# 法人税法 / Corporation Tax Act — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — address `suppl-4291-4/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-16 - 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. --- ### 第十六条（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — Transitional Measures Concerning Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc. caption: machine translation, not official suppl-4291-4/art-16 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-16 **第一項** 新法人税法第五十七条の二第一項の規定は、法人が施行日以後に他の者との間に当該他の者による同項に規定する特定支配関係を有することとなる場合における同項に規定する適用事業年度前の各事業年度において生じた同項に規定する欠損金額について適用し、法人が施行日前に他の者との間に当該他の者による旧法人税法第五十七条の二第一項に規定する特定支配関係を有することとなった場合における同項に規定する適用事業年度前の各事業年度において生じた同項に規定する欠損金額については、なお従前の例による。 suppl-4291-4/art-16/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-16/par-1 The provisions of Article 57-2, paragraph (1) of the New Corporation Tax Act apply to a net operating loss prescribed in that paragraph that arose in each business year prior to the applicable business year prescribed in that paragraph in the case where a corporation comes, on or after the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, and with regard to a net operating loss prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act that arose in each business year prior to the applicable business year prescribed in that paragraph in the case where a corporation came, before the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4291-4/art-16/par-1: 新法人税法第五十七条の二第一項 → 法人税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-57-2/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-20261008T111236-128, 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