Supplementary Provisions (Act No. 10 of 2006), Article 32 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 32Transitional Measures Concerning Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.

第三十二条（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置）

The provisions of Article 57-2 of the New Corporation Tax Act apply to the net operating losses prescribed in paragraph (1) of that Article that arose in each business year prior to the applicable business year prescribed in that paragraph, in the case where, on or after the Effective Date, a corporation comes to have with another person prescribed in that paragraph a specified controlling interest prescribed in that paragraph held by that other person.

新法人税法第五十七条の二の規定は、法人が施行日以後に同条第一項に規定する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事業年度前の各事業年度において生じた同項に規定する欠損金額について適用する。

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Defined terms3

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 2 of Act No. 10 of 2006.
Supplementary Provisions, Article 23, paragraph (1)See it in the glossary
net operating loss
欠損金額（けっそんきんがく）
The amount by which a corporation's deductible expenses (損金) for a business year exceed its gross profits (益金) for that year, in calculating its income for the year.
各事業年度の所得の金額の計算上当該事業年度の損金の額が当該事業年度の益金の額を超える場合におけるその超える部分の金額
Article 2, paragraph (1), item (xix)See it in the glossary
business year
事業年度（じぎょうねんど）
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるもの
Article 13, 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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