# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4151-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4151-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4151-8 - 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. --- ## 附　則 平成一五年三月三一日法律第八号 suppl-4151-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4151-8/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1 **第一項** この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4151-8/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1 This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 次に掲げる規定　平成十五年三月三十一日 suppl-4151-8/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-1 the following provisions: March 31, 2003; machine translation, not official **イ** 第二条中法人税法第二条第十二号の八ロの改正規定、同条第十二号の十一ロの改正規定、同法第五十七条から第五十九条までの改正規定、同法第七十二条第三項の改正規定、同法第八十条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の二十第三項の改正規定、同法第八十一条の三十一第三項の改正規定及び同法第百二条第二項の改正規定並びに附則第九条（第二条の規定による改正後の法人税法（以下「新法人税法」という。）第二条第十二号の八ロ及び第十二号の十一ロに係る部分に限る。）、第十一条から第十三条まで、第百四十一条、第百四十七条、第百四十八条及び第百五十二条の規定 suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-1/sub-1 in Article 2, the provision amending Article 2, item (xii)-8, (b) of the Corporation Tax Act, the provision amending item (xii)-11, (b) of that Article, the provisions amending Articles 57 through 59 of that Act, the provision amending Article 72, paragraph (3) of that Act, the provision amending Article 80 of that Act, the provision amending Article 81-9 of that Act, the provision amending Article 81-20, paragraph (3) of that Act, the provision amending Article 81-31, paragraph (3) of that Act, and the provision amending Article 102, paragraph (2) of that Act, and the provisions of Article 9 (limited to the part concerning Article 2, item (xii)-8, (b) and item (xii)-11, (b) of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act")), Articles 11 through 13, Article 141, Article 147, Article 148, and Article 152 of the Supplementary Provisions. machine translation, not official **二及び三** 略 suppl-4151-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-2-to-3 Omitted machine translation, not official **四** 次に掲げる規定　平成十五年十月一日 suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4 the following provisions: October 1, 2003; machine translation, not official **イ** 略 suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法第四十二条の改正規定、同法別表第一第一号の改正規定（雇用・能力開発機構の項を削る部分及び労働福祉事業団の項を削る部分を除く。）及び同法別表第二第一号の改正規定（産業基盤整備基金の項を削る部分、中小企業総合事業団の項を削る部分及び通信・放送機構の項を削る部分を除く。）並びに附則第十条の規定 suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4/sub-2 the provisions in Article 2 amending Article 42 of the Corporation Tax Act, the provisions amending item (i) of Appended Table I of that Act (excluding the part deleting the row for the Employment and Human Resources Development Organization of Japan and the part deleting the row for the Labor Welfare Corporation), and the provisions amending item (i) of Appended Table II of that Act (excluding the part deleting the row for the Industrial Structure Improvement Fund, the part deleting the row for the Japan Small and Medium Enterprise Corporation, and the part deleting the row for the Telecommunications Advancement Organization of Japan), and the provisions of Article 10 of the Supplementary Provisions. machine translation, not official **五及び六** 略 suppl-4151-8/art-1/par-1/item-5-to-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-5-to-6 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-5-to-6 Omitted machine translation, not official **七** 次に掲げる規定　平成十六年三月一日 suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-7 the following provisions: March 1, 2004; machine translation, not official **イ** 略 suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法別表第一第一号の改正規定（雇用・能力開発機構の項を削る部分に限る。） suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-7/sub-2 the provisions in Article 2 amending item (i) of Appended Table I of the Corporation Tax Act (limited to the part deleting the row for the Employment and Human Resources Development Organization of Japan). machine translation, not official **八** 次に掲げる規定　平成十六年四月一日 suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-8 the following provisions: April 1, 2004; machine translation, not official **イ** 略 suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-8/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法別表第一第一号の改正規定（労働福祉事業団の項を削る部分に限る。）及び同法別表第二第一号の改正規定（通信・放送機構の項を削る部分に限る。） suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-8/sub-2 the provisions in Article 2 amending item (i) of Appended Table I of the Corporation Tax Act (limited to the part deleting the row for the Labor Welfare Corporation) and the provisions amending item (i) of Appended Table II of that Act (limited to the part deleting the row for the Telecommunications Advancement Organization of Japan). machine translation, not official **九** 次に掲げる規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日 suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-9 the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect. machine translation, not official **イ** 略 suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-9/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法別表第二第一号の改正規定（産業基盤整備基金の項を削る部分及び中小企業総合事業団の項を削る部分に限る。） suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-9/sub-2 the provisions in Article 2 amending item (i) of Appended Table II of the Corporation Tax Act (limited to the part deleting the row for the Industrial Structure Improvement Fund and the part deleting the row for the Japan Small and Medium Enterprise Corporation). machine translation, not official ### 第八条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4151-8/art-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-8 **第一項** この附則に別段の定めがあるものを除き、新法人税法の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第十四条までにおいて同じ。）