# 法人税法 / Corporation Tax Act — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（工事負担金に係る圧縮記帳及び引当金に関する経過規定） — address `suppl-3431-22/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-3 - 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. --- ### 第三条（工事負担金に係る圧縮記帳及び引当金に関する経過規定） — Transitional Provisions Concerning Advanced Depreciation by Reduction of Book Value Related to Payment by the Users and Reserves caption: machine translation, not official suppl-3431-22/art-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-3 **第一項** 新法第四十五条（工事負担金で取得した固定資産等の圧縮額の損金算入）及び第五十二条から第五十六条まで（引当金）の規定は、法人の昭和四十三年四月一日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。 suppl-3431-22/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-3/par-1 The provisions of Article 45 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired through Payment by the Users) and Articles 52 through 56 (Reserves) of the New Act apply to corporation tax on income for a business year of a corporation beginning on or after April 1, 1968, and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261008T111236-070, translated 2026-10-08 - This site's parser, version 211 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08