# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（役員給与の損金不算入に関する経過措置） — address `suppl-4291-4/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14 - 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. --- ### 第十四条（役員給与の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses caption: machine translation, not official suppl-4291-4/art-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14 **第一項** 新法人税法第三十四条の規定は、法人が施行日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が施行日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。 suppl-4291-4/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14/par-1 The provisions of Article 34 of the New Corporation Tax Act apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after the Effective Date, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 十月新法人税法第三十四条の規定は、法人が平成二十九年十月一日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が同日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。 suppl-4291-4/art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14/par-2 The provisions of Article 34 of the Corporation Tax Act as Amended for October apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after October 1, 2017, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日から平成二十九年九月三十日までの間にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与に係る新法人税法第三十四条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第一項第二号 若しくは新株予約権若しくは 若しくは 若しくは第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する特定新株予約権を交付する を交付する 当該株式若しくは 当該株式又は 第五十四条第一項に 同項に 又は当該新株予約権若しくは当該特定新株予約権に係る第五十四条の二第一項に規定する承継新株予約権による による 株式又は新株予約権 株式 ロ　株式を交付する場合　当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。 ハ　新株予約権を交付する場合　当該新株予約権がその行使により市場価格のある株式が交付される新株予約権（当該内国法人又は関係法人が発行したものに限る。次号において「適格新株予約権」という。）であること。 ロ　株式（第五十四条第一項に規定する特定譲渡制限付株式及び承継譲渡制限付株式を除く。）を交付する場合　当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。 第一項第三号 適格株式又は適格新株予約権 適格株式 第一項第三号イ 若しくは株式若しくは新株予約権の数又は交付される新株予約権の数のうち無償で取得され、若しくは消滅する数 又は株式の数 第一項第三号イ（１） 株式又は新株予約権 株式 第五項 若しくは新株予約権による給与及び第五十四条第一項に規定する特定譲渡制限付株式若しくは承継譲渡制限付株式又は第五十四条の二第一項に規定する特定新株予約権若しくは承継新株予約権による給与で無償で取得され、又は消滅する株式又は新株予約権の数が役務の提供期間以外の事由により変動するもの による給与 第七項 第一項第二号ロ及びハ 第一項第二号ロ suppl-4291-4/art-14/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14/par-3 With regard to the application of the provisions of Article 34 of the New Corporation Tax Act to remuneration for which a resolution on its payment (or, if no such resolution is adopted, its payment) is made during the period from the Effective Date to September 30, 2017, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table. Paragraph (1), item (ii) or share options, or or or specified share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options) pertaining to monetary claims of a fixed amount, are to be delivered pertaining to monetary claims of a fixed amount, are to be delivered the shares "若しくは" (or, joining a smaller group of alternatives) the shares "又は" (or, joining the larger group of alternatives) as prescribed in Article 54, paragraph (1) as prescribed in that paragraph or in succeeding share options as prescribed in Article 54-2, paragraph (1) pertaining to the share options or the specified share options, and, and, shares or share options shares (b) In the case of delivering shares: That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item). (c) In the case of delivering share options: That the share options are share options through whose exercise shares with a market price are delivered (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified share options" in the following item). (b) In the case of delivering shares (excluding specified restricted shares and succeeding restricted shares as prescribed in Article 54, paragraph (1)): That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item). Paragraph (1), item (iii) qualified shares or qualified share options qualified shares Paragraph (1), item (iii), (a) or the number of shares or share options to be delivered, or the number of share options to be delivered that are to be acquired without consideration or extinguished or the number of shares to be delivered Paragraph (1), item (iii), (a), (1) shares or share options shares Paragraph (5) in shares or share options, and remuneration in specified restricted shares or succeeding restricted shares as prescribed in Article 54, paragraph (1) or in specified share options or succeeding share options as prescribed in Article 54-2, paragraph (1) in which the number of shares or share options to be acquired without consideration or extinguished varies due to grounds other than the period of provision of services in shares Paragraph (7) paragraph (1), item (ii), (b) and (c) paragraph (1), item (ii), (b) machine translation, not official --- ## Cites - suppl-4291-4/art-14/par-1: 新法人税法第三十四条 → 法人税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/corporation-tax-act/art-34 · https://japanlaw.org/l/340AC0000000034/art-34 - suppl-4291-4/art-14/par-2: 十月新法人税法第三十四条 → 法人税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/corporation-tax-act/art-34 · https://japanlaw.org/l/340AC0000000034/art-34 - suppl-4291-4/art-14/par-3: 第五十四条の二第一項 → 法人税法 第五十四条の二第一項 (Article 54-2, paragraph (1)), art-54-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-54-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-54-2/par-1 - suppl-4291-4/art-14/par-3: 第五項 → 法人税法 第三十四条第五項 (Article 34, paragraph (5)), art-34/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-34/par-5 · https://japanlaw.org/l/340AC0000000034/art-34/par-5 - suppl-4291-4/art-14/par-3: 第五十四条第一項 → 法人税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-54/par-1 · https://japanlaw.org/l/340AC0000000034/art-54/par-1 - suppl-4291-4/art-14/par-3: 新法人税法第三十四条 → 法人税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/corporation-tax-act/art-34 · https://japanlaw.org/l/340AC0000000034/art-34 - suppl-4291-4/art-14/par-3: 第一項第二号 → 法人税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-34/par-1/item-2 - suppl-4291-4/art-14/par-3: 次号 → 法人税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-34/par-1/item-3 - suppl-4291-4/art-14/par-3: 第七項 → 法人税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-34/par-7 · https://japanlaw.org/l/340AC0000000034/art-34/par-7 ## 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-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/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-20261008T111236-128, 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