# 法人税法 / Corporation Tax Act — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — address `suppl-4221-6/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-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. --- ### 第二十一条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning the Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses caption: machine translation, not official suppl-4221-6/art-21 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-21 **第一項** 十月新法人税法第六十一条の二第十六項の規定は、法人が同項に規定する他の内国法人の平成二十二年十月一日以後に生ずる同項に規定する事由により金銭その他の資産の交付を受けた場合又は法人が当該他の内国法人の同日以後に生ずる同項に規定する事由により当該他の内国法人の株式を有しないこととなった場合（同日以後に残余財産の分配を受けないことが確定した場合を含む。）における同条第一項に規定する譲渡利益額又は譲渡損失額について適用する。 suppl-4221-6/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-21/par-1 The provisions of Article 61-2, paragraph (16) of the Corporation Tax Act as Amended for October apply to the capital gain or capital loss prescribed in paragraph (1) of that Article in the case where a corporation has received the delivery of monies or other assets due to grounds prescribed in paragraph (16) of that Article arising on or after October 1, 2010 with respect to another domestic corporation prescribed in that paragraph, or in the case where a corporation has ceased to hold shares of the other domestic corporation due to grounds prescribed in that paragraph arising on or after that date with respect to the other domestic corporation (including the case where it has been determined on or after that date that the corporation will not receive a distribution of residual assets). 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三号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/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-20261008T111236-114, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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