# 法人税法 / Corporation Tax Act — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（貸倒引当金に関する経過措置） — address `suppl-4231-114/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13 - 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. --- ### 第十三条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves caption: machine translation, not official suppl-4231-114/art-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13 **第一項** 法人の平成二十四年四月一日から平成二十七年三月三十一日までの間に開始する各事業年度（次項及び第三項において「経過措置事業年度」という。）の所得の金額の計算については、第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第五十二条の規定は、なおその効力を有する。この場合において、同条第一項及び第二項中「政令で定めるところにより計算した金額」とあるのは、平成二十四年四月一日から平成二十五年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の四分の三に相当する金額」と、同年四月一日から平成二十六年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の四分の二に相当する金額」と、同年四月一日から平成二十七年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の四分の一に相当する金額」とする。 suppl-4231-114/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-1 With regard to the calculation of the amount of income for each business year of a corporation beginning during the period from April 1, 2012 to March 31, 2015 (referred to as a "business year under the transitional measures" in the following paragraph and paragraph (3)), the provisions of Article 52 of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") remain in force. In this case, the phrase "amount calculated as specified by Cabinet Order" in paragraphs (1) and (2) of that Article is deemed to be replaced with "amount equivalent to three-quarters of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2012 to March 31, 2013, with "amount equivalent to two-quarters of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2013 to March 31, 2014, and with "amount equivalent to one-quarter of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2014 to March 31, 2015. machine translation, not official **第二項** 法人が経過措置事業年度において新法人税法第五十二条第一項に規定する個別評価金銭債権につき同項又は同条第五項の規定の適用を受ける場合の当該個別評価金銭債権については、その適用を受ける経過措置事業年度においては、前項の規定によりなおその効力を有するものとされる旧法人税法第五十二条第一項及び第五項の規定は、適用しない。 suppl-4231-114/art-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-2 With regard to individually assessed monetary claims prescribed in Article 52, paragraph (1) of the New Corporation Tax Act, in the case where a corporation is subject to the application of the provisions of that paragraph or paragraph (5) of that Article with respect to those individually assessed monetary claims in a business year under the transitional measures, the provisions of Article 52, paragraphs (1) and (5) of the Former Corporation Tax Act, which remain in force pursuant to the provisions of the preceding paragraph, do not apply to those individually assessed monetary claims in the business year under the transitional measures in which it is subject to that application. machine translation, not official **第三項** 法人が新法人税法第五十二条第二項又は第六項の規定の適用を受ける経過措置事業年度においては、第一項の規定によりなおその効力を有するものとされる旧法人税法第五十二条第二項及び第六項の規定は、適用しない。 suppl-4231-114/art-13/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-3 In a business year under the transitional measures in which a corporation is subject to the application of the provisions of Article 52, paragraph (2) or (6) of the New Corporation Tax Act, the provisions of Article 52, paragraphs (2) and (6) of the Former Corporation Tax Act, which remain in force pursuant to the provisions of paragraph (1), do not apply. machine translation, not official **第四項** 第一項の規定によりなおその効力を有するものとされる旧法人税法第五十二条第一項又は第二項の規定により法人の平成二十七年四月一日以後最初に開始する事業年度の前事業年度の所得の金額の計算上損金の額に算入されたこれらの規定に規定する貸倒引当金勘定の金額は、当該最初に開始する事業年度の所得の金額の計算上、益金の額に算入する。 suppl-4231-114/art-13/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-4 The amount of the reserve for bad debts prescribed in the provisions of Article 52, paragraph (1) or (2) of the Former Corporation Tax Act, which remain in force pursuant to the provisions of paragraph (1), that was included in the amount of deductible expenses, when calculating the amount of income for the previous business year of the business year of a corporation first beginning on or after April 1, 2015, pursuant to those provisions, is included in the amount of gross profit, when calculating the amount of income for that business year first beginning on or after that date. machine translation, not official **第五項** 第一項の規定によりなおその効力を有するものとされる旧法人税法第五十二条第八項に規定する合併法人等の平成二十七年四月一日以後に開始する事業年度において当該合併法人等が同項の規定により引継ぎを受けた貸倒引当金勘定の金額又は同条第五項に規定する期中個別貸倒引当金勘定の金額若しくは同条第六項に規定する期中一括貸倒引当金勘定の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。 suppl-4231-114/art-13/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-5 The amount of the reserve for bad debts that a merging corporation, etc. prescribed in Article 52, paragraph (8) of the Former Corporation Tax Act, which remains in force pursuant to the provisions of paragraph (1), has taken over pursuant to the provisions of that paragraph, or the amount of the interim individual reserve for bad debts prescribed in paragraph (5) of that Article or the amount of the interim collective reserve for bad debts prescribed in paragraph (6) of that Article, in a business year of the merging corporation, etc. beginning on or after April 1, 2015, is included in the amount of gross profit, when calculating the amount of income for that business year. machine translation, not official **第六項** 第一項の場合において、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第五十五条の三第十項及び第五十八条第十四項の規定の適用については、これらの規定中「法人税法」とあるのは、「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第十三条第一項の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法」とする。 suppl-4231-114/art-13/par-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-6 In the case referred to in paragraph (1), with regard to the application of the provisions of Article 55-3, paragraph (10) and Article 58, paragraph (14) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), the phrase "Corporation Tax Act" in these provisions is deemed to be replaced with "Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4231-114/art-13/par-1: 第三項 → 法人税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4231-114/art-13/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-3 - suppl-4231-114/art-13/par-1: 次項 → 法人税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4231-114/art-13/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-2 - suppl-4231-114/art-13/par-2: 前項 → 法人税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4231-114/art-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-1 - suppl-4231-114/art-13/par-3: 第一項 → 法人税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4231-114/art-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-1 - suppl-4231-114/art-13/par-4: 第一項 → 法人税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4231-114/art-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-1 - suppl-4231-114/art-13/par-5: 第一項 → 法人税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4231-114/art-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-1 - suppl-4231-114/art-13/par-6: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4231-114/art-13/par-6: 第一項 → 法人税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4231-114/art-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-3/sub-1 - 法人税法 附則第十三条第一項（貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-1 - 法人税法 附則第十三条第二項（貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-2 - 法人税法 附則第十三条第三項（貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-3 - 法人税法 附則第十三条第四項（貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-4 - 法人税法 附則第十三条第五項（貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-5 - 法人税法 附則第十三条第六項（貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-13/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-6 - 法人税法 附則第十九条第一項（連結事業年度における貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19/par-1 - 法人税法 附則第十九条第二項（連結事業年度における貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19/par-2 - 法人税法 附則第十九条第三項（連結事業年度における貸倒引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-19/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19/par-3 --- ## 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-20261008T111236-118, 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