# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（仮装経理に基づく過大申告の場合の更正に関する経過措置） — address `suppl-4141-79/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-14 - 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. --- ### 第十四条（仮装経理に基づく過大申告の場合の更正に関する経過措置） — Transitional Measures Concerning Reassessment in the Case of an Excessive Return Based on Fictitious Accounting caption: machine translation, not official suppl-4141-79/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-14 **第一項** 新法人税法第七十条第一項の規定は、施行日以後に同項の内国法人が適格合併により解散する場合の当該適格合併に係る合併法人の当該適格合併の日以後に終了する各事業年度（同項に規定する分割前事業年度及び連結後各事業年度を除く。）について適用し、施行日前に当該内国法人が合併により解散した場合の当該合併に係る合併法人の当該合併の日以後に終了する各事業年度については、なお従前の例による。 suppl-4141-79/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-14/par-1 The provisions of Article 70, paragraph (1) of the New Corporation Tax Act apply to each business year (excluding the business year before the company split and each business year after consolidation prescribed in that paragraph) ending on or after the date of a qualified merger of the acquiring corporation in the qualified merger in the case where the domestic corporation referred to in that paragraph is dissolved through the qualified merger on or after the Effective Date, and with regard to each business year ending on or after the date of a merger of the acquiring corporation in the merger in the case where the domestic corporation was dissolved through the merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第七十条第三項の規定は、事実を仮装して経理した同条第一項の内国法人が施行日以後に行う適格合併により解散した後において同条第一項又は第二項に規定する更正が行われる場合の当該適格合併に係る合併法人について適用し、当該内国法人が施行日前に行った合併により解散した後において旧法人税法第七十条第一項又は第二項に規定する更正が行われる場合の当該合併に係る合併法人については、なお従前の例による。 suppl-4141-79/art-14/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-14/par-2 The provisions of Article 70, paragraph (3) of the New Corporation Tax Act apply to the acquiring corporation in a qualified merger in the case where a Reassessment prescribed in paragraph (1) or (2) of that Article is made after the domestic corporation referred to in paragraph (1) of that Article that carried out accounting by disguising facts has been dissolved through the qualified merger carried out on or after the Effective Date, and with regard to the acquiring corporation in a merger in the case where a Reassessment prescribed in Article 70, paragraph (1) or (2) of the Former Corporation Tax Act is made after the domestic corporation has been dissolved through the merger carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第三十五条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-35/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-20261008T111236-094, 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