# 法人税法 / Corporation Tax Act — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（完全支配関係の定義に関する経過措置） — address `suppl-4221-6/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-11 - 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. --- ### 第十一条（完全支配関係の定義に関する経過措置） — Transitional Measures Concerning the Definition of Full Controlling Interest caption: machine translation, not official suppl-4221-6/art-11 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-11 **第一項** 施行日から平成二十二年九月三十日までの間における新法人税法の規定の適用については、新法人税法第二条第十二号の七の六中「一の者が」とあるのは、「この編、第五十七条（青色申告書を提出した事業年度の欠損金の繰越し）、第六十一条の十一（連結納税の開始に伴う資産の時価評価損益）及び第六十一条の十二（連結納税への加入に伴う資産の時価評価損益）の場合を除き、一の者が」とする。 suppl-4221-6/art-11/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-11/par-1 With regard to the application of the provisions of the New Corporation Tax Act during the period from the Effective Date to September 30, 2010, the phrase "one person" in Article 2, item (xii)-7-6 of the New Corporation Tax Act is deemed to be replaced with "except in the cases of this Part, Article 57 (Carryover of Losses in a Business Year When a Blue Return Has Been Filed), Article 61-11 (Gains or Losses on the Fair Valuation of Assets upon Commencement of Consolidated Taxation) and Article 61-12 (Gains or Losses on the Fair Valuation of Assets upon Joining Consolidated Taxation), one person". 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-20261008T111236-113, 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