# 法人税法 / Corporation Tax Act — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（仮装経理に基づく過大申告の場合の更正に伴う法人税額の連結事業年度における控除に関する経過措置） — address `suppl-4211-13/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-17 - 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. --- ### 第十七条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の連結事業年度における控除に関する経過措置） — Transitional Measures Concerning Corporation Tax Credit in Consolidated Business Years Due to a Reassessment after Fictitious Accounting caption: machine translation, not official suppl-4211-13/art-17 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-17 **第一項** 新法人税法第八十一条の十六の規定は、施行日以後にされる同条の更正に係る同条に規定する仮装経理法人税額について適用し、施行日前にされた旧法人税法第八十一条の十六第一項若しくは第二項に規定する更正又は同条第三項に規定する各連結事業年度の連結所得の金額若しくは分割前事業年度の所得の金額を減少させる更正により減少した法人税の額については、なお従前の例による。 suppl-4211-13/art-17/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-17/par-1 The provisions of Article 81-16 of the New Corporation Tax Act apply to the amount of corporation tax based on fictitious accounting prescribed in that Article pertaining to a Reassessment under that Article made on or after the Effective Date, and with regard to the amount of corporation tax reduced by a Reassessment prescribed in Article 81-16, paragraph (1) or (2) of the Former Corporation Tax Act, or by a Reassessment prescribed in paragraph (3) of that Article that reduces the amount of consolidated income for each consolidated business year or the amount of income for a pre-split business year, made 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-20261008T111236-112, 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