# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（連結納税制度の改正に伴う経過措置の原則） — address `suppl-5021-8/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14 - 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. --- ### 第十四条（連結納税制度の改正に伴う経過措置の原則） — Principles for Transitional Measures Accompanying the Revision of the Consolidated Tax Payment System caption: machine translation, not official suppl-5021-8/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14 **第一項** 別段の定めがあるものを除き、第三条の規定（附則第一条第五号ロに掲げる改正規定に限る。以下この項において同じ。）による改正後の法人税法（以下「新法人税法」という。）、第四条の規定（同号ハに掲げる改正規定に限る。次項において同じ。）による改正後の地方法人税法（以下「新地方法人税法」という。）、第十三条の規定（同号ヘに掲げる改正規定に限る。次項において同じ。）による改正後の国税通則法、第十四条の規定（同号トに掲げる改正規定に限る。次項において同じ。）による改正後の国税徴収法、第十六条の規定による改正後の租税特別措置法（以下「四年新措置法」という。）、第二十一条の規定による改正後の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、第二十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年新震災特例法」という。）及び第三十条の規定（同号ネに掲げる改正規定に限る。次項において同じ。）による改正後の所得税法等の一部を改正する法律の規定は、法人（人格のない社団等を含む。次項及び附則第二十二条において同じ。）の令和四年四月一日以後に開始する事業年度（第三条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の七に規定する連結子法人（以下附則第三十二条までにおいて「連結子法人」という。）の連結親法人事業年度（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をいう。以下附則第三十二条までにおいて同じ。）が同日前に開始した事業年度（以下この条において「旧事業年度」という。）を除く。）の所得に対する法人税及び同日以後に開始する課税事業年度（旧事業年度を除く。）の基準法人税額に対する地方法人税について適用する。 suppl-5021-8/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-1 Unless otherwise provided for, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (limited to the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as "the New Corporation Tax Act"), the Local Corporation Tax Act as amended by the provisions of Article 4 (limited to the amending provisions set forth in (c) of that item; the same applies in the following paragraph) (hereinafter referred to as "the New Local Corporation Tax Law"), the Act on General Rules for National Taxes as amended by the provisions of Article 13 (limited to the amending provisions set forth in (f) of that item; the same applies in the following paragraph), the National Tax Collection Act as amended by the provisions of Article 14 (limited to the amending provisions set forth in (g) of that item; the same applies in the following paragraph), the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended for 2022"), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law as Amended for 2022") and the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 30 (limited to the amending provisions set forth in (t) of that item; the same applies in the following paragraph) apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality; the same applies in the following paragraph and Article 22 of the Supplementary Provisions) that begin on or after April 1, 2022 (excluding business years of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" through Article 32 of the Supplementary Provisions) whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 32 of the Supplementary Provisions) began before that date (hereinafter referred to as a "former business year" in this Article)) and to local corporation tax on the base corporation tax amount for taxable business years that begin on or after that date (excluding former business years). machine translation, not official **第二項** 別段の定めがあるものを除き、法人の令和四年四月一日前に開始した事業年度（旧事業年度を含む。）の所得に対する法人税及び連結法人（旧法人税法第二条第十二号の七の二に規定する連結法人をいう。以下附則第三十五条までにおいて同じ。）の連結親法人事業年度が同日前に開始した連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下附則第三十七条までにおいて同じ。）の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。以下附則第三十五条までにおいて同じ。）に対する法人税並びに法人の同日前に開始した課税事業年度（旧事業年度を含む。）の基準法人税額に対する地方法人税については、旧法人税法、第四条の規定による改正前の地方法人税法（以下「旧地方法人税法」という。）、第十三条の規定による改正前の国税通則法、第十四条の規定による改正前の国税徴収法、第十六条の規定による改正前の租税特別措置法（以下「四年旧措置法」という。）、第十七条の規定（附則第一条第五号ヌに掲げる改正規定に限る。）による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律、第十八条の規定（同号ルに掲げる改正規定に限る。）による改正前の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律、第二十一条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、第二十三条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年旧震災特例法」という。）及び第三十条の規定による改正前の所得税法等の一部を改正する法律の規定は、なおその効力を有する。 suppl-5021-8/art-14/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-2 Unless otherwise provided for, with regard to corporation tax on income for business years of corporations that began before April 1, 2022 (including former business years), corporation tax on consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) for consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) of consolidated corporations (meaning consolidated corporations prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) whose consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years of corporations that began before that date (including former business years), the provisions of the Former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of Article 4 (hereinafter referred to as "the Former Local Corporation Tax Law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of Article 17 (limited to the amending provisions set forth in Article 1, item (v), (j) of the Supplementary Provisions), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. prior to the amendment by the provisions of Article 18 (limited to the amending provisions set forth in (k) of that item), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law Before the 2022 Changes") and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of Article 30 remain in force. machine translation, not official --- ## Cites - suppl-5021-8/art-14/par-1: この条 → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5021-8/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14 - suppl-5021-8/art-14/par-1: 附則第二十二条 → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5021-8/art-22 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22 - suppl-5021-8/art-14/par-1: 附則第一条第五号 → 法人税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5021-8/art-1/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5 - suppl-5021-8/art-14/par-1: 附則第三十二条 → 法人税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5021-8/art-32 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-32 - suppl-5021-8/art-14/par-1: この項 → 法人税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-5021-8/art-14/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-1 - suppl-5021-8/art-14/par-1: 次項 → 法人税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-5021-8/art-14/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-2 - suppl-5021-8/art-14/par-2: 附則第一条第五号 → 法人税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5021-8/art-1/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5 - suppl-5021-8/art-14/par-2: 附則第三十五条 → 法人税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-5021-8/art-35 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35 - suppl-5021-8/art-14/par-2: 附則第三十七条 → 法人税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-5021-8/art-37 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-37 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-37 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5/sub-2 - 法人税法 附則第十四条第一項（連結納税制度の改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-1 - 法人税法 附則第十五条第二項（連結納税の承認の申請に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-15/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-15/par-2 - 法人税法 附則第三十七条第一項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-37/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-37/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-20261008T111236-135, 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