# 法人税法 / Corporation Tax Act — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（連結特定同族会社の特別税率に関する経過措置） — address `suppl-4181-10/art-51` - 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-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-51 - 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. --- ### 第五十一条（連結特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Consolidated Specific Family Companies caption: machine translation, not official suppl-4181-10/art-51 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-51 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-51 **第一項** 新法人税法第八十一条の十三の規定は、同条第一項の連結法人の連結親法人事業年度が施行日以後に開始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し、旧法人税法第八十一条の十三第一項の連結法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。 suppl-4181-10/art-51/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-51/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-51/par-1 The provisions of Article 81-13 of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in paragraph (1) of that Article commences on or after the Effective Date, and with regard to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in Article 81-13, paragraph (1) of the Former Corporation Tax Act commenced before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第八十一条の十三第三項の規定は、会社法施行日以後に終了する連結事業年度にその支払に係る基準日がある剰余金の配当又は利益の配当について適用する。 suppl-4181-10/art-51/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-51/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-51/par-2 The provisions of Article 81-13, paragraph (3) of the New Corporation Tax Act apply to dividends of surplus or dividends of profits whose record date for payment falls within a consolidated business year ending on or after the Companies Act Effective Date. machine translation, not official **第三項** 施行日以後に開始し、かつ、会社法施行日前に終了した連結事業年度における旧法人税法第八十一条の十三第二項に規定する債務の確定していない賞与の額は、新法人税法第八十一条の十三第二項に規定する留保した金額に含まれるものとする。 suppl-4181-10/art-51/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-51/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-51/par-3 The amount of bonuses for which the obligation has not been determined prescribed in Article 81-13, paragraph (2) of the Former Corporation Tax Act in a consolidated business year that commenced on or after the Effective Date and ended before the Companies Act Effective Date is to be included in the retained amount prescribed in Article 81-13, paragraph (2) of the New Corporation Tax Act. 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 附則第五十条第一項（各連結事業年度の連結所得に対する法人税の税率に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-50/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-50/par-1 --- ## 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