# 法人税法 / Corporation Tax Act — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（不正行為等に係る費用等の損金不算入に関する経過措置） — address `suppl-4271-9/art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-26 - 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. --- ### 第二十六条（不正行為等に係る費用等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Expenses, etc. Pertaining to Wrongful Acts, etc. from Deductible Expenses caption: machine translation, not official suppl-4271-9/art-26 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-26 **第一項** 新法人税法第五十五条第四項（第六号に係る部分に限る。）の規定は、附則第一条第十号に定める日以後に行われた行為に係る同項第六号に掲げるものについて適用する。 suppl-4271-9/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-26/par-1 The provisions of Article 55, paragraph (4) of the New Corporation Tax Act (limited to the part concerning item (vi)) apply to those listed in item (vi) of that paragraph that pertain to acts committed on or after the date specified in Article 1, item (x) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4271-9/art-26/par-1: 附則第一条第十号 → 法人税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4271-9/art-1/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10 ## 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十号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10/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-20261008T111236-124, 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