# 法人税法 / Corporation Tax Act — 第四十七条 (Supplementary Provisions, Article 47) - 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: 第四十七条 (Supplementary Provisions, Article 47)（連結欠損金の繰越しに関する経過措置） — address `suppl-4181-10/art-47` - 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-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-47 - 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. --- ### 第四十七条（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-4181-10/art-47 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-47 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-47 **第一項** 新法人税法第八十一条の九第二項第二号の規定は、同項の連結子法人が平成十八年十月一日以後に行う適格株式移転に該当しない株式移転に係る株式移転完全子法人である場合における当該株式移転の日の属する事業年度又は連結事業年度前の各事業年度又は各連結事業年度において生じた同号に定める欠損金額又は連結欠損金個別帰属額について適用し、旧法人税法第八十一条の九第二項の連結子法人が平成十八年十月一日前に行った株式移転に係る同項第二号に規定する完全子会社である場合における当該株式移転の日の属する事業年度又は連結事業年度前の各事業年度又は各連結事業年度において生じた同号に定める欠損金額又は連結欠損金個別帰属額については、なお従前の例による。 suppl-4181-10/art-47/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-47/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-47/par-1 The provisions of Article 81-9, paragraph (2), item (ii) of the New Corporation Tax Act apply to net operating losses or individually attributed amounts of consolidated losses specified in that item that arose in each business year or each consolidated business year prior to the business year or consolidated business year that includes the date of a share transfer, in the case where the consolidated subsidiary corporation referred to in that paragraph is a wholly owned subsidiary corporation in a share transfer pertaining to a share transfer that does not fall under a qualified share transfer and that it carries out on or after October 1, 2006, and with regard to net operating losses or individually attributed amounts of consolidated losses specified in item (ii) of that paragraph that arose in each business year or each consolidated business year prior to the business year or consolidated business year that includes the date of a share transfer, in the case where the consolidated subsidiary corporation referred to in Article 81-9, paragraph (2) of the Former Corporation Tax Act is a wholly owned subsidiary company prescribed in item (ii) of that paragraph pertaining to a share transfer that it carried out before October 1, 2006, the provisions then in force continue to govern. machine translation, not official **第二項** 会社法施行日から平成十八年九月三十日までの間に株式移転により設立される法人に係る旧法人税法第八十一条の九の規定の適用については、同条第二項第二号中「商法第三百五十二条第一項（株式交換）に規定する完全子会社」とあるのは「会社法第七百七十三条第一項第五号（株式移転計画）に規定する株式移転完全子会社」と、「完全親会社」とあるのは「同項第一号に規定する株式移転設立完全親会社」とする。 suppl-4181-10/art-47/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-47/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-47/par-2 With regard to the application of the provisions of Article 81-9 of the Former Corporation Tax Act to a corporation incorporated through a share transfer during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owned subsidiary company prescribed in Article 352, paragraph (1) (Share Exchange) of the Commercial Code" in paragraph (2), item (ii) of that Article is deemed to be replaced with "wholly owned subsidiary company in share transfer prescribed in Article 773, paragraph (1), item (v) (Share Transfer Plans) of the Companies Act", and the phrase "wholly owning parent company" is deemed to be replaced with "wholly owning parent company incorporated in share transfer prescribed in item (i) of that paragraph". machine translation, not official --- ## Cites - suppl-4181-10/art-47/par-2: 商法第三百五十二条第一項 → e-Gov law 132AC0000000048, 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — not held in this collection - suppl-4181-10/art-47/par-2: 同項第一号 → 会社法 第七百七十三条第一項第一号 (Article 773, paragraph (1), item (i)), art-773/par-1/item-1 — https://japanlaw.org/en/companies-act/art-773/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-1 - suppl-4181-10/art-47/par-2: 会社法第七百七十三条第一項第五号 → 会社法 第七百七十三条第一項第五号 (Article 773, paragraph (1), item (v)), art-773/par-1/item-5 — https://japanlaw.org/en/companies-act/art-773/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-5 ## 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四号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-4/sub-2 - 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 --- ## 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-20261008T111236-104, 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