par-6
- art-32/par-7: 第六十二条の九第一項 → 法人税法 第六十二条の九第一項 (Article 62-9, paragraph (1)), art-62-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-9/par-1
- art-32/par-8: 前各項 → 法人税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-4 · https://japanlaw.org/l/340AC0000000034/art-32/par-4
- art-32/par-8: 前各項 → 法人税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000034/art-32/par-3
- art-32/par-8: 前各項 → 法人税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-2
- art-32/par-8: 前各項 → 法人税法 第三十二条第六項 (Article 32, paragraph (6)), art-32/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-6 · https://japanlaw.org/l/340AC0000000034/art-32/par-6
- art-32/par-8: 前各項 → 法人税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/art-32/par-1
- art-32/par-8: 前各項 → 法人税法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-5 · https://japanlaw.org/l/340AC0000000034/art-32/par-5
- art-32/par-8: 前各項 → 法人税法 第三十二条第七項 (Article 32, paragraph (7)), art-32/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-32/par-7 · https://japanlaw.org/l/340AC0000000034/art-32/par-7

## Cited by

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

- 法人税法 第三十二条第一項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/corporation-tax-act/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/art-32/par-1
- 法人税法 第三十二条第二項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/corporation-tax-act/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-2
- 法人税法 第三十二条第三項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/corporation-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000034/art-32/par-3
- 法人税法 第三十二条第四項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/corporation-tax-act/art-32/par-4 · https://japanlaw.org/l/340AC0000000034/art-32/par-4
- 法人税法 第三十二条第四項第二号ロ（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/corporation-tax-act/art-32/par-4/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-32/par-4/item-2/sub-2
- 法人税法 第三十二条第五項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/corporation-tax-act/art-32/par-5 · https://japanlaw.org/l/340AC0000000034/art-32/par-5
- 法人税法 第三十二条第六項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/corporation-tax-act/art-32/par-6 · https://japanlaw.org/l/340AC0000000034/art-32/par-6
- 法人税法 第三十二条第七項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/corporation-tax-act/art-32/par-7 · https://japanlaw.org/l/340AC0000000034/art-32/par-7
- 法人税法 第三十二条第八項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/corporation-tax-act/art-32/par-8 · https://japanlaw.org/l/340AC0000000034/art-32/par-8

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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-20261008T111236-010, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-001, 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