# 法人税法 / Corporation Tax Act — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（外貨建取引の換算等に関する経過措置） — address `suppl-4121-14/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-5 - 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. --- ### 第五条（外貨建取引の換算等に関する経過措置） — Transitional Measures Concerning Conversion of Transactions in a Foreign Currency, etc. caption: machine translation, not official suppl-4121-14/art-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-5 **第一項** 新法第六十一条の八第一項（外貨建取引の換算）の規定は、法人が改正事業年度開始の日以後に行う同項に規定する外貨建取引（次項において「外貨建取引」という。）について適用する。 suppl-4121-14/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-5/par-1 The provisions of Article 61-8, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the New Act apply to transactions in a foreign currency prescribed in that paragraph (referred to as "transactions in a foreign currency" in the following paragraph) that a corporation conducts on or after the date of the beginning of the business year of the amendment. machine translation, not official **第二項** 新法第六十一条の八第二項の規定は、法人が改正事業年度開始の日前に行った外貨建取引のうち同日以後に同項に規定する先物外国為替契約等を締結して円換算額（同条第一項に規定する円換算額をいう。）を確定させたもの及び同日以後に行う外貨建取引について適用する。 suppl-4121-14/art-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-5/par-2 The provisions of Article 61-8, paragraph (2) of the New Act apply to those transactions in a foreign currency that a corporation conducted before the date of the beginning of the business year of the amendment for which, on or after that date, it concluded a foreign exchange futures contract, etc. prescribed in that paragraph and thereby determined the amount in Japanese yen (meaning the amount in Japanese yen prescribed in paragraph (1) of that Article), and to transactions in a foreign currency that it conducts on or after that date. machine translation, not official --- ## Cites - suppl-4121-14/art-5/par-1: 次項 → 法人税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4121-14/art-5/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-5/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第五条第一項（外貨建取引の換算等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-5/par-1 - 法人税法 附則第六条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-4121-14/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-6/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-20261008T111236-088, 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