# 法人税法 / Corporation Tax Act — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（合併及び分割による資産等の時価による譲渡等に関する経過措置） — address `suppl-4181-10/art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-38 - 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. --- ### 第三十八条（合併及び分割による資産等の時価による譲渡等に関する経過措置） — Transitional Measures Concerning Transfer, etc. of Assets, etc. at Fair Value as a Result of Merger and Company Split caption: machine translation, not official suppl-4181-10/art-38 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-38 **第一項** 新法人税法第六十二条第一項、第六十二条の二第三項及び第六十二条の六第一項の規定は、法人が会社法施行日以後に行う分割について適用し、法人が会社法施行日前に行った分割については、なお従前の例による。 suppl-4181-10/art-38/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-38/par-1 The provisions of Article 62, paragraph (1), Article 62-2, paragraph (3) and Article 62-6, paragraph (1) of the New Corporation Tax Act apply to company splits carried out by a corporation on or after the Companies Act Effective Date, and with regard to company splits carried out by a corporation before the Companies Act Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 法人が施行日から会社法施行日の前日までの間に適格分割型分割を行った場合における新法人税法第六十二条の二の規定の適用については、同条第二項中「前項（適格合併に係る部分に限る。）」とあるのは「前項」と、「合併法人」とあるのは「合併法人又は分割承継法人」と、「第六十一条の二第三項」とあるのは「第六十一条の二第四項」と、「当該適格合併」とあるのは「前項の適格合併又は適格分割型分割」とする。 suppl-4181-10/art-38/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-38/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-38/par-2 With regard to the application of the provisions of Article 62-2 of the New Corporation Tax Act in the case where a corporation carried out a Qualified Company Split by Split-Off during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "the preceding paragraph (limited to the part pertaining to a qualified merger)" in paragraph (2) of that Article is deemed to be replaced with "the preceding paragraph", the phrase "acquiring corporation" is deemed to be replaced with "acquiring corporation or succeeding corporation in a company split", the phrase "Article 61-2, paragraph (3)" is deemed to be replaced with "Article 61-2, paragraph (4)", and the phrase "the qualified merger" is deemed to be replaced with "the qualified merger or Qualified Company Split by Split-Off referred to in the preceding paragraph". 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六号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6/sub-2 - 法人税法 附則第三十五条第二項（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/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-20261008T111236-103, 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