# 法人税法 / Corporation Tax Act — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（連結中間申告等に関する経過措置） — address `suppl-4141-79/art-21` - 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-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21 - 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. --- ### 第二十一条（連結中間申告等に関する経過措置） — Transitional Measures Concerning Consolidated Interim Returns, etc. caption: machine translation, not official suppl-4141-79/art-21 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21 **第一項** 新法人税法第八十一条の十九から第八十一条の二十一まで及び第八十一条の二十六の規定は、附則第三条第一項の規定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項に規定する内国法人については、当該内国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。）の翌連結事業年度以後の各連結事業年度について適用する。 suppl-4141-79/art-21/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-1 The provisions of Articles 81-19 through 81-21 and Article 81-26 of the New Corporation Tax Act apply, with regard to a domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions that has received the approval referred to in Article 4-2 of the New Corporation Tax Act upon receiving the application of the provisions of that paragraph, to each consolidated business year on or after the consolidated business year following 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 domestic corporation. machine translation, not official **第二項** 前項に規定する内国法人（普通法人に限る。）の最初連結事業年度又は他の内国法人（当該最初連結事業年度終了の時において当該内国法人との間に連結完全支配関係を有するものに限る。）の最初連結事業年度（当該内国法人の最初連結事業年度終了の日の属する当該他の内国法人の最初連結事業年度に限る。）の期間に六月経過日（これらの法人の最初連結事業年度開始の日以後六月を経過した日をいう。以下この項において同じ。）がある場合のこれらの法人の当該六月経過日の属する事業年度については、各事業年度の所得に対する法人税を課される事業年度とみなして、新法人税法第七十一条から第七十三条まで及び第七十六条の規定を適用する。 suppl-4141-79/art-21/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-2 In the case where there is a day on which six months have elapsed (meaning the day on which six months have elapsed from the first day of the first consolidated business year of those corporations; the same applies hereinafter in this paragraph) within the period of the first consolidated business year of the domestic corporation prescribed in the preceding paragraph (limited to an ordinary corporation) or the first consolidated business year of another domestic corporation (limited to one that has a consolidated full controlling interest with the domestic corporation as of the end of that first consolidated business year) (limited to the first consolidated business year of the other domestic corporation that includes the last day of the first consolidated business year of the domestic corporation), the provisions of Articles 71 through 73 and Article 76 of the New Corporation Tax Act apply to the business year of those corporations that includes the day on which six months have elapsed by deeming it to be a business year for which corporation tax on income for each business year is imposed. machine translation, not official **第三項** 前項の場合において、新法人税法第七十一条又は第七十二条の規定による中間申告書が提出されたときは、その提出された中間申告書及びその中間申告書に係る中間納付額は、連結中間申告書及びその連結中間申告書に係る中間納付額とみなして、新法人税法第八十一条の二十二、第八十一条の二十七、第八十一条の三十及び第百三十四条並びに国税通則法第五十七条の規定を適用する。 suppl-4141-79/art-21/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-3 In the case referred to in the preceding paragraph, when an interim return under the provisions of Article 71 or Article 72 of the New Corporation Tax Act has been filed, the provisions of Articles 81-22, 81-27, 81-30 and 134 of the New Corporation Tax Act and Article 57 of the Act on General Rules for National Taxes apply by deeming the interim return so filed and the interim payment pertaining to the interim return to be a consolidated interim return and the interim payment pertaining to the consolidated interim return. machine translation, not official --- ## Cites - suppl-4141-79/art-21/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-21/par-1: この条 → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4141-79/art-21 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21 - suppl-4141-79/art-21/par-2: 前項 → 法人税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4141-79/art-21/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-1 - suppl-4141-79/art-21/par-2: この項 → 法人税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4141-79/art-21/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-2 - suppl-4141-79/art-21/par-3: 前項 → 法人税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4141-79/art-21/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-2 - suppl-4141-79/art-21/par-3: 国税通則法第五十七条 → 国税通則法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/national-tax-general-rules-act/art-57 · https://japanlaw.org/l/337AC0000000066/art-57 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二十一条第一項（連結中間申告等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-1 - 法人税法 附則第二十一条第二項（連結中間申告等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-2 - 法人税法 附則第二十一条第三項（連結中間申告等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-3 - 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