# 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)（特別修繕引当金に関する経過措置） — address `suppl-4101-24/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-4101-24/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4101-24/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（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves caption: machine translation, not official suppl-4101-24/art-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7 **第一項** 経過措置対象資産（施行日以後最初に開始する事業年度の直前の事業年度終了の日において特別修繕引当金勘定が設けられている資産（以下この項において「特定資産」という。）及び適格組織再編成（適格合併、所得税法等の一部を改正する等の法律（平成十八年法律第十号）第二条の規定による改正後の法人税法（以下この項及び第五項において「平成十八年新法」という。）第二条第十二号の十一に規定する適格分割、同条第十二号の十四に規定する適格現物出資又は同条第十二号の十五に規定する適格事後設立をいう。以下この条において同じ。）により被合併法人等（被合併法人、平成十八年新法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人又は同条第十二号の六に規定する事後設立法人をいう。以下この項において同じ。）から移転を受けた資産で当該被合併法人等において当該適格組織再編成の直前に特定資産に該当していたものをいう。以下この条において同じ。）に係る特別修繕引当金勘定の金額（旧法人税法第五十六条第一項及び法人税法等の一部を改正する法律（平成十四年法律第七十九号。以下この項において「平成十四年改正法」という。）第九条の規定による改正前の附則第七条第一項の規定によりなおその効力を有するものとされた旧法人税法第五十六条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入されたもの並びに平成十四年改正法第九条の規定による改正前の附則第七条第二項の規定により適格分社型分割等（平成十八年新法第二条第十二号の十三に規定する適格分社型分割、同条第十二号の十四に規定する適格現物出資又は同条第十二号の十五に規定する適格事後設立をいう。以下この項及び第三項において同じ。）に係る分割法人等（平成十八年新法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人又は同条第十二号の六に規定する事後設立法人をいう。）において当該適格分社型分割等の日の属する事業年度の所得の金額の計算上損金の額に算入されたものに限るものとし、既に旧法人税法第五十六条第二項、法人税法等の一部を改正する法律（平成十三年法律第六号。以下この項において「平成十三年改正法」という。）第十二条の規定による改正前の附則第七条第一項の規定によりなおその効力を有するものとされた旧法人税法第五十六条第二項、平成十三年改正法第十二条の規定による改正前の附則第七条第二項、平成十四年改正法第九条の規定による改正前の附則第七条第四項及び第五項並びに次項の規定により取り崩すべきこととなったものを除く。以下この条において同じ。）を有する法人は、当該経過措置対象資産について旧法人税法第五十六条第一項に規定する特別の修繕が完了した場合、当該経過措置対象資産を有しないこととなった場合（適格組織再編成により合併法人等（合併法人、分割承継法人、平成十八年新法第二条第十二号の五に規定する被現物出資法人又は同条第十二号の六の二に規定する被事後設立法人をいう。第六項及び第七項において同じ。）に当該経過措置対象資産を移転する場合を除く。）その他の政令で定める場合には、政令で定めるところにより、当該経過措置対象資産に係る特別修繕引当金勘定の金額を取り崩さなければならない。 suppl-4101-24/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-1 A corporation that has the amount in a special repair reserve account pertaining to assets subject to the transitional measures (meaning assets for which a special repair reserve account has been established as of the last day of the business year immediately preceding the business year first starting on or after the Effective Date (hereinafter referred to as "specified assets" in this paragraph) and assets transferred from an acquired corporation, etc. (meaning an acquired corporation, a splitting corporation prescribed in Article 2, item (xii)-2 of the 2006 New Corporation Tax Act, a corporation making a capital contribution in kind prescribed in item (xii)-4 of that Article or a corporation conducting a post-formation acquisition of assets prescribed in item (xii)-6 of that Article; the same applies hereinafter in this paragraph) through a qualified organizational restructuring (meaning a qualified merger, a qualified company split prescribed in Article 2, item (xii)-11 of the Corporation Tax Act as amended by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006) (hereinafter referred to as the "2006 New Corporation Tax Act" in this paragraph and paragraph (5)), a qualified capital contribution in kind prescribed in item (xii)-14 of that Article or a qualified post-formation acquisition of assets prescribed in item (xii)-15 of that Article; the same applies hereinafter in this Article) that fell under specified assets for that acquired corporation, etc. immediately before that qualified organizational restructuring; the same applies hereinafter in this Article) (limited to the amount included in deductible expenses, when calculating the amount of income for each business year, pursuant to the provisions of Article 56, paragraph (1) of the Former Corporation Tax Act and of Article 56, paragraph (1) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions prior to the amendment by the provisions of Article 9 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; hereinafter referred to as the "2002 Amendment Act" in this paragraph), and the amount included in deductible expenses, when calculating the amount of income for the business year containing the date of a qualified company split by spin-off, etc. (meaning a qualified company split by spin-off prescribed in Article 2, item (xii)-13 of the 2006 New Corporation Tax Act, a qualified