# 法人税法 / Corporation Tax Act — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（連結法人に係る行為又は計算の否認に関する経過措置） — address `suppl-4141-79/art-23` - 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-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-23 - 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. --- ### 第二十三条（連結法人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 Consolidated Corporations caption: machine translation, not official suppl-4141-79/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-23 **第一項** 新法人税法第百三十二条の三の規定は、法人の平成十五年三月三十一日以後に終了する各連結事業年度の連結所得に対する法人税又は平成十四年四月一日以後に開始し、かつ、施行日以後に終了する各事業年度の所得に対する法人税に係る行為又は計算で当該法人が施行日以後に行うものについて適用する。 suppl-4141-79/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-23/par-1 The provisions of Article 132-3 of the New Corporation Tax Act apply to acts or calculations carried out by a corporation on or after the Effective Date that pertain to corporation tax on consolidated income for each consolidated business year of the corporation ending on or after March 31, 2003, or to corporation tax on income for each business year beginning on or after April 1, 2002 and ending on or after the Effective Date. 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-20261008T111236-095, 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