# 法人税法 / Corporation Tax Act — 第三十条 (Supplementary Provisions, Article 30) - 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: 第三十条 (Supplementary Provisions, Article 30)（連結欠損金の繰越しに関する経過措置） — address `suppl-4271-9/art-30` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-30 - 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. --- ### 第三十条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses caption: machine translation, not official suppl-4271-9/art-30 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-30 **第一項** 新法人税法第八十一条の九（第一項ただし書及び第八項から第十一項までを除く。）の規定は、連結法人の平成三十年四月一日以後に開始する連結事業年度において生ずる連結欠損金額について適用し、連結法人の同日前に開始した連結事業年度において生じた連結欠損金額については、なお従前の例による。 suppl-4271-9/art-30/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-30/par-1 The provisions of Article 81-9 of the New Corporation Tax Act (excluding the proviso to paragraph (1) and paragraphs (8) through (11)) apply to a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation beginning on or after April 1, 2018, and with regard to a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 連結親法人の施行日から平成三十年三月三十一日までの間に開始する連結事業年度の連結所得に係る新法人税法第八十一条の九第一項ただし書及び第八項の規定の適用については、同条第一項第一号ロ及び第八項中「百分の五十」とあるのは、当該連結親法人の施行日から平成二十八年三月三十一日までの間に開始する連結事業年度については「百分の六十五」と、当該連結親法人の同年四月一日から平成二十九年三月三十一日までの間に開始する連結事業年度については「百分の六十」と、当該連結親法人の同年四月一日から平成三十年三月三十一日までの間に開始する連結事業年度については「百分の五十五」とする。 suppl-4271-9/art-30/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-30/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-30/par-2 With regard to the application of the provisions of the proviso to Article 81-9, paragraph (1) and paragraph (8) of that Article of the New Corporation Tax Act concerning consolidated income for a consolidated business year of a consolidated parent corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "50 percent" in paragraph (1), item (i), (b) and paragraph (8) of that Article is deemed to be replaced with "65 percent" for a consolidated business year of the consolidated parent corporation beginning during the period from the Effective Date to March 31, 2016, with "60 percent" for a consolidated business year of the consolidated parent corporation beginning during the period from April 1, 2016 to March 31, 2017, and with "55 percent" for a consolidated business year of the consolidated parent corporation beginning during the period from April 1, 2017 to March 31, 2018. 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八号の二イ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-8-2/sub-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-20261008T111236-125, 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