# 法人税法 / Corporation Tax Act — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（連結法人間取引の損益の調整に関する経過措置） — address `suppl-4221-6/art-27` - 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-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-27 - 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. --- ### 第二十七条（連結法人間取引の損益の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Gains and Loss on Transactions among Consolidated Corporations caption: machine translation, not official suppl-4221-6/art-27 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-27 **第一項** 連結法人が平成二十二年九月三十日以前に行った十月旧法人税法第八十一条の十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、附則第二十二条第二項に規定する場合を除き、なお従前の例による。 suppl-4221-6/art-27/par-1 · 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 With regard to the amount of gain on transfer or amount of loss on transfer prescribed in Article 81-10, 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 consolidated corporation effected on or before September 30, 2010, the provisions then in force continue to govern, except in the case prescribed in Article 22, paragraph (2) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4221-6/art-27/par-1: 附則第二十二条第二項 → 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 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-20261008T111236-115, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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