の施行日以後に開始する事業年度（法人税法等の一部を改正する法律（平成十四年法律第七十九号。以下この条において「平成十四年改正法」という。）附則第三条第一項の規定の適用を受けて第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第四条の二の承認を受ける同項に規定する内国法人（以下この条において「経過措置適用親法人」という。）、同項の規定の適用を受けて旧法人税法第四条の二の承認を受ける平成十四年改正法附則第三条第三項に規定する他の内国法人（以下「経過措置適用子法人」という。）及び当該経過措置適用親法人の各連結事業年度の連結所得に対する法人税を課される最初の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）において当該経過措置適用親法人との間に旧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（以下「経過措置期間加入法人」という。）の平成十四年改正法附則第三条第一項に規定する経過措置対象年度（同項に規定する最初の連結事業年度としようとする期間に限る。以下「経過措置対象年度」という。）の期間内の各事業年度を除く。）の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度（経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度を除く。）の連結所得に対する法人税、特定信託の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税及び法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の各事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税並びに法人の施行日前の解散による清算所得に対する法人税については、なお従前の例による。 suppl-4151-8/art-8/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-8/par-1 Unless otherwise provided for in these Supplementary Provisions, the provisions of the New Corporation Tax Act apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter up to Article 14 of the Supplementary Provisions) beginning on or after the Effective Date (excluding each business year within the period of the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the 2002 Amendment Act (limited to the period intended to be the first consolidated business year prescribed in that paragraph; hereinafter referred to as the "business year subject to the transitional measures") of a domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; referred to as the "2002 Amendment Act" in this Article) that receives the approval referred to in Article 4-2 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act") upon receiving the application of the provisions of that paragraph (referred to as a "parent corporation under the transitional measures" in this Article), of an other domestic corporation prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the 2002 Amendment Act that receives the approval referred to in Article 4-2 of the Former Corporation Tax Act upon receiving the application of the provisions of that paragraph (hereinafter referred to as a "subsidiary corporation under the transitional measures"), and of an other domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act that has come to have a full controlling interest prescribed in that Article with the parent corporation under the transitional measures in the first consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) for which corporation tax on consolidated income for each consolidated business year of the parent corporation under the transitional measures is imposed (hereinafter referred to as a "corporation joining during the transitional period")), to corporation tax on consolidated income for a consolidated business year of a consolidated corporation beginning on or after the Effective Date (excluding a consolidated business year within the period of the business year subject to the transitional measures of a parent corporation under the transitional measures, a subsidiary corporation under the transitional measures or a corporation joining during the transitional period), to corporation tax on income for a calculation period beginning on or after the Effective Date of a corporation that is the trustee of a specified trust, and to corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after the Effective Date (including corporation tax pertaining to income for a business year during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date and for each business year within the period of the business year subject to the transitional measures of a parent corporation under the transitional measures, a subsidiary corporation under the transitional measures or a corporation joining during the transitional period, corporation tax on consolidated income for a consolidated business year of a consolidated corporation that began before the Effective Date and for a consolidated business year within the period of the business year subject to the transitional measures of a parent corporation under the transitional measures, a subsidiary corporation under the transitional measures or a corporation joining during the transitional period, corporation tax on income for a calculation period of a corporation that is the trustee of a specified trust that began before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第九条（適格合併等の定義に関する経過措置） — Transitional Measures Concerning the Definitions of Qualified Merger, etc. caption: machine translation, not official suppl-4151-8/art-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-9 **第一項** 新法人税法第二条第十二号の八ロ、第十二号の十一ロ及び第十二号の十四ロの規定は、法人が施行日以後に行う合併、分割又は現物出資について適用し、法人が施行日前に行った合併、分割又は現物出資については、なお従前の例による。 suppl-4151-8/art-9/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-9/par-1 The provisions of Article 2, item (xii)-8, (b), item (xii)-11, (b) and item (xii)-14, (b) of the New Corporation Tax Act apply to a merger, company split or capital contribution in kind carried out by a corporation on or after the Effective Date, and with regard to a merger, company split or capital contribution in kind carried out by a corporation before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十条（国庫補助金等で取得した固定資産等の圧縮額の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets, etc. Acquired with National Subsidies, etc. caption: machine translation, not official suppl-4151-8/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-10 **第一項** 法人が附則第一条第四号に定める日前に取得した旧法人税法第四十二条第二項第二号に掲げる固定資産については、なお従前の例による。 