# 法人税法 / Corporation Tax Act — 第百三十二条の二 (Article 132-2) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百三十二条の二 (Article 132-2)（組織再編成に係る行為又は計算の否認） — address `art-132-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-132-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-132-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百三十二条の二（組織再編成に係る行為又は計算の否認） — (Rejection of Acts or Calculations Pertaining to Organizational Restructuring) caption: Ministry of Justice translation — Japanese Law Translation Database System art-132-2 · https://japanlaw.org/en/corporation-tax-act/art-132-2 · https://japanlaw.org/l/340AC0000000034/art-132-2 **第一項** 税務署長は、合併、分割、現物出資若しくは現物分配（第二条第十二号の五の二（定義）に規定する現物分配をいう。）又は株式交換等若しくは株式移転（以下この条において「合併等」という。）に係る次に掲げる法人の法人税につき更正又は決定をする場合において、その法人の行為又は計算で、これを容認した場合には、合併等により移転する資産及び負債の譲渡に係る利益の額の減少又は損失の額の増加、法人税の額から控除する金額の増加、第一号又は第二号に掲げる法人の株式（出資を含む。第二号において同じ。）の譲渡に係る利益の額の減少又は損失の額の増加、みなし配当金額（第二十四条第一項（配当等の額とみなす金額）の規定により第二十三条第一項第一号又は第二号（受取配当等の益金不算入）に掲げる金額とみなされる金額をいう。）の減少その他の事由により法人税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、税務署長の認めるところにより、その法人に係る法人税の課税標準若しくは欠損金額又は法人税の額を計算することができる。 art-132-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1 In the case where the district director of the tax office makes a Reassessment or determination with regard to corporation tax related to a corporation listed as follows that was involved in a merger, company split, contribution in kind to the capital of the receiving corporation, distribution in kind (meaning a distribution in kind as prescribed in Article 2, item (xii)-5-2 (Definitions)), share exchange, etc. or share transfer (hereinafter referred to as a "merger, etc." in this Article), when it is found that any acts conducted or calculations made by the corporation would, if allowed, unreasonably reduce the burden of corporation tax, due to a decrease in the amount of profit or an increase in the net operating loss on the transfer of assets and liabilities transferred as a result of a merger, etc., an increase in the amount to be credited from corporation tax, a decrease in the amount of profit or an increase in the net operating loss on the transfer of shares (including capital contributions; the same applies in item (ii)) of a corporation listed in item (i) or item (ii), a decrease in the amount of deemed dividend (meaning the amount deemed to be the amount listed in Article 23, paragraph (1), item (i) or item (ii) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends)), or due to other grounds, they may calculate the tax base of corporation tax related to the corporation, the net operating loss, or the amount of corporation tax, based on their own recognition, notwithstanding the acts or calculation: machine translation, not official **一** 合併等をした法人又は合併等により資産及び負債の移転を受けた法人 art-132-2/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-1 a corporation that effected a merger, etc. or a corporation to which assets and liabilities were transferred as a result of a merger, etc.; machine translation, not official **二** 合併等により交付された株式を発行した法人（前号に掲げる法人を除く。） art-132-2/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-2 a corporation that has issued shares delivered as a result of a merger, etc. (excluding a corporation listed in the preceding item); and Ministry of Justice translation — Japanese Law Translation Database System **三** 前二号に掲げる法人の株主等である法人（前二号に掲げる法人を除く。） art-132-2/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-3 a corporation that is a shareholder, etc. of a corporation listed in the preceding two items (excluding a corporation listed in the preceding two items). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-132-2/par-1: 第一号 → 法人税法 第百三十二条の二第一項第一号 (Article 132-2, paragraph (1), item (i)), art-132-2/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-1 - art-132-2/par-1: 第二号 → 法人税法 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-23/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-2 - art-132-2/par-1: 第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2 - art-132-2/par-1: 第二号 → 法人税法 第百三十二条の二第一項第二号 (Article 132-2, paragraph (1), item (ii)), art-132-2/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-2 - art-132-2/par-1: この条 → 法人税法 第百三十二条の二 (Article 132-2), art-132-2 — https://japanlaw.org/en/corporation-tax-act/art-132-2 · https://japanlaw.org/l/340AC0000000034/art-132-2 - art-132-2/par-1: 第二十四条第一項 → 法人税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/corporation-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-24/par-1 - art-132-2/par-1: 第二十三条第一項第一号 → 法人税法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-1 - art-132-2/par-1/item-2: 前号 → 法人税法 第百三十二条の二第一項第一号 (Article 132-2, paragraph (1), item (i)), art-132-2/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-1 - art-132-2/par-1/item-3: 前二号 → 法人税法 第百三十二条の二第一項第一号 (Article 132-2, paragraph (1), item (i)), art-132-2/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-1 - art-132-2/par-1/item-3: 前二号 → 法人税法 第百三十二条の二第一項第二号 (Article 132-2, paragraph (1), item (ii)), art-132-2/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 第百三十二条の二第一項（組織再編成に係る行為又は計算の否認） — https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1 - 法人税法 第百三十二条の二第一項第二号（組織再編成に係る行為又は計算の否認） — https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-2 - 法人税法 第百三十二条の二第一項第三号（組織再編成に係る行為又は計算の否認） — https://japanlaw.org/en/corporation-tax-act/art-132-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1/item-3 - 法人税法 第百四十七条第一項（更正及び決定） — https://japanlaw.org/en/corporation-tax-act/art-147/par-1 · https://japanlaw.org/l/340AC0000000034/art-147/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-051, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08