# 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)（連結納税の承認の取消し等に関する経過措置） — address `suppl-5021-8/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-5021-8/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/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（連結納税の承認の取消し等に関する経過措置） — Transitional Measures Concerning Rescission, etc. of Approval of Consolidated Tax Payment caption: machine translation, not official suppl-5021-8/art-16 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16 **第一項** 令和四年四月一日前に開始した連結親法人事業年度が終了していない連結法人につき旧法人税法第四条の五第一項各号に掲げる事実がある場合における当該連結法人に対する旧法人税法第四条の二の承認の取消しについては、なお従前の例による。 suppl-5021-8/art-16/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-1 With regard to the rescission of the approval referred to in Article 4-2 of the Former Corporation Tax Act for a consolidated corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended, in the case where any of the facts set forth in the items of Article 4-5, paragraph (1) of the Former Corporation Tax Act exists with regard to that consolidated corporation, the provisions then in force continue to govern. machine translation, not official **第二項** 次に掲げる事実が生じた場合における旧法人税法第四条の二の承認の取消しについては、なお従前の例による。 suppl-5021-8/art-16/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2 With regard to the rescission of the approval referred to in Article 4-2 of the Former Corporation Tax Act in the case where any of the following facts has occurred, the provisions then in force continue to govern: machine translation, not official **一** 令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人（旧法人税法第二条第十二号の六の七に規定する連結親法人をいう。以下附則第三十七条までにおいて同じ。）と内国法人（普通法人又は協同組合等に限る。）との間に当該内国法人による完全支配関係（旧法人税法第四条の二に規定する政令で定める関係に限る。第七号において同じ。）が生じたこと。 suppl-5021-8/art-16/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-1 the arising, between a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) whose consolidated parent corporation business year that began before April 1, 2022 has not ended and a domestic corporation (limited to an ordinary corporation or a cooperative, etc.), of a full controlling interest held by that domestic corporation (limited to the relationship specified by Cabinet Order prescribed in Article 4-2 of the Former Corporation Tax Act; the same applies in item (vii)); machine translation, not official **二** 令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人に連結子法人がなくなったことにより、連結法人が当該連結親法人のみとなったこと。 suppl-5021-8/art-16/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-2 a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having come to have no consolidated subsidiary corporations, as a result of which the consolidated corporations have come to consist of that consolidated parent corporation alone; machine translation, not official **三** 令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人の解散 suppl-5021-8/art-16/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-3 the dissolution of a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended; machine translation, not official **四** 令和四年四月一日前に開始した連結親法人事業年度が終了していない連結子法人の解散（合併又は破産手続開始の決定による解散に限る。）又は残余財産の確定 suppl-5021-8/art-16/par-2/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-4 the dissolution (limited to dissolution due to a merger or an order commencing bankruptcy proceedings) or the determination of residual assets of a consolidated subsidiary corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended; machine translation, not official **五** 令和四年四月一日前に開始した連結親法人事業年度が終了していない連結子法人が連結親法人との間に当該連結親法人による連結完全支配関係（旧法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。以下附則第三十五条までにおいて同じ。）を有しなくなったこと（第一号、前二号、次号又は第七号に掲げる事実に基因するものを除く。）。 suppl-5021-8/art-16/par-2/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-5 a consolidated subsidiary corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having ceased to have a consolidated full controlling interest held by the consolidated parent corporation (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) with that consolidated parent corporation (excluding a case attributable to the facts set forth in item (i), the preceding two items, the following item or item (vii)); machine translation, not official **六** 令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人が公益法人等に該当することとなったこと。 suppl-5021-8/art-16/par-2/item-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-6 a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having come to fall under a public interest corporation, etc.; machine translation, not official **七** 令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人と内国法人（公益法人等に限る。）との間に当該内国法人による完全支配関係がある場合において、当該内国法人が普通法人又は協同組合等に該当することとなったこと。 suppl-5021-8/art-16/par-2/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-7 in the case where there is, between a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended and a domestic corporation (limited to a public interest corporation, etc.), a full controlling interest held by that domestic corporation, that domestic corporation having come to fall under an ordinary corporation or a cooperative, etc. machine translation, not official **第三項** 令和四年四月一日前に開始した連結親法人事業年度が終了していない連結法人に対する旧法人税法第四条の五第三項の承認については、なお従前の例による。 suppl-5021-8/art-16/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-3 With regard to the approval referred to in Article 4-5, paragraph (3) of the Former Corporation Tax Act for a consolidated corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5021-8/art-16/par-2/item-1: 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 - suppl-5021-8/art-16/par-2/item-1: 第七号 → 法人税法 附則第十六条第二項第七号 (Supplementary Provisions, Article 16, paragraph (2), item (vii)), suppl-5021-8/art-16/par-2/item-7 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-7 - suppl-5021-8/art-16/par-2/item-5: 前二号 → 法人税法 附則第十六条第二項第四号 (Supplementary Provisions, Article 16, paragraph (2), item (iv)), suppl-5021-8/art-16/par-2/item-4 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-4 - suppl-5021-8/art-16/par-2/item-5: 次号 → 法人税法 附則第十六条第二項第六号 (Supplementary Provisions, Article 16, paragraph (2), item (vi)), suppl-5021-8/art-16/par-2/item-6 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-6 - suppl-5021-8/art-16/par-2/item-5: 前二号 → 法人税法 附則第十六条第二項第三号 (Supplementary Provisions, Article 16, paragraph (2