# 法人税法 / Corporation Tax Act — 第二十九条 (Supplementary Provisions, Article 29) - 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: 第二十九条 (Supplementary Provisions, Article 29)（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置） — address `suppl-4181-10/art-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-29 - 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. --- ### 第二十九条（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses, etc. of the Depreciated Amount of Fixed Assets, etc. Acquired with National Subsidies, etc. caption: machine translation, not official suppl-4181-10/art-29 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-29 **第一項** 新法人税法第四十二条第一項及び第二項、第四十三条第一項、第四十四条第一項、第四十五条第一項及び第二項、第四十六条第一項、第四十七条第一項及び第二項、第四十八条第一項並びに第四十九条第一項の規定は、法人の会社法施行日以後に終了する事業年度の所得に対する法人税について適用し、法人の会社法施行日前に終了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-4181-10/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-29/par-1 The provisions of Article 42, paragraphs (1) and (2), Article 43, paragraph (1), Article 44, paragraph (1), Article 45, paragraphs (1) and (2), Article 46, paragraph (1), Article 47, paragraphs (1) and (2), Article 48, paragraph (1) and Article 49, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the Companies Act Effective Date, and with regard to corporation tax on income for business years of a corporation that ended before the Companies Act Effective Date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第六号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6/sub-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-20261008T111236-102, 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