# 法人税法 / Corporation Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（連結納税の承認の申請に関する経過措置） — address `suppl-4221-6/art-12` - 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-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-12 - 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. --- ### 第十二条（連結納税の承認の申請に関する経過措置） — Transitional Measures Concerning Applications for Approval of Consolidated Taxation caption: machine translation, not official suppl-4221-6/art-12 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-12 **第一項** 新法人税法第四条の三第一項、第六項及び第八項の規定は、同条第一項に規定する内国法人が新法人税法第四条の二の承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間の開始の日が平成二十二年十月一日以後である場合の同項の申請について適用し、第二条の規定（組織再編成等以外の改正規定に限る。）による改正前の法人税法（以下附則第二十九条までにおいて「旧法人税法」という。）第四条の三第一項に規定する内国法人が旧法人税法第四条の二の承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間の開始の日が同年十月一日前である場合の同項の申請については、なお従前の例による。 suppl-4221-6/art-12/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-12/par-1 The provisions of Article 4-3, paragraphs (1), (6) and (8) of the New Corporation Tax Act apply to an application under paragraph (1) of that Article in the case where the first day of the period that the domestic corporation prescribed in that paragraph intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in Article 4-2 of the New Corporation Tax Act is on or after October 1, 2010, and with regard to an application under Article 4-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Former Corporation Tax Act" up to Article 29 of the Supplementary Provisions) in the case where the first day of the period that the domestic corporation prescribed in that paragraph intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in Article 4-2 of the Former Corporation Tax Act is before October 1, 2010, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4221-6/art-12/par-1: 附則第二十九条 → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4221-6/art-29 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-29 ## 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三号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/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-20261008T111236-113, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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