# 法人税法 / Corporation Tax Act — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（保険金等で取得した固定資産等の圧縮額の損金算入に関する経過措置） — address `suppl-4191-6/art-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4191-6/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-35 - 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. --- ### 第三十五条（保険金等で取得した固定資産等の圧縮額の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with Insurance Monies caption: machine translation, not official suppl-4191-6/art-35 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-6/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-35 **第一項** 新法人税法第四十七条第一項の規定は、法人が平成二十年四月一日以後に締結する同項に規定するリース取引に係る契約について適用し、法人が同日前に締結した旧法人税法第四十七条第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。 suppl-4191-6/art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-6/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-35/par-1 The provisions of Article 47, paragraph (1) of the New Corporation Tax Act apply to a contract pertaining to a lease transaction prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract pertaining to the leasing of substituted assets prescribed in Article 47, paragraph (1) of the Former Corporation Tax Act that a corporation concluded before that 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-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/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-20261008T111236-106, 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