# 法人税法 / Corporation Tax Act — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — address `suppl-5061-8/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-9 - 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. --- ### 第九条（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — Transitional Measures for Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading caption: machine translation, not official suppl-5061-8/art-9 · https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-9 **第一項** 新法人税法第六十一条の規定は、法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、法人の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。 suppl-5061-8/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-9/par-1 The provisions of Article 61 of the New Corporation Tax Act apply to corporation tax on income for a business year of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 所得税法等の一部を改正する法律（令和五年法律第三号。以下この項において「令和五年改正法」という。）附則第十二条第二項の規定により同項に規定する特定自己発行暗号資産に該当するものとみなされた暗号資産（法人税法第六十一条第一項に規定する暗号資産をいう。以下この項において同じ。）についての施行日以後に終了する各事業年度における新法人税法第六十一条の規定の適用については、当該暗号資産（令和五年改正法附則第十二条第二項の法人が発行し、かつ、同項に規定する改正事業年度終了の時から継続して有する暗号資産であってその時から継続して譲渡についての制限その他の条件が付されているものとして政令で定めるものに限る。）は、新法人税法第六十一条第二項第一号ロに規定する特定自己発行暗号資産に該当するものとみなす。 suppl-5061-8/art-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-9/par-2 With regard to the application of the provisions of Article 61 of the New Corporation Tax Act in each business year ending on or after the Effective Date to crypto-assets (meaning crypto-assets prescribed in Article 61, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph) deemed to fall under specified self-issued crypto-assets prescribed in Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; hereinafter referred to as the "2023 Amendment Act" in this paragraph) pursuant to the provisions of that paragraph, those crypto-assets (limited to crypto-assets that were issued by the corporation referred to in Article 12, paragraph (2) of the Supplementary Provisions of the 2023 Amendment Act and that it has held continuously since the end of the business year of the amendment prescribed in that paragraph, and that are specified by Cabinet Order as having been continuously subject to restrictions on transfer or other conditions since that time) are deemed to fall under specified self-issued crypto-assets prescribed in Article 61, paragraph (2), item (i), (b) of the New Corporation Tax Act. machine translation, not official --- ## Cites - suppl-5061-8/art-9/par-1: 新法人税法第六十一条 → 法人税法 第六十一条 (Article 61), art-61 — https://japanlaw.org/ja/corporation-tax-act/art-61 · https://japanlaw.org/l/340AC0000000034/art-61 - suppl-5061-8/art-9/par-2: この項 → 法人税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5061-8/art-9/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-9/par-2 - suppl-5061-8/art-9/par-2: 法人税法第六十一条第一項 → 法人税法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-61/par-1 · https://japanlaw.org/l/340AC0000000034/art-61/par-1 - suppl-5061-8/art-9/par-2: 新法人税法第六十一条第二項第一号 → 法人税法 第六十一条第二項第一号 (Article 61, paragraph (2), item (i)), art-61/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-61/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-61/par-2/item-1 - suppl-5061-8/art-9/par-2: 所得税法等の一部を改正する法律（令和五年法律第三号。以下この項において「令和五年改正法」という。）附則第十二条第二項 → 法人税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5051-3/art-12/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-2 - suppl-5061-8/art-9/par-2: 新法人税法第六十一条 → 法人税法 第六十一条 (Article 61), art-61 — https://japanlaw.org/ja/corporation-tax-act/art-61 · https://japanlaw.org/l/340AC0000000034/art-61 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第八条第一項（寄附金の損金不算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-8/par-1 - 法人税法 附則第九条第二項（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-9/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-20261008T111236-146, 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