# 法人税法 / Corporation Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（欠損金の繰戻しによる還付に関する経過措置） — address `suppl-4151-8/art-12` - 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/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-12 - 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 ## Cited by 1 provision cites 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 --- ## 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-20261008T111236-097, 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