# 法人税法 / Corporation Tax Act — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（適格合併及び適格分割型分割による資産等の帳簿価額の引継ぎに関する経過措置） — address `suppl-4191-6/art-40` - 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-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-40 - 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. --- ### 第四十条（適格合併及び適格分割型分割による資産等の帳簿価額の引継ぎに関する経過措置） — Transitional Measures Concerning Succession of Assets at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off caption: machine translation, not official suppl-4191-6/art-40 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-40 **第一項** 新法人税法第六十二条の二第二項及び第三項の規定は、法人が平成十九年五月一日以後に行う適格合併又は適格分割型分割について適用し、法人が同日前に行った適格合併又は適格分割型分割については、なお従前の例による。 suppl-4191-6/art-40/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-40/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-40/par-1 The provisions of Article 62-2, paragraphs (2) and (3) of the New Corporation Tax Act apply to a qualified merger or Qualified Company Split by Split-Off that a corporation effects on or after May 1, 2007, and with regard to a qualified merger or Qualified Company Split by Split-Off that a corporation effected before that date, the provisions then in force continue to govern. 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 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-107, 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