capital contribution in kind prescribed in item (xii)-14 of that Article or a qualified post-formation acquisition of assets prescribed in item (xii)-15 of that Article; the same applies hereinafter in this paragraph and paragraph (3)), by the splitting corporation, etc. (meaning a splitting corporation prescribed in Article 2, item (xii)-2 of the 2006 New Corporation Tax Act, a corporation making a capital contribution in kind prescribed in item (xii)-4 of that Article or a corporation conducting a post-formation acquisition of assets prescribed in item (xii)-6 of that Article) involved in that qualified company split by spin-off, etc., pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions prior to the amendment by the provisions of Article 9 of the 2002 Amendment Act, and excluding the amount that has already been required to be withdrawn pursuant to the provisions of Article 56, paragraph (2) of the Former Corporation Tax Act, Article 56, paragraph (2) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001; hereinafter referred to as the "2001 Corporation Tax Amendment Act" in this paragraph), Article 7, paragraph (2) of the Supplementary Provisions prior to the amendment by the provisions of Article 12 of the 2001 Corporation Tax Amendment Act, Article 7, paragraphs (4) and (5) of the Supplementary Provisions prior to the amendment by the provisions of Article 9 of the 2002 Amendment Act, and the following paragraph; the same applies hereinafter in this Article) must, if the special repairs prescribed in Article 56, paragraph (1) of the Former Corporation Tax Act have been completed for those assets subject to the transitional measures, if it has ceased to have those assets subject to the transitional measures (excluding the case where it transfers those assets subject to the transitional measures to an acquiring corporation, etc. (meaning an acquiring corporation, a succeeding corporation in a company split, a corporation receiving a capital contribution in kind prescribed in Article 2, item (xii)-5 of the 2006 New Corporation Tax Act or a transferee corporation in a post-formation acquisition prescribed in item (xii)-6-2 of that Article; the same applies in paragraphs (6) and (7)) through a qualified organizational restructuring), or in any other case specified by Cabinet Order, withdraw the amount in the special repair reserve account pertaining to those assets subject to the transitional measures, pursuant to the provisions of Cabinet Order. machine translation, not official **第二項** 経過措置対象資産を有する法人の平成十五年三月三十一日以後に終了する各事業年度終了の日において、前事業年度から繰り越された当該経過措置対象資産に係る特別修繕引当金勘定の金額がある場合には、取崩対象特別修繕引当金額（当該法人の同年三月三十一日以後最初に終了する事業年度終了の日における当該経過措置対象資産に係る特別修繕引当金勘定の金額をいう。）に当該各事業年度の月数を乗じてこれを四十八で除して計算した金額（当該計算した金額が当該各事業年度終了の日における当該経過措置対象資産に係る特別修繕引当金勘定の金額を超える場合には、当該特別修繕引当金勘定の金額）に相当する金額を取り崩さなければならない。 suppl-4101-24/art-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-2 If, as of the last day of each business year ending on or after March 31, 2003 of a corporation having assets subject to the transitional measures, there is an amount in the special repair reserve account pertaining to those assets subject to the transitional measures carried forward from the previous business year, the corporation must withdraw an amount equivalent to the amount calculated by multiplying the amount of special repair reserve subject to withdrawal (meaning the amount in the special repair reserve account pertaining to those assets subject to the transitional measures as of the last day of the business year of that corporation first ending on or after March 31, 2003) by the number of months in that business year and dividing the result by 48 (or, if that calculated amount exceeds the amount in the special repair reserve account pertaining to those assets subject to the transitional measures as of the last day of that business year, the amount in that special repair reserve account). machine translation, not official **第三項** 法人が、適格分社型分割等により経過措置対象資産を移転する場合（平成十五年四月一日以後に行われる適格分社型分割等により移転する場合に限るものとし、当該法人の事業年度開始の日に行われる適格分社型分割等により移転する場合を除く。）の当該法人の当該適格分社型分割等の日の属する事業年度については、当該適格分社型分割等の日の前日を事業年度終了の日とみなして、前項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格分社型分割等の日の前日までの期間の月数」とする。 