# 法人税法 / Corporation Tax Act — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（圧縮記帳に関する経過規定） — address `suppl-3401-34/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-7 - 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. --- ### 第七条（圧縮記帳に関する経過規定） — Transitional Provisions Concerning Advanced Depreciation by Reduction of Book Value of Assets caption: machine translation, not official suppl-3401-34/art-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-7 **第一項** 新法第四十二条から第五十一条まで（圧縮記帳）の規定は、法人が施行日以後に、新法第四十二条第一項に規定する国庫補助金等、同条第二項に規定する固定資産、新法第四十五条第一項に規定する金銭若しくは資材若しくは同条第二項に規定する固定資産の交付を受け、新法第四十六条第一項に規定する納付金の納付を受け、新法第四十七条第一項に規定する保険金等の支払若しくは同条第二項に規定する代替資産の交付を受け、新法第五十条第一項に規定する交換をし、又は新法第五十一条第一項に規定する特定出資をする場合について適用し、同日前に、当該交付、納付若しくは支払を受け、当該交換をし、又は当該特定出資をした場合については、なお従前の例による。 suppl-3401-34/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-7/par-1 Articles 42 through 51 (Advanced Depreciation by Reduction of Book Value of Assets) of the New Act apply where, on or after the Effective Date, a corporation receives the delivery of the national subsidies, etc. prescribed in Article 42, paragraph (1) of the New Act, the Fixed Assets prescribed in paragraph (2) of that Article, or the monies or materials prescribed in Article 45, paragraph (1) of the New Act or the Fixed Assets prescribed in paragraph (2) of that Article, receives the payment of the contributions prescribed in Article 46, paragraph (1) of the New Act, receives the payment of insurance monies, etc. prescribed in Article 47, paragraph (1) of the New Act or the delivery of the substituted assets prescribed in paragraph (2) of that Article, makes an exchange prescribed in Article 50, paragraph (1) of the New Act, or makes a specified contribution prescribed in Article 51, paragraph (1) of the New Act, and the provisions then in force continue to govern where, before that date, a corporation received such delivery, payment of contributions or payment, made such an exchange or made such a specified contribution. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-17/par-1 --- ## 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-20261008T111236-065, 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