# 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)（合併及び分割による資産等の時価による譲渡に関する経過措置） — address `suppl-4301-7/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-4301-7/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/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（合併及び分割による資産等の時価による譲渡に関する経過措置） — Transitional Measures Concerning Transfer of Assets at Fair Value as a Result of Merger and Company Split caption: machine translation, not official suppl-4301-7/art-27 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-27 **第一項** 新法人税法第六十二条第一項の規定は、施行日以後に行われる合併及び分割について適用し、施行日前に行われた合併及び分割については、なお従前の例による。 suppl-4301-7/art-27/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-27/par-1 The provisions of Article 62, paragraph (1) of the New Corporation Tax Act apply to mergers and company splits carried out on or after the Effective Date, and with regard to mergers and company splits carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4301-7/art-27/par-1: 新法人税法第六十二条第一項 → 法人税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/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-20261008T111236-131, 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