# 法人税法 / Corporation Tax Act — 第九条 (Supplementary Provisions, Article 9)
- 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: 第九条 (Supplementary Provisions, Article 9)（資産の評価損の損金不算入等に関する経過措置） — address `suppl-4211-13/art-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-9
- 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.
---
### 第九条（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 Losses on Assets from Deductible Expenses, etc.
caption: machine translation, not official
suppl-4211-13/art-9 · https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-9
**第一項** 新法人税法第三十三条第二項及び第三項の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日以後に行う新法人税法第三十三条第二項及び第三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-4211-13/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-9/par-1
The provisions of Article 33, paragraphs (2) and (3) of the New Corporation Tax Act apply to a revaluation prescribed in Article 33, paragraphs (2) and (3) of the New Corporation Tax Act that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; hereinafter the same applies in this paragraph) carries out on or after the Effective Date, and with regard to a revaluation 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四項の規定は、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し、施行日前に旧法人税法第三十三条第三項に規定する事実が生じた場合については、なお従前の例による。
suppl-4211-13/art-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-9/par-2
The provisions of Article 33, paragraph (4) of the New Corporation Tax Act apply in the case where the facts prescribed in that paragraph occur on or after the Effective Date, and with regard to the case where the facts prescribed in Article 33, paragraph (3) of the Former Corporation Tax Act occurred before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
---
## Cites
- suppl-4211-13/art-9/par-1: この項 → 法人税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4211-13/art-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-9/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 附則第九条第一項（資産の評価損の損金不算入等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-9/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-20261008T111236-111, 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