# 法人税法 / Corporation Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（連結事業年度における外国税額の控除に関する経過措置） — address `suppl-4141-79/art-19` - 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-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19 - 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. --- ### 第十九条（連結事業年度における外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits in Consolidated Business Years caption: machine translation, not official suppl-4141-79/art-19 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19 **第一項** 新法人税法第八十一条の十五第五項から第七項までの規定は、施行日以後に適格組織再編成（附則第十三条に規定する適格組織再編成をいう。以下この条において同じ。）が行われる場合について適用し、施行日前に適格組織再編成が行われた場合については、旧法人税法第六十九条第四項及び第五項の規定の例による。 suppl-4141-79/art-19/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19/par-1 The provisions of Article 81-15, paragraphs (5) through (7) of the New Corporation Tax Act apply to cases where a qualified organizational restructuring (meaning a qualified organizational restructuring prescribed in Article 13 of the Supplementary Provisions; the same applies hereinafter in this Article) is carried out on or after the Effective Date, and with regard to cases where a qualified organizational restructuring was carried out before the Effective Date, the provisions of Article 69, paragraphs (4) and (5) of the Former Corporation Tax Act are to be followed. machine translation, not official --- ## Cites - suppl-4141-79/art-19/par-1: 附則第十三条 → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4141-79/art-13 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-13 - suppl-4141-79/art-19/par-1: この条 → 法人税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4141-79/art-19 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十九条第一項（連結事業年度における外国税額の控除に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19/par-1 - 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