# 法人税法 / Corporation Tax Act — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（連結法人間取引の損益の調整に関する経過措置） — address `suppl-4181-10/art-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-49 - 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. --- ### 第四十九条（連結法人間取引の損益の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Gains and Loss on Transactions among Consolidated Corporations caption: machine translation, not official suppl-4181-10/art-49 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-49 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-49 **第一項** 新法人税法第八十一条の十第一項の規定は、連結法人が施行日以後に同項に規定する譲渡損益調整資産を譲渡する場合について適用し、連結法人が施行日前に旧法人税法第八十一条の十第一項に規定する譲渡損益調整資産を譲渡した場合については、なお従前の例による。 suppl-4181-10/art-49/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-49/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-49/par-1 The provisions of Article 81-10, paragraph (1) of the New Corporation Tax Act apply in the case where a consolidated corporation transfers assets for capital gain or loss adjustment prescribed in that paragraph on or after the Effective Date, and in the case where a consolidated corporation transferred assets for capital gain or loss adjustment prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 連結法人が施行日の前日において旧法人税法第八十一条の十第二項に規定する譲渡損益調整資産（自己の株式又は出資に限る。）を有していた場合には、当該譲渡損益調整資産につき施行日において同項の事由が生じたものとみなして、同項の規定を適用する。 suppl-4181-10/art-49/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-49/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-49/par-2 In the case where a consolidated corporation held, on the day preceding the Effective Date, assets for capital gain or loss adjustment prescribed in Article 81-10, paragraph (2) of the Former Corporation Tax Act (limited to the shares or capital contributions that the corporation holds in itself), the provisions of that paragraph apply by deeming that the ground referred to in that paragraph arose with regard to those assets for capital gain or loss adjustment on the Effective Date. 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-20261008T111236-104, 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