Supplementary Provisions, Article 23Transitional Measures Concerning Non-application of a Carryover of Consolidated Losses for a Consolidated Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.
第二十三条（特定株主等によって支配された欠損等連結法人の連結欠損金の繰越しの不適用に関する経過措置）
The provisions of Article 81-10, paragraph (1) of the New Corporation Tax Act apply to a consolidated net operating loss prescribed in that paragraph that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph in the case where a consolidated parent corporation comes, on or after the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, and with regard to a consolidated net operating loss prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph in the case where a consolidated parent corporation came, before the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, the provisions then in force continue to govern.
新法人税法第八十一条の十第一項の規定は、連結親法人が施行日以後に他の者との間に当該他の者による同項に規定する特定支配関係を有することとなる場合における同項に規定する適用連結事業年度前の各連結事業年度において生じた同項に規定する連結欠損金額について適用し、連結親法人が施行日前に他の者との間に当該他の者による旧法人税法第八十一条の十第一項に規定する特定支配関係を有することとなった場合における同項に規定する適用連結事業年度前の各連結事業年度において生じた同項に規定する連結欠損金額については、なお従前の例による。