Since IASB announced new revenue recognition standards (IFRS 15) in 2014, ASBJ announced Japanese new accounting standards about revenue recognition in March 2018 which incorporates all basic contents of IFRS 15, on the other hand, allows alternative handling within international tolerance.
To respond to it, Article 22-2 of the Corporation Tax Act and related notices have been established.
With a simple conclusion, the corporation tax law is not significantly changed and basically allows also new recognition method which follows new standards. However we need attention to the consumption tax more than the corporation tax.
Consumption tax law is not any revised at present stage. (as of 2018.06.30)
So if you book revenue following new recognition standard, it might be needed tax adjustment only for consumption tax calculation.
We will keep watch on the anticipated announcement from NTA.