suppl-4101-24/art-7/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-3 With regard to the business year of a corporation containing the date of a qualified company split by spin-off, etc. in the case where the corporation transfers assets subject to the transitional measures through the qualified company split by spin-off, etc. (limited to the case where it transfers them through a qualified company split by spin-off, etc. carried out on or after April 1, 2003, and excluding the case where it transfers them through a qualified company split by spin-off, etc. carried out on the first day of the business year of that corporation), the provisions of the preceding paragraph apply by deeming the day preceding the date of that qualified company split by spin-off, etc. to be the last day of the business year. In this case, the phrase "the number of months in that business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day preceding the date of that qualified company split by spin-off, etc.". machine translation, not official **第四項** 前二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-4101-24/art-7/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-4 The number of months set forth in the preceding two paragraphs is calculated according to the calendar and a division of less than one month is counted as one month. machine translation, not official **第五項** 第一項及び第二項（第三項の規定により読み替えて適用される場合を含む。）の規定により取り崩すべきこととなった特別修繕引当金勘定の金額は、それぞれその取り崩すべきこととなった日（適格合併に該当しない合併又は適格分割型分割（平成十八年新法第二条第十二号の十二に規定する適格分割型分割をいう。）に該当しない分割型分割（同条第十二号の九に規定する分割型分割をいう。以下この項において同じ。）により経過措置対象資産を合併法人又は分割承継法人に移転することに伴って当該特別修繕引当金勘定の金額を取り崩す場合には、当該合併又は分割型分割の日の前日）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。 suppl-4101-24/art-7/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-5 The amount in a special repair reserve account that has become required to be withdrawn pursuant to the provisions of paragraph (1) and paragraph (2) (including as applied with the replacement of terms pursuant to the provisions of paragraph (3)) is included in gross profits, when calculating the amount of income for the business year containing the respective day on which it became required to be withdrawn (or, in the case where the amount in that special repair reserve account is withdrawn in connection with the transfer of assets subject to the transitional measures to an acquiring corporation or a succeeding corporation in a company split through a merger that does not fall under a qualified merger or through a company split by split-off (meaning a company split by split-off prescribed in Article 2, item (xii)-9 of the 2006 New Corporation Tax Act; the same applies hereinafter in this paragraph) that does not fall under a Qualified Company Split by Split-Off (meaning a Qualified Company Split by Split-Off prescribed in item (xii)-12 of that Article), the day preceding the date of that merger or company split by split-off). machine translation, not official **第六項** 法人が、適格組織再編成により経過措置対象資産を合併法人等に移転した場合には、その適格組織再編成の直前における当該経過措置対象資産に係る特別修繕引当金勘定の金額は、当該合併法人等に引き継ぐものとする。 suppl-4101-24/art-7/par-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-6 If a corporation has transferred assets subject to the transitional measures to an acquiring corporation, etc. through a qualified organizational restructuring, the amount in the special repair reserve account pertaining to those assets subject to the transitional measures immediately before that qualified organizational restructuring is to be succeeded to by that acquiring corporation, etc. machine translation, not official **第七項** 前項の規定により合併法人等が引継ぎを受けた特別修繕引当金勘定の金額は、当該合併法人等がその適格組織再編成の日において有する特別修繕引当金勘定の金額とみなす。 suppl-4101-24/art-7/par-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-7 The amount in a special repair reserve account succeeded to by an acquiring corporation, etc. pursuant to the provisions of the preceding paragraph is deemed to be the amount in a special repair reserve account that the acquiring corporation, etc. has as of the date of that qualified organizational restructuring. machine translation, not official **第八項** 第四項に定めるもののほか、第一項から第三項まで、第五項及び第六項の規定の適用に関し必要な事項は、政令で定める。 