# 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)（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） — address `suppl-4161-14/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-4161-14/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4161-14/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（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-4161-14/art-13 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-14/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4161-14/art-13 **第一項** 新法人税法第五十七条（第九項を除く。）並びに第五十八条第一項及び第二項の規定は、法人の平成十三年四月一日以後に開始した事業年度において生じた欠損金額について適用し、法人の同日前に開始した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-4161-14/art-13/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-14/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-14/art-13/par-1 The provisions of Article 57 (excluding paragraph (9)) and Article 58, paragraphs (1) and (2) of the New Corporation Tax Act apply to the net operating loss incurred in a business year of a corporation that began on or after April 1, 2001, and with regard to the net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261008T111236-098, 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