Supplementary Provisions (Act No. 6 of 2001), Article 9 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 9Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Organizational Restructuring

第九条（組織再編成に係る行為又は計算の否認に関する経過措置）

The provisions of Article 132-2 of the New Corporation Tax Act apply to acts or calculations that a transferring corporation prescribed in that Article (hereinafter referred to as a "transferring corporation" in this Article) and a receiving corporation prescribed in Article 132-2 of the New Corporation Tax Act (hereinafter referred to as a "receiving corporation" in this Article) pertaining to a merger, company split, capital contribution in kind and post-formation acquisition of assets carried out on or after April 1, 2001, and a corporation that is a shareholder, etc. of a transferring corporation or receiving corporation, carry out on or after March 31 of that year.

新法人税法第百三十二条の二の規定は、平成十三年四月一日以後に行われる合併、分割、現物出資及び事後設立に係る同条に規定する移転法人（以下この条において「移転法人」という。）、新法人税法第百三十二条の二に規定する取得法人（以下この条において「取得法人」という。）及び移転法人又は取得法人の株主等である法人が同年三月三十一日以後に行う行為又は計算について適用する。

Cited by1

Supplementary Provisions, Article 23, paragraph (1)
Delegation to Cabinet Order
“Article 2 of the Supplementary Provisions through the preceding Article”

Defined terms5

receiving corporation
取得法人（しゅとくほうじん）
In Article 9 of the supplementary provisions (附則) of Act No. 6 of 2001, a transferee corporation as referred to in Article 132-2 of this Act as that Act amended it, in a merger, company split, contribution in kind or post-formation acquisition of assets made on or after 1 April 2001.
Supplementary Provisions, Article 9, paragraph (1)See it in the glossary
shareholder, etc.
株主等（かぶぬしとう）
Shareholders, members of a general partnership company, limited partnership company or limited liability company, and other investors in a corporation.
株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者
Article 2, paragraph (1), item (xiv)See it in the glossary
post-formation acquisition of assets
事後設立（じごせつりつ）
In the supplementary provisions (附則) of Act No. 6 of 2001, a post-formation acquisition of assets as defined in Article 2, item (xii)-6 of this Act as that Act amended it.
新法人税法第二条第十二号の六に規定する事後設立
Supplementary Provisions, Article 2, paragraph (1)See it in the glossary
the New Corporation Tax Act
新法人税法（しんほうじんぜいほう）
This Act as amended by Article 1 of Act No. 6 of 2001.
Supplementary Provisions, Article 2, paragraph (1)See it in the glossary
transferring corporation
移転法人（いてんほうじん）
In Article 9 of the supplementary provisions (附則) of Act No. 6 of 2001, a transferring corporation as defined in Article 132-2 of the Corporation Tax Act as that Act amended it, in a merger, company split, contribution in kind or post-formation acquisition (事後設立) made on or after 1 April 2001.
Supplementary Provisions, Article 9, paragraph (1)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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