# 法人税法 / Corporation Tax Act — 第七十条 (Article 70) - 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: 第七十条 (Article 70)（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控除） — address `art-70` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-70 - 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. --- ### 第七十条（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控除） — (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting) caption: Ministry of Justice translation — Japanese Law Translation Database System art-70 · https://japanlaw.org/ja/corporation-tax-act/art-70 · https://japanlaw.org/l/340AC0000000034/art-70 **第一項** 内国法人の各事業年度開始の日前に開始した事業年度（当該各事業年度終了の日以前に行われた当該内国法人を合併法人とする適格合併に係る被合併法人の当該適格合併の日前に開始した事業年度（以下この条において「被合併法人事業年度」という。）を含む。）の所得に対する法人税につき税務署長が更正をした場合において、当該更正につき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）の規定の適用があつたときは、当該更正に係る同項に規定する仮装経理法人税額（既に同条第二項、第三項又は第七項の規定により還付されるべきこととなつた金額及びこの条の規定により控除された金額を除く。）は、当該各事業年度（当該更正の日（当該更正が被合併法人事業年度の所得に対する法人税につき当該適格合併の日前にしたものである場合には、当該適格合併の日）以後に終了する事業年度に限る。）の所得に対する法人税の額から控除する。 art-70/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-70/par-1 · https://japanlaw.org/l/340AC0000000034/art-70/par-1 In the case where the district director has made a Reassessment with regard to corporation tax on income for a business year that commenced before the first day of each business year of a domestic corporation (including, with regard to an acquired corporation in a qualified merger in which the domestic corporation is the acquiring corporation and which was effected on or before the last day of the relevant business year, a business year that commenced before the date of the qualified merger (hereinafter referred to as a "business year of the acquired corporation" in this Article)), when the provisions of Article 135, paragraph (1) (Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting) have been applied to the Reassessment, the amount of corporation tax based on fictitious accounting prescribed in that paragraph pertaining to the Reassessment (excluding the amount that has already become refundable pursuant to the provisions of paragraph (2), paragraph (3) or paragraph (7) of that Article and the amount deducted pursuant to the provisions of this Article) is deducted from the amount of corporation tax on income for the relevant business year (limited to a business year ending on or after the date of the Reassessment (in the case where the Reassessment was made with regard to corporation tax on income for a business year of the acquired corporation before the date of the qualified merger, the date of the qualified merger)). machine translation, not official --- ## Cites - art-70/par-1: 第三項 → 法人税法 第百三十五条第三項 (Article 135, paragraph (3)), art-135/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-135/par-3 · https://japanlaw.org/l/340AC0000000034/art-135/par-3 - art-70/par-1: この条 → 法人税法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/corporation-tax-act/art-70 · https://japanlaw.org/l/340AC0000000034/art-70 - art-70/par-1: 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-70/par-1: 同条第二項 → 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 - art-70/par-1: 第七項 → 法人税法 第百三十五条第七項 (Article 135, paragraph (7)), art-135/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-135/par-7 · https://japanlaw.org/l/340AC0000000034/art-135/par-7 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第四十四条第一項第一号（基準法人税額） — https://japanlaw.org/ja/reconstruction-funding-act/art-44/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-44/par-1/item-1 - 法人税法 第六十七条第三項（特定同族会社の特別税率） — https://japanlaw.org/ja/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3 - 法人税法 第七十条第一項（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控除） — https://japanlaw.org/ja/corporation-tax-act/art-70/par-1 · https://japanlaw.org/l/340AC0000000034/art-70/par-1 - 法人税法 第七十条の二第一項（税額控除の順序） — https://japanlaw.org/ja/corporation-tax-act/art-70-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-70-2/par-1 - 法人税法 第七十二条第一項第二号（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-72/par-1/item-2 - 法人税法 第八十条第一項（欠損金の繰戻しによる還付） — https://japanlaw.org/ja/corporation-tax-act/art-80/par-1 · https://japanlaw.org/l/340AC0000000034/art-80/par-1 - 法人税法 第百三十五条第三項（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） — https://japanlaw.org/ja/corporation-tax-act/art-135/par-3 · https://japanlaw.org/l/340AC0000000034/art-135/par-3 - 法人税法 第百三十五条第四項（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） — https://japanlaw.org/ja/corporation-tax-act/art-135/par-4 · https://japanlaw.org/l/340AC0000000034/art-135/par-4 - 租税特別措置法 第四十二条の四第十九項第二号ニ（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2/sub-4 - 租税特別措置法 第六十六条の七第四項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - 租税特別措置法 第六十六条の七第七項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-7 - 租税特別措置法 第六十六条の九の三第三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3 - 租税特別措置法 第六十六条の九の三第六項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-6 --- ## 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-20261008T121854-003, 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