# 法人税法 / Corporation Tax Act — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（連結欠損金額に関する経過措置） — address `suppl-4141-79/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18 - 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. --- ### 第十八条（連結欠損金額に関する経過措置） — Transitional Measures Concerning Consolidated Net Operating Loss caption: machine translation, not official suppl-4141-79/art-18 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18 **第一項** 新法人税法第八十一条の九第二項第二号に規定する連結子法人が附則第三条第一項の適用を受けて新法人税法第四条の二の承認を受けた同条に規定する他の内国法人である場合において、当該連結子法人の最初連結事業年度（新法人税法第十五条の二第一項に規定する最初連結事業年度をいう。以下この条において同じ。）開始の日が当該連結子法人との間に連結完全支配関係がある連結親法人の最初連結事業年度開始の日の翌日以後となるときは、当該連結子法人の最初連結事業年度開始の日前五年以内に開始した各事業年度において生じた新法人税法第五十七条第一項に規定する欠損金額（同条第二項の規定により欠損金額とみなされたものを含み、同条第五項の規定によりないものとされたものを除く。）又は新法人税法第五十八条第一項に規定する災害損失欠損金額を同号に定める欠損金額とみなして、新法人税法第八十一条の九の規定を適用する。 suppl-4141-79/art-18/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-1 In the case where a consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) of the New Corporation Tax Act is an other domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act that has received the approval referred to in that Article upon receiving the application of Article 3, paragraph (1) of the Supplementary Provisions, if the first day of the first consolidated business year (meaning the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) of the consolidated subsidiary corporation falls on or after the day following the first day of the first consolidated business year of the consolidated parent corporation that has a consolidated full controlling interest with the consolidated subsidiary corporation, the provisions of Article 81-9 of the New Corporation Tax Act apply by deeming the net operating loss prescribed in Article 57, paragraph (1) of the New Corporation Tax Act (including an amount deemed to be a net operating loss pursuant to the provisions of paragraph (2) of that Article, and excluding an amount deemed not to exist pursuant to the provisions of paragraph (5) of that Article) or the net operating loss caused by a disaster prescribed in Article 58, paragraph (1) of the New Corporation Tax Act incurred in each business year that began within five years before the first day of the first consolidated business year of the consolidated subsidiary corporation to be the net operating loss specified in that item. machine translation, not official **第二項** 前項の規定の適用に関し必要な事項は、政令で定める。 suppl-4141-79/art-18/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-2 Necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-79/art-18/par-1: 附則第三条第一項 → 法人税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-79/art-3/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1 - suppl-4141-79/art-18/par-1: この条 → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4141-79/art-18 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18 - suppl-4141-79/art-18/par-2: 前項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-4141-79/art-18/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十八条第一項（連結欠損金額に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-1 - 法人税法 附則第十八条第二項（連結欠損金額に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-2 - 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-20261008T111236-095, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08