# 法人税法 / Corporation Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（連結事業年度における貸倒引当金に関する経過措置） — address `suppl-4231-114/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19 - 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. --- ### 第十九条（連結事業年度における貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves in Consolidated Business Years caption: machine translation, not official suppl-4231-114/art-19 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19 **第一項** 連結法人の平成二十四年四月一日から平成二十七年三月三十一日までの間に開始する各連結事業年度の連結所得の金額の計算については、新法人税法第八十一条の三第一項中「（各事業年度の所得の金額の計算）の規定」とあるのは、「（各事業年度の所得の金額の計算）及び経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第十三条第一項（貸倒引当金に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第五十二条（貸倒引当金）の規定」とする。 suppl-4231-114/art-19/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19/par-1 With regard to the calculation of the amount of consolidated income for each consolidated business year of a consolidated corporation beginning during the period from April 1, 2012 to March 31, 2015, the phrase "(Calculation of the Amount of Income for Each Business Year)" in Article 81-3, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 52 (Bad Debt Reserves) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 13, paragraph (1) (Transitional Measures Concerning Bad Debt Reserves) of the Supplementary Provisions of that Act". machine translation, not official **第二項** 連結法人の連結事業年度の期間を新法人税法第二十二条第一項の事業年度として附則第十三条第四項又は第五項の規定により当該事業年度の所得の金額を計算するものとした場合に益金の額となる金額は、新法人税法第八十一条の三第一項に規定する個別益金額に含まれるものとする。 suppl-4231-114/art-19/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19/par-2 The amount that would be the amount of gross profit if the period of a consolidated business year of a consolidated corporation were regarded as the business year set forth in Article 22, paragraph (1) of the New Corporation Tax Act and the amount of income for that business year were calculated pursuant to the provisions of Article 13, paragraph (4) or (5) of the Supplementary Provisions is to be included in the individual amount of gross profit prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act. machine translation, not official **第三項** 第一項の場合において、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十八条の四十三の三第九項及び第六十八条の六十一第十三項の規定の適用については、これらの規定中「法人税法」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号。以下この項において「改正法」という。）附則第十九条第一項の規定により読み替えられた法人税法」と、「同法」とあるのは「改正法附則第十三条第一項の規定によりなおその効力を有するものとされる改正法第二条の規定による改正前の法人税法」とする。 suppl-4231-114/art-19/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-19/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19/par-3 In the case referred to in paragraph (1), with regard to the application of the provisions of Article 68-43-3, paragraph (9) and Article 68-61, paragraph (13) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), the phrase "Corporation Tax Act" in these provisions is deemed to be replaced with "Corporation Tax Act with the terms replaced pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011; hereinafter referred to as the 'Amending Act' in this paragraph)", and the phrase "that Act" with "Corporation Tax Act prior to the amendment by Article 2 of the Amending Act, which remains in force pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions of the Amending Act". machine translation, not official --- ## Cites - suppl-4231-114/art-19/par-1: 済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第十三条第一項 → 法人税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4231-114/art-13/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-1 - suppl-4231-114/art-19/par-2: 第五項 → 法人税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4231-114/art-13/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-13/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-5 - suppl-4231-114/art-19/par-2: 附則第十三条第四項 → 法人税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4231-114/art-13/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-13/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-4 - suppl-4231-114/art-19/par-3: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4231-114/art-19/par-3: 第一項 → 法人税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4231-114/art-19/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19/par-1 - suppl-4231-114/art-19/par-3: 改正法附則第十三条第一項 → 法人税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4231-114/art-13/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13/par-1 ## Cited by 2 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イ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-3/sub-1 - 法人税法 附則第十九条第三項（連結事業年度における貸倒引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-19/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19/par-3 --- ## 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-20261008T111236-118, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-119, 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