Supplementary Provisions (Act No. 6 of 2010), Article 23 — Corporation Tax Act — japanlaw

1 article

Supplementary Provisions, Article 23Transitional Measures Concerning the Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses

第二十三条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置）

With regard to the specified owned assets prescribed in Article 62-7, paragraph (7) of the Corporation Tax Act Before the October Changes in the case where a corporation effected a specified qualified merger, etc. prescribed in that paragraph in which the corporation is the acquiring corporation or the succeeding corporation in a company split within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern.

法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に当該法人を合併法人又は分割承継法人とする十月旧法人税法第六十二条の七第七項に規定する特定適格合併等を行った場合の同項に規定する特定保有資産については、なお従前の例による。

Cited by2

Defined terms4

Corporation Tax Act Before the October Changes
十月旧法人税法（じゅうがつきゅうほうじんぜいほう）
In Articles 10 to 134 of the supplementary provisions (附則) of Act No. 6 of 2010, this Act as it stood before Article 2 of that Act amended it in its rules on corporate reorganizations and related matters, which keeps governing such transactions made, and dissolutions taking place, before 1 October 2010.
Supplementary Provisions, Article 10, paragraph (2)See it in the glossary
acquiring corporation
合併法人（がっぺいほうじん）
A corporation that receives the assets and liabilities of an acquired corporation (被合併法人) in a merger.
合併により被合併法人から資産及び負債の移転を受けた法人
Article 2, paragraph (1), item (xii)See it in the glossary
consolidated parent corporation business year
連結親法人事業年度（れんけつおやほうじんじぎょうねんど）
In Articles 19 to 29 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), a consolidated parent corporation business year as defined in Article 15-2(1) of the Corporation Tax Act as it stood before that Act amended it.
十月旧法人税法第十五条の二第一項に規定する連結親法人事業年度
Supplementary Provisions, Article 19, paragraph (1)See it in the glossary
succeeding corporation in a company split
分割承継法人（ぶんかつしょうけいほうじん）
A corporation that receives assets or liabilities from a splitting corporation (分割法人) in a company split.
分割により分割法人から資産又は負債の移転を受けた法人
Article 2, paragraph (1), item (xii-3)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

Permanent link, independent of the slug:

/l/340AC0000000034/suppl-4221-6/art-23