# 法人税法 / Corporation Tax Act — 第二十九条 (Supplementary Provisions, Article 29) - 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: 第二十九条 (Supplementary Provisions, Article 29)（連結事業年度における外国税額の控除に関する経過措置） — address `suppl-4261-10/art-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-29 - 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. --- ### 第二十九条（連結事業年度における外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years caption: machine translation, not official suppl-4261-10/art-29 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-29 **第一項** 新法人税法第八十一条の十五（同条第二項に規定する地方法人税控除限度個別帰属額に係る部分を除く。）の規定は、連結法人の新法人税法第十五条の二第一項に規定する連結親法人事業年度が平成二十八年四月一日以後に開始する連結事業年度の連結所得に対する法人税について適用し、連結法人の旧法人税法第十五条の二第一項に規定する連結親法人事業年度が同日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。 suppl-4261-10/art-29/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-29/par-1 The provisions of Article 81-15 of the New Corporation Tax Act (excluding the part pertaining to the individually attributed amount of the local corporation tax credit limit prescribed in paragraph (2) of that Article) apply to corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act begins on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act began before that date. machine translation, not official ## 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六号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6/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-20261008T111236-122, 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