# 法人税法 / Corporation Tax Act — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（貸倒引当金に関する経過措置） — address `suppl-4131-6/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4 - 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. --- ### 第四条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves caption: machine translation, not official suppl-4131-6/art-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4 **第一項** 新法人税法第五十二条（第九項を除く。）の規定は、法人の平成十三年四月一日以後に開始する各事業年度及び同日以後に行われる合併、分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この条において「合併等」という。）に係る被合併法人、分割法人、現物出資法人又は事後設立法人（以下この条において「被合併法人等」という。）の経過事業年度（当該合併等の日（合併又は分割型分割にあっては、当該合併又は分割型分割の日の前日）の属する事業年度をいい、当該被合併法人等の当該各事業年度に該当する事業年度を除く。以下この条において同じ。）の所得に対する法人税について適用し、法人の同年四月一日前に開始した各事業年度（経過事業年度を除く。）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-4131-6/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4/par-1 The provisions of Article 52 (excluding paragraph (9)) of the New Corporation Tax Act apply to corporation tax on income for each business year of a corporation beginning on or after April 1, 2001, and for the transitional business year of an acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a post-formation acquisition of assets (hereinafter referred to as an "acquired corporation, etc." in this Article) pertaining to a merger, company split by split-off, qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets (hereinafter referred to as a "merger, etc." in this Article) carried out on or after that date (the transitional business year meaning the business year containing the date of that merger, etc. (for a merger or company split by split-off, the day preceding the date of that merger or company split by split-off), excluding a business year of that acquired corporation, etc. that falls under each of those business years; the same applies hereinafter in this Article), and with regard to corporation tax on income for each business year of a corporation that began before April 1 of that year (excluding a transitional business year), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4131-6/art-4/par-1: この条 → 法人税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-6/art-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第四条第一項（貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4/par-1 - 法人税法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-23/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-20261008T111236-090, 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