# 法人税法 / Corporation Tax Act — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（完全支配関係がある法人の間の取引の損益に関する経過措置） — address `suppl-4221-6/art-22` - 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-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-22 - 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. --- ### 第二十二条（完全支配関係がある法人の間の取引の損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on Transactions between Corporations with a Full Controlling Interest caption: machine translation, not official suppl-4221-6/art-22 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-22 **第一項** 十月新法人税法第六十一条の十三の規定は、法人が平成二十二年十月一日以後に行う同条第一項に規定する譲渡損益調整資産の譲渡に係る同項に規定する譲渡利益額又は譲渡損失額について適用し、法人が同日前に行った十月旧法人税法第六十一条の十三第一項に規定する譲渡損益調整資産の譲渡に係る同項に規定する譲渡利益額又は譲渡損失額については、次項に規定する場合を除き、なお従前の例による。 suppl-4221-6/art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-22/par-1 The provisions of Article 61-13 of the Corporation Tax Act as Amended for October apply to the amount of gain on transfer or amount of loss on transfer prescribed in paragraph (1) of that Article pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a corporation effects on or after October 1, 2010, and with regard to the amount of gain on transfer or amount of loss on transfer prescribed in Article 61-13, paragraph (1) of the Corporation Tax Act Before the October Changes pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a corporation effected before that date, the provisions then in force continue to govern, except in the case prescribed in the following paragraph. machine translation, not official **第二項** 法人が平成二十二年十月一日前に行った十月旧法人税法第六十一条の十三第一項又は第八十一条の十第一項に規定する譲渡損益調整資産（以下この項において「旧譲渡損益調整資産」という。）の譲渡に係る十月旧法人税法第六十一条の十三第一項又は第八十一条の十第一項に規定する譲渡利益額又は譲渡損失額（以下この項において「旧譲渡損益額」という。）に相当する金額につき同日において益金の額又は損金の額に算入されていない金額がある場合には、当該旧譲渡損益調整資産を十月新法人税法第六十一条の十三第一項に規定する譲渡損益調整資産と、当該旧譲渡損益額を同項に規定する譲渡損益調整資産に係る同項に規定する譲渡利益額又は譲渡損失額と、当該法人を当該譲渡利益額又は譲渡損失額につき同項の規定の適用を受けた法人と、当該旧譲渡損益調整資産の譲渡を受けた法人を同条第二項に規定する譲受法人と、当該旧譲渡損益額に相当する金額につき十月旧法人税法第六十一条の十三第二項又は第八十一条の十第二項の規定により益金の額又は損金の額に算入された金額を当該譲渡利益額又は譲渡損失額に相当する金額につき十月新法人税法第六十一条の十三第二項の規定により益金の額又は損金の額に算入された金額と、それぞれみなして、同条第二項から第六項までの規定を適用する。 suppl-4221-6/art-22/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-22/par-2 In the case where, with regard to the amount equivalent to the amount of gain on transfer or amount of loss on transfer prescribed in Article 61-13, paragraph (1) or Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes (hereinafter referred to as the "former transfer gain or loss amount" in this paragraph) pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in Article 61-13, paragraph (1) or Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes (hereinafter referred to as a "former transfer gain or loss adjustment asset" in this paragraph) that a corporation effected before October 1, 2010, there is an amount that has not been included in gross profits or deductible expenses as of that date, the provisions of paragraphs (2) through (6) of Article 61-13 of the Corporation Tax Act as Amended for October apply by deeming the former transfer gain or loss adjustment asset to be a transfer gain or loss adjustment asset prescribed in paragraph (1) of that Article, the former transfer gain or loss amount to be the amount of gain on transfer or amount of loss on transfer prescribed in that paragraph pertaining to the transfer gain or loss adjustment asset prescribed in that paragraph, the corporation to be a corporation to which the provisions of that paragraph have been applied with regard to that amount of gain on transfer or amount of loss on transfer, the corporation that received the transfer of the former transfer gain or loss adjustment asset to be the transferee corporation prescribed in paragraph (2) of that Article, and the amount included in gross profits or deductible expenses pursuant to the provisions of Article 61-13, paragraph (2) or Article 81-10, paragraph (2) of the Corporation Tax Act Before the October Changes with regard to the amount equivalent to the former transfer gain or loss amount to be the amount included in gross profits or deductible expenses pursuant to the provisions of Article 61-13, paragraph (2) of the Corporation Tax Act as Amended for October with regard to the amount equivalent to that amount of gain on transfer or amount of loss on transfer, respectively. machine translation, not official --- ## Cites - suppl-4221-6/art-22/par-1: 次項 → 法人税法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4221-6/art-22/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-22/par-2 - suppl-4221-6/art-22/par-2: この項 → 法人税法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4221-6/art-22/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-22/par-2 ## Cited by 4 provisions cite 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 - 法人税法 附則第二十二条第一項（完全支配関係がある法人の間の取引の損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-22/par-1 - 法人税法 附則第二十二条第二項（完全支配関係がある法人の間の取引の損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-22/par-2 - 法人税法 附則第二十七条第一項（連結法人間取引の損益の調整に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-27/par-1 --- ## 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-20261008T111236-114, 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