suppl-4151-8/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-10/par-1 With regard to Fixed Assets set forth in Article 42, paragraph (2), item (ii) of the Former Corporation Tax Act acquired by a corporation before the date specified in Article 1, item (iv) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十一条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — Transitional Measures Concerning Carryover of Losses in Business Years in Which a Blue Return Was Filed, etc. caption: machine translation, not official suppl-4151-8/art-11 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11 **第一項** 新法人税法第五十七条第九項及び第五十八条第四項の規定は、法人が施行日以後に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行う場合の当該分割型分割又は合併の日の前日の属する事業年度における欠損金額について適用し、法人が施行日前に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行った場合の当該分割型分割又は合併の日の前日の属する事業年度における欠損金額については、なお従前の例による。 suppl-4151-8/art-11/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11/par-1 The provisions of Article 57, paragraph (9) and Article 58, paragraph (4) of the New Corporation Tax Act apply to the net operating loss in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carries out, on or after the Effective Date, the company split by split-off or merger in which the corporation is the splitting corporation or acquired corporation, and with regard to the net operating loss in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carried out, before the Effective Date, the company split by split-off or merger in which the corporation was the splitting corporation or acquired corporation, the provisions then in force continue to govern. machine translation, not official **第二項** 経過措置適用子法人又は経過措置期間加入法人（以下この項及び附則第十三条第二項において「経過措置適用子法人等」という。）が経過措置対象年度（施行日の属する経過措置対象年度にあっては、施行日からその経過措置対象年度終了の日までの期間）において当該経過措置適用子法人等を分割法人とする分割型分割を行った場合には、当該経過措置適用子法人等の当該分割型分割の日の前日の属する事業年度における新法人税法第五十七条第九項第一号の規定の適用については、同号イ中「連結親法人事業年度」とあるのは、「最初の連結事業年度」とする。 suppl-4151-8/art-11/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11/par-2 In the case where a subsidiary corporation under the transitional measures or a corporation joining during the transitional period (referred to as a "subsidiary corporation, etc. under the transitional measures" in this paragraph and Article 13, paragraph (2) of the Supplementary Provisions) has carried out, in the business year subject to the transitional measures (or, for the business year subject to the transitional measures that includes the Effective Date, in the period from the Effective Date to the last day of that business year subject to the transitional measures), a company split by split-off in which the subsidiary corporation, etc. under the transitional measures is the splitting corporation, for the purpose of applying the provisions of Article 57, paragraph (9), item (i) of the New Corporation Tax Act in the business year of the subsidiary corporation, etc. under the transitional measures that includes the day before the date of the company split by split-off, the phrase "consolidated parent corporation business year" in (a) of that item is deemed to be replaced with "first consolidated business year". machine translation, not official ### 第十二条（欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refund by Carryback of Losses caption: machine translation, not official suppl-4151-8/art-12 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-12 **第一項** 新法人税法第八十条第一項（同条第四項において準用する場合を含む。）の規定は、法人が施行日以後に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行う場合の当該分割型分割又は合併の日の前日の属する事業年度において生ずる欠損金額について適用し、法人が施行日前に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行った場合の当該分割型分割又は合併の日の前日の属する事業年度において生じた欠損金額については、なお従前の例による。 suppl-4151-8/art-12/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-12/par-1 The provisions of Article 80, paragraph (1) of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (4) of that Article) apply to the net operating loss incurred in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carries out, on or after the Effective Date, the company split by split-off or merger in which the corporation is the splitting corporation or acquired corporation, and with regard to the net operating loss incurred in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carried out, before the Effective Date, the company split by split-off or merger in which the corporation was the splitting corporation or acquired corporation, the provisions then in force continue to govern. machine translation, not official ### 第十三条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses caption: machine translation, not official suppl-4151-8/art-13 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-13 **第一項** 新法人税法第八十一条の九の規定は、連結法人の平成十五年三月三十一日以後に終了する連結事業年度の連結所得に対する法人税について適用する。 suppl-4151-8/art-13/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-13/par-1 The provisions of Article 81-9 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year of a consolidated corporation ending on or after March 31, 2003. machine translation, not official **第二項** 経過措置適用子法人等が経過措置対象年度において当該経過措置適用子法人等を分割法人とする分割型分割を行った場合には、当該経過措置適用子法人等の当該分割型分割の日の属する連結事業年度における新法人税法第八十一条の九第三項の規定の適用については、「及び当該連結法人」とあるのは、「、当該連結法人の最初の連結事業年度開始の日に行うもの及び当該連結法人」とする。 