suppl-4101-24/art-7/par-8 · https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-8 Beyond what is provided for in paragraph (4), necessary matters concerning the application of the provisions of paragraphs (1) through (3), paragraph (5), and paragraph (6) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4101-24/art-7/par-1: 第六項 → 法人税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4101-24/art-7/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-6 - suppl-4101-24/art-7/par-1: 第七項 → 法人税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4101-24/art-7/par-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-7 - suppl-4101-24/art-7/par-1: 第三項 → 法人税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4101-24/art-7/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-3 - suppl-4101-24/art-7/par-1: この条 → 法人税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4101-24/art-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7 - suppl-4101-24/art-7/par-1: 次項 → 法人税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4101-24/art-7/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-2 - suppl-4101-24/art-7/par-1: この項 → 法人税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4101-24/art-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-1 - suppl-4101-24/art-7/par-1: 第五項 → 法人税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4101-24/art-7/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-5 - suppl-4101-24/art-7/par-3: 前項 → 法人税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4101-24/art-7/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-2 - suppl-4101-24/art-7/par-4: 前二項 → 法人税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4101-24/art-7/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-3 - suppl-4101-24/art-7/par-4: 前二項 → 法人税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4101-24/art-7/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-2 - suppl-4101-24/art-7/par-5: 第三項 → 法人税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4101-24/art-7/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-3 - suppl-4101-24/art-7/par-5: 第二項 → 法人税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4101-24/art-7/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-2 - suppl-4101-24/art-7/par-5: 第一項 → 法人税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4101-24/art-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-1 - suppl-4101-24/art-7/par-5: この項 → 法人税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4101-24/art-7/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-5 - suppl-4101-24/art-7/par-7: 前項 → 法人税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4101-24/art-7/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-6 - suppl-4101-24/art-7/par-8: 第六項 → 法人税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4101-24/art-7/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-6 - suppl-4101-24/art-7/par-8: 第一項から第三項まで → 法人税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4101-24/art-7/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-3 - suppl-4101-24/art-7/par-8: 第一項から第三項まで → 法人税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4101-24/art-7/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-2 - suppl-4101-24/art-7/par-8: 第一項から第三項まで → 法人税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4101-24/art-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-1 - suppl-4101-24/art-7/par-8: 第五項 → 法人税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4101-24/art-7/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-5 - suppl-4101-24/art-7/par-8: 第四項 → 法人税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4101-24/art-7/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-4 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 法人税法 附則第七条第一項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-1 - 法人税法 附則第七条第三項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-3 - 法人税法 附則第七条第四項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-4 - 法人税法 附則第七条第五項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-5 - 法人税法 附則第七条第七項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-7 - 法人税法 附則第七条第八項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-8 - 法人税法 附則第二十二条第一項（法人税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-22/par-1 - 法人税法 附則第二条第一項（法人税法等の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-2/par-1 - 法人税法 附則第三十四条第一項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-34/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-20261008T111236-085, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-086, 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