# 法人税法 / Corporation Tax Act — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（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-4311-6/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-20 - 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 Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses caption: machine translation, not official suppl-4311-6/art-20 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-20 **第一項** 新法人税法第六十一条の二第二項、第四項及び第九項の規定は、施行日以後に行われる合併、分割型分割及び株式交換について適用し、施行日前に行われた合併、分割型分割及び株式交換については、なお従前の例による。 suppl-4311-6/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-20/par-1 The provisions of Article 61-2, paragraphs (2), (4) and (9) of the New Corporation Tax Act apply to mergers, company splits by split-off and share exchanges carried out on or after the Effective Date, and with regard to mergers, company splits by split-off and share exchanges carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第六十一条の二第二十三項の規定は、法人が施行日以後に行う合併、分割及び株式交換（法人が施行日以後に行う合併、分割又は株式交換で、旧法人税法第六十一条の二第二十三項に規定する場合に該当するもののうち、その契約をする日が施行日前であるもの（以下この項において「特定合併等」という。）を除く。）について適用し、法人が施行日前に行った合併、分割及び株式交換（特定合併等を含む。）については、なお従前の例による。 suppl-4311-6/art-20/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-20/par-2 The provisions of Article 61-2, paragraph (23) of the New Corporation Tax Act apply to mergers, company splits and share exchanges that a corporation carries out on or after the Effective Date (excluding, among mergers, company splits or share exchanges that a corporation carries out on or after the Effective Date which fall under the case prescribed in Article 61-2, paragraph (23) of the Former Corporation Tax Act, those for which the date of the contract is before the Effective Date (hereinafter referred to as a "specified merger, etc." in this paragraph)), and with regard to mergers, company splits and share exchanges that a corporation carried out before the Effective Date (including specified mergers, etc.), the provisions then in force continue to govern. machine translation, not official **第三項** 法人が施行日以後の合併、分割又は株式交換（その契約をする日が施行日前であるものに限る。）により新法人税法第六十一条の二第二十三項に規定する政令で定める関係がある法人（旧法人税法第六十一条の二第二十三項に規定する政令で定める関係がある法人を除く。）に該当することが施行日において見込まれる法人の株式（出資を含む。）を交付しようとする場合には、当該合併、分割又は株式交換については、施行日を新法人税法第六十一条の二第二十三項に規定する契約日とみなして、同項の規定を適用する。 suppl-4311-6/art-20/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-20/par-3 In the case where a corporation intends to deliver, through a merger, company split or share exchange carried out on or after the Effective Date (limited to one for which the date of the contract is before the Effective Date), shares (including capital contributions) of a corporation that is expected, as of the Effective Date, to fall under a corporation that has the relationship specified by Cabinet Order prescribed in Article 61-2, paragraph (23) of the New Corporation Tax Act (excluding a corporation that has the relationship specified by Cabinet Order prescribed in Article 61-2, paragraph (23) of the Former Corporation Tax Act), the provisions of that paragraph apply to that merger, company split or share exchange by deeming the Effective Date to be the contract date prescribed in Article 61-2, paragraph (23) of the New Corporation Tax Act. machine translation, not official --- ## Cites - suppl-4311-6/art-20/par-1: 新法人税法第六十一条の二第二項 → 法人税法 第六十一条の二第二項 (Article 61-2, paragraph (2)), art-61-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-2 - suppl-4311-6/art-20/par-1: 第九項 → 法人税法 第六十一条の二第九項 (Article 61-2, paragraph (9)), art-61-2/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-9 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-9 - suppl-4311-6/art-20/par-1: 第四項 → 法人税法 第六十一条の二第四項 (Article 61-2, paragraph (4)), art-61-2/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-4 - suppl-4311-6/art-20/par-2: 新法人税法第六十一条の二第二十三項 → 法人税法 第六十一条の二第二十四項 (Article 61-2, paragraph (24)), art-61-2/par-24 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-24 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-24 - suppl-4311-6/art-20/par-2: この項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4311-6/art-20/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-20/par-2 - suppl-4311-6/art-20/par-3: 新法人税法第六十一条の二第二十三項 → 法人税法 第六十一条の二第二十四項 (Article 61-2, paragraph (24)), art-61-2/par-24 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-24 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-24 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第二十条第二項（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） — https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-20/par-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-20261008T111236-134, 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