suppl-4151-8/art-13/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-13/par-2 In the case where a subsidiary corporation, etc. under the transitional measures has carried out, in the business year subject to the transitional measures, a company split by split-off in which the subsidiary corporation, etc. under the transitional measures is the splitting corporation, for the purpose of applying the provisions of Article 81-9, paragraph (3) of the New Corporation Tax Act in the consolidated business year of the subsidiary corporation, etc. under the transitional measures that includes the date of the company split by split-off, the phrase "and the consolidated corporation" is deemed to be replaced with ", one carried out on the first day of the first consolidated business year of the consolidated corporation, and the consolidated corporation". machine translation, not official ### 第十四条（同族会社等の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 by Family Companies, etc. caption: machine translation, not official suppl-4151-8/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-14 **第一項** 新法人税法第百三十二条第一項第二号ハの規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行った行為又は計算については、なお従前の例による。 suppl-4151-8/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-14/par-1 The provisions of Article 132, paragraph (1), item (ii), (c) of the New Corporation Tax Act apply to acts or calculations carried out by a corporation on or after the Effective Date, and with regard to acts or calculations carried out by a corporation before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第百三十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4151-8/art-136 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-136 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-136 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4151-8/art-136/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-136/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-136/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第百四十八条（法人税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Corporation Tax Act, etc. caption: machine translation, not official suppl-4151-8/art-148 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-148 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-148 **第一項** 前条の規定による改正後の法人税法等の一部を改正する法律附則第五条の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。 suppl-4151-8/art-148/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-148/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-148/par-1 The provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. as amended by the provisions of the preceding Article apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4151-8/art-1/par-1/item-1/sub-1: 第十一条から第十三条まで → 法人税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4151-8/art-11 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11 - suppl-4151-8/art-1/par-1/item-1/sub-1: 第百四十八条 → 法人税法 附則第百四十八条 (Supplementary Provisions, Article 148), suppl-4151-8/art-148 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-148 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-148 - suppl-4151-8/art-1/par-1/item-1/sub-1: 附則第九条 → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4151-8/art-9 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-9 - suppl-4151-8/art-1/par-1/item-1/sub-1: 第十一条から第十三条まで → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4151-8/art-12 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-12 - suppl-4151-8/art-1/par-1/item-1/sub-1: 第十一条から第十三条まで → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4151-8/art-13 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-13 - suppl-4151-8/art-1/par-1/item-4/sub-2: 附則第十条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4151-8/art-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-10 - suppl-4151-8/art-8/par-1: 附則第十四条 → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4151-8/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-14 - suppl-4151-8/art-8/par-1: この条 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4151-8/art-8 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-8 - suppl-4151-8/art-8/par-1: 法人税法等の一部を改正する法律（平成十四年法律第七十九号。以下この条において「平成十四年改正法」という。）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-4151-8/art-8/par-1: 平成十四年改正法附則第三条第三項 → 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-4151-8/art-10/par-1: 附則第一条第四号 → 法人税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4151-8/art-1/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4 - suppl-4151-8/art-11/par-2: この項 → 法人税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4151-8/art-11/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11/par-2 - suppl-4151-8/art-11/par-2: 附則第十三条第二項 → 法人税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4151-8/art-13/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-13/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-1/sub-1 - 法人税法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4/sub-2 - 法人税法 附則第八条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-8/par-1 - 法人税法 附則第十条第一項（国庫補助金等で取得した固定資産等の圧縮額の損金算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-10/par-1 - 法人税法 附則第十一条第二項（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11/par-2 --- ## 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-20261008T111236-096, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-097, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch corporation-tax-act-20261009T162006-001, translated 2026-10-10 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08