Supplementary Provisions, Article 13Transitional Measures Concerning Carryover of Consolidated Losses
第十三条（連結欠損金の繰越しに関する経過措置）
The provisions of Article 81-9 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year of a consolidated corporation ending on or after March 31, 2003.
新法人税法第八十一条の九の規定は、連結法人の平成十五年三月三十一日以後に終了する連結事業年度の連結所得に対する法人税について適用する。
In the case where a subsidiary corporation, etc. under the transitional measures has carried out, in the business year subject to the transitional measures, a company split by split-off in which the subsidiary corporation, etc. under the transitional measures is the splitting corporation, for the purpose of applying the provisions of Article 81-9, paragraph (3) of the New Corporation Tax Act in the consolidated business year of the subsidiary corporation, etc. under the transitional measures that includes the date of the company split by split-off, the phrase "and the consolidated corporation" is deemed to be replaced with ", one carried out on the first day of the first consolidated business year of the consolidated corporation, and the consolidated corporation".
経過措置適用子法人等が経過措置対象年度において当該経過措置適用子法人等を分割法人とする分割型分割を行った場合には、当該経過措置適用子法人等の当該分割型分割の日の属する連結事業年度における新法人税法第八十一条の九第三項の規定の適用については、「及び当該連結法人」とあるのは、「、当該連結法人の最初の連結事業年度開始の日に行うもの及び当該連結法人」とする。