# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4171-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4171-21 - 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. --- ## 附　則 平成一七年三月三一日法律第二一号 suppl-4171-21 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4171-21/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-1 **第一項** この法律は、平成十七年四月一日から施行する。 suppl-4171-21/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-1/par-1 This Act comes into effect on April 1, 2005. machine translation, not official ### 第十条（資産の評価益の益金不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Asset Valuation Gain from Gross Profits, etc. caption: machine translation, not official suppl-4171-21/art-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10 **第一項** 法人（第二条の規定による改正後の法人税法（以下附則第十二条までにおいて「新法人税法」という。）第二条第八号に規定する人格のない社団等を含む。以下附則第十二条までにおいて同じ。）が施行日前に行った第二条の規定による改正前の法人税法（次条第一項において「旧法人税法」という。）第二十五条第一項に規定する法律の規定に従って行う評価換え及び同項に規定する政令で定める評価換えについては、なお従前の例による。 suppl-4171-21/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-1 With regard to revaluations that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act" in the Supplementary Provisions up to Article 12); the same applies hereinafter in the Supplementary Provisions up to Article 12) carried out before the Effective Date in accordance with the provisions of the laws prescribed in Article 25, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (referred to as "the Former Corporation Tax Act" in paragraph (1) of the following Article) and to revaluations specified by Cabinet Order prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第二十五条第二項の規定は、法人が施行日以後に行う同項に規定する評価換えについて適用する。 suppl-4171-21/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-2 The provisions of Article 25, paragraph (2) of the New Corporation Tax Act apply to revaluations prescribed in that paragraph that a corporation carries out on or after the Effective Date. machine translation, not official **第三項** 新法人税法第二十五条第三項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用する。 suppl-4171-21/art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-3 The provisions of Article 25, paragraph (3) of the New Corporation Tax Act apply in the case where a fact prescribed in that paragraph occurs on or after the Effective Date. machine translation, not official ### 第十一条（資産の評価損の損金不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Valuation Loss on Assets from Deductible Expenses, etc. caption: machine translation, not official suppl-4171-21/art-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-11 **第一項** 新法人税法第三十三条第二項の規定は、法人が施行日以後に行う同項に規定する評価換えについて適用し、法人が施行日前に行った旧法人税法第三十三条第二項に規定する評価換えについては、なお従前の例による。 suppl-4171-21/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-11/par-1 The provisions of Article 33, paragraph (2) of the New Corporation Tax Act apply to revaluations prescribed in that paragraph that a corporation carries out on or after the Effective Date, and with regard to revaluations prescribed in Article 33, paragraph (2) of the Former Corporation Tax Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第三十三条第三項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用する。 suppl-4171-21/art-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-11/par-2 The provisions of Article 33, paragraph (3) of the New Corporation Tax Act apply in the case where a fact prescribed in that paragraph occurs on or after the Effective Date. machine translation, not official ### 第十二条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc. caption: machine translation, not official suppl-4171-21/art-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12 **第一項** 新法人税法第五十九条第一項の規定は、施行日以後に会社更生法（平成十四年法律第百五十四号）又は金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）の規定による更生手続開始の決定がされる場合について適用する。 suppl-4171-21/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12/par-1 The provisions of Article 59, paragraph (1) of the New Corporation Tax Act apply in the case where an order commencing reorganization proceedings is made on or after the Effective Date pursuant to the provisions of the Corporate Reorganization Act (Act No. 154 of 2002) or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996). machine translation, not official **第二項** 新法人税法第五十九条第二項の規定は、法人の施行日以後に終了する事業年度（施行日前に開始し、かつ、施行日以後に終了する事業年度のうち、附則第十条第三項又は前条第二項に規定する事実の生じた日の属する事業年度で当該事実の生じた日が施行日前であるもの（以下この項において「経過事業年度」という。）を除く。）の所得に対する法人税について適用し、法人の施行日前に終了した事業年度（経過事業年度を含む。）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-4171-21/art-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12/par-2 The provisions of Article 59, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date (excluding, among the business years that commence before the Effective Date and end on or after the Effective Date, a business year that includes the date on which a fact prescribed in Article 10, paragraph (3) of the Supplementary Provisions or paragraph (2) of the preceding Article occurred, where the date on which that fact occurred is before the Effective Date (referred to as a "transitional business year" in this paragraph)), and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date (including transitional business years), the provisions then in force continue to govern. machine translation, not official ### 第八十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4171-21/art-89 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-89 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-89 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4171-21/art-89/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-89/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-89/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4171-21/art-10/par-1: 附則第十二条 → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4171-21/art-12 — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12 - suppl-4171-21/art-10/par-1: 次条第一項 → 法人税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4171-21/art-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-11/par-1 - suppl-4171-21/art-12/par-2: 附則第十条第三項 → 法人税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4171-21/art-10/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-3 - suppl-4171-21/art-12/par-2: 前条第二項 → 法人税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4171-21/art-11/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-11/par-2 - suppl-4171-21/art-12/par-2: この項 → 法人税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4171-21/art-12/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十条第一項（資産の評価益の益金不算入等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-1 - 法人税法 附則第十二条第二項（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12/par-2 --- ## 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-20261008T111236-100, 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