# 法人税法 / Corporation Tax Act — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（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） — address `suppl-4131-6/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9 - 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） — Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Organizational Restructuring caption: machine translation, not official suppl-4131-6/art-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9 **第一項** 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。 suppl-4131-6/art-9/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9/par-1 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. machine translation, not official --- ## Cites - suppl-4131-6/art-9/par-1: この条 → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4131-6/art-9 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第九条第一項（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） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9/par-1 - 法人税法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-23/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-20261008T111236-090, 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