# 法人税法 / Corporation Tax Act — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（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-4191-6/art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-36 - 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. --- ### 第三十六条（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, etc. in a Business Year When a Blue Return Has Been Filed caption: machine translation, not official suppl-4191-6/art-36 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-36 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-36 **第一項** 新法人税法第五十七条第十項の規定は、法人が平成十九年五月一日以後に当該法人を同項第一号に規定する合併法人等とする同号に規定する適格合併等を行う場合の同号に掲げる未処理欠損金額及び法人が同日以後に当該法人を合併法人又は分割承継法人とする同項第二号に規定する適格合併又は適格分割を行う場合の同号に掲げる欠損金額について適用する。 suppl-4191-6/art-36/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-36/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-36/par-1 The provisions of Article 57, paragraph (10) of the New Corporation Tax Act apply to the amount of unappropriated loss listed in item (i) of that paragraph in the case where a corporation effects, on or after May 1, 2007, a qualified merger, etc. prescribed in that item with itself as the acquiring corporation, etc. prescribed in that item, and to the net operating loss listed in item (ii) of that paragraph in the case where a corporation effects, on or after that date, a qualified merger or qualified company split prescribed in that item with itself as the acquiring corporation or succeeding corporation in a company split. machine translation, not official **第二項** 新法人税法第五十八条第五項の規定は、法人が平成十九年五月一日以後に当該法人を同項に規定する合併法人等とする同項に規定する適格合併等を行う場合の同項に規定する未処理災害損失欠損金額について適用する。 suppl-4191-6/art-36/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-36/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-36/par-2 The provisions of Article 58, paragraph (5) of the New Corporation Tax Act apply to the amount of unappropriated loss caused by a disaster prescribed in that paragraph in the case where a corporation effects, on or after May 1, 2007, a qualified merger, etc. prescribed in that paragraph with itself as the acquiring corporation, etc. prescribed in that paragraph. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第一号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-1/par-1/item-1/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-20261008T111236-106, 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