# 法人税法 / Corporation Tax Act — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（特定株主等によって支配された欠損等連結法人の連結欠損金の繰越しの不適用に関する経過措置） — address `suppl-4191-6/art-45` - 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-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-45 - 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. --- ### 第四十五条（特定株主等によって支配された欠損等連結法人の連結欠損金の繰越しの不適用に関する経過措置） — Transitional Measures Concerning Non-application of Carryover of Consolidated Operating Loss of a Consolidated Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders caption: machine translation, not official suppl-4191-6/art-45 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-45 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-45 **第一項** 新法人税法第八十一条の九の二第二項から第四項までの規定は、同条第二項に規定する欠損等連結法人である連結親法人が施行日以後に同項第一号に規定する適格合併等を行う場合における同号に規定する被合併法人等の新法人税法第八十一条の九第二項第三号イに規定する未処理欠損金額又は同号ロに掲げる連結欠損金個別帰属額、新法人税法第八十一条の九の二第三項に規定する連結親法人又は連結子法人の同項に規定する最初連結親法人事業年度開始の日が施行日以後の日である場合における当該連結親法人又は連結子法人の同項に規定する適用事業年度又は適用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新法人税法第八十一条の九第二項第一号に規定する欠損金額又は同項第二号イに規定する欠損金額若しくは同号ロに掲げる連結欠損金個別帰属額及び新法人税法第八十一条の九の二第四項に規定する連結親法人が施行日以後に同項に規定する適格合併等を行う場合における同項に規定する非支配法人の同項に規定する適用事業年度又は適用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新法人税法第八十一条の九第二項第三号イに規定する未処理欠損金額又は同号ロに掲げる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の二第二項に規定する欠損等連結法人である連結親法人が施行日前に同項第一号に規定する適格合併等を行った場合における同号に規定する被合併法人等の旧法人税法第八十一条の九第二項第三号に定める欠損金額又は連結欠損金個別帰属額、旧法人税法第八十一条の九の二第三項に規定する連結親法人又は連結子法人の同項に規定する最初連結親法人事業年度開始の日が施行日前の日であった場合における当該連結親法人又は連結子法人の同項に規定する適用事業年度又は適用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旧法人税法第八十一条の九第二項第一号又は第二号に定める欠損金額又は連結欠損金個別帰属額及び旧法人税法第八十一条の九の二第四項に規定する連結親法人が施行日前に同項に規定する適格合併等を行った場合における同項に規定する非支配法人の同項に規定する適用事業年度又は適用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旧法人税法第八十一条の九第二項第三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-4191-6/art-45/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-45/par-1 The provisions of Article 81-9-2, paragraphs (2) through (4) of the New Corporation Tax Act apply to the amount of unappropriated loss prescribed in Article 81-9, paragraph (2), item (iii), (a) of the New Corporation Tax Act or the individually attributed amount of consolidated operating loss listed in (b) of that item of an acquired corporation, etc. prescribed in Article 81-9-2, paragraph (2), item (i) of the New Corporation Tax Act in the case where a consolidated parent corporation that is a consolidated corporation showing a loss, etc. prescribed in paragraph (2) of that Article effects a qualified merger, etc. prescribed in item (i) of that paragraph on or after the Effective Date, to the net operating loss prescribed in Article 81-9, paragraph (2), item (i) of the New Corporation Tax Act, or the net operating loss prescribed in item (ii), (a) of that paragraph or the individually attributed amount of consolidated operating loss listed in (b) of that item, that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (3) of the New Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph in the case where the first day of the consolidated parent corporation's first business year prescribed in that paragraph of the consolidated parent corporation or consolidated subsidiary corporation falls on or after the Effective Date, and to the amount of unappropriated loss prescribed in Article 81-9, paragraph (2), item (iii), (a) of the New Corporation Tax Act or the individually attributed amount of consolidated operating loss listed in (b) of that item that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (4) of the New Corporation Tax Act of an uncontrolled corporation prescribed in that paragraph in the case where a consolidated parent corporation prescribed in that paragraph effects a qualified merger, etc. prescribed in that paragraph on or after the Effective Date, and with regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act of an acquired corporation, etc. prescribed in Article 81-9-2, paragraph (2), item (i) of the Former Corporation Tax Act in the case where a consolidated parent corporation that is a consolidated corporation showing a loss, etc. prescribed in paragraph (2) of that Article effected a qualified merger, etc. prescribed in item (i) of that paragraph before the Effective Date, the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (i) or (ii) of the Former Corporation Tax Act that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (3) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph in the case where the first day of the consolidated parent corporation's first business year prescribed in that paragraph of the consolidated parent corporation or consolidated subsidiary corporation fell before the Effective Date, and the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (4) of the Former Corporation Tax Act of an uncontrolled corporation prescribed in that paragraph in the case where a consolidated parent corporation prescribed in that paragraph effected a qualified merger, etc. prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern. 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-20261008T111236-107, 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