# 法人税法 / Corporation Tax Act — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（連結欠損金の繰越しに関する経過措置） — address `suppl-4151-8/art-13` - 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-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-13 - 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 ## Cited by 2 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-20261008T111236-097, 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