# 法人税法 / Corporation Tax Act — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（連結事業年度に関する経過措置） — address `suppl-4141-79/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5 - 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. --- ### 第五条（連結事業年度に関する経過措置） — Transitional Measures Concerning Consolidated Business Years caption: machine translation, not official suppl-4141-79/art-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5 **第一項** 附則第三条第一項の規定の適用を受けた同項に規定する内国法人及び同条第三項に規定する他の内国法人が新法人税法第四条の二の承認を受けた場合には、当該他の内国法人のうち、時価評価法人（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。）終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該最初連結事業年度開始の日前である場合には、当該事業年度）終了の時に新法人税法第四条の三第九項第一号に規定する時価評価資産等（次項において「時価評価資産等」という。）を有する当該他の内国法人（新法人税法第六十一条の十一第一項各号に掲げるものを除く。）をいう。以下この項において同じ。）及び連結事業年度前開始法人（当該最初連結事業年度終了の日の属する事業年度開始の日が当該最初連結事業年度開始の日前である当該他の内国法人（当該時価評価法人を除く。）をいう。以下この項において同じ。）並びに関連法人等（当該時価評価法人又は連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有する当該他の内国法人をいう。）のいずれにも該当しない法人の最初連結事業年度は、新法人税法第十五条の二の規定にかかわらず、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法人の事業年度開始の日から当該終了の日までの期間とする。 suppl-4141-79/art-5/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1 If the domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions that has received the application of the provisions of that paragraph and other domestic corporations prescribed in paragraph (3) of that Article have obtained the approval under Article 4-2 of the New Corporation Tax Act, the first consolidated business year of a corporation, among those other domestic corporations, that falls under none of a corporation subject to fair valuation (meaning such other domestic corporation that holds assets subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act (referred to as "assets subject to fair valuation, etc." in the following paragraph) at the end of the previous business year of the business year containing the last 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 that domestic corporation (or, if the first day of that business year is before the first day of that first consolidated business year, at the end of that business year) (excluding those listed in the items of Article 61-11, paragraph (1) of the New Corporation Tax Act); the same applies hereinafter in this paragraph), a corporation whose business year began before the consolidated business year (meaning such other domestic corporation whose business year containing the last day of that first consolidated business year began before the first day of that first consolidated business year (excluding that corporation subject to fair valuation); the same applies hereinafter in this paragraph), and a related corporation, etc. (meaning such other domestic corporation whose issued shares or capital contributions are held directly or indirectly by that corporation subject to fair valuation or corporation whose business year began before the consolidated business year), is, notwithstanding the provisions of Article 15-2 of the New Corporation Tax Act, the period from the first day of the business year of that corporation containing the last day of the first consolidated business year of that domestic corporation to that last day. machine translation, not official **第二項** 前項に規定する内国法人の最初連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人のうち、時価評価法人（当該完全支配関係を有することとなった日の属する事業年度終了の時に時価評価資産等を有する当該他の内国法人（新法人税法第六十一条の十二第一項各号に掲げるものを除く。）をいう。以下この項において同じ。）及び加入前開始法人（当該完全支配関係を有することとなった日から当該最初連結事業年度終了の日までの間に開始する事業年度がない当該他の内国法人（当該時価評価法人を除く。）をいう。以下この項において同じ。）並びに関連法人等（当該時価評価法人若しくは前項に規定する時価評価法人又は当該加入前開始法人若しくは同項に規定する連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有する当該他の内国法人をいう。）のいずれにも該当しない法人の最初連結事業年度は、新法人税法第十五条の二の規定にかかわらず、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法人の事業年度開始の日から当該終了の日までの期間とする。 suppl-4141-79/art-5/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-2 The first consolidated business year of a corporation, among the other domestic corporations prescribed in Article 4-2 of the New Corporation Tax Act that have come to have, with the domestic corporation prescribed in the preceding paragraph, a full controlling interest prescribed in that Article held by that domestic corporation in the first consolidated business year of that domestic corporation, that falls under none of a corporation subject to fair valuation (meaning such other domestic corporation that holds assets subject to fair valuation, etc. at the end of the business year containing the day on which it came to have that full controlling interest (excluding those listed in the items of Article 61-12, paragraph (1) of the New Corporation Tax Act); the same applies hereinafter in this paragraph), a corporation whose business year began before joining (meaning such other domestic corporation that has no business year beginning during the period from the day on which it came to have that full controlling interest to the last day of that first consolidated business year (excluding that corporation subject to fair valuation); the same applies hereinafter in this paragraph), and a related corporation, etc. (meaning such other domestic corporation whose issued shares or capital contributions are held directly or indirectly by that corporation subject to fair valuation or a corporation subject to fair valuation prescribed in the preceding paragraph, or by that corporation whose business year began before joining or a corporation whose business year began before the consolidated business year prescribed in that paragraph), is, notwithstanding the provisions of Article 15-2 of the New Corporation Tax Act, the period from the first day of the business year of that corporation containing the last day of the first consolidated business year of that domestic corporation to that last day. machine translation, not official **第三項** 第一項に規定する内国法人の最初連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人については、新法人税法第十五条の二第二項の規定は、適用しない。 suppl-4141-79/art-5/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-3 The provisions of Article 15-2, paragraph (2) of the New Corporation Tax Act do not apply to the other domestic corporations prescribed in Article 4-2 of the New Corporation Tax Act that have come to have, with the domestic corporation prescribed in paragraph (1), a full controlling interest prescribed in that Article held by that domestic corporation in the first consolidated business year of that domestic corporation. machine translation, not official --- ## Cites - suppl-4141-79/art-5/par-1: 次項 → 法人税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4141-79/art-5/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-2 - suppl-4141-79/art-5/par-1: この条 → 法人税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4141-79/art-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5 - suppl-4141-79/art-5/par-1: この項 → 法人税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4141-79/art-5/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1 - suppl-4141-79/art-5/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-5/par-1: 同条第三項 → 法人税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-79/art-3/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-3/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-3 - suppl-4141-79/art-5/par-2: この項 → 法人税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4141-79/art-5/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-2 - suppl-4141-79/art-5/par-2: 前項 → 法人税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4141-79/art-5/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1 - suppl-4141-79/art-5/par-3: 第一項 → 法人税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4141-79/art-5/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第五条第一項（連結事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1 - 法人税法 附則第五条第二項（連結事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-2 - 法人税法 附則第五条第三項（連結事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-5/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/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-20261008T111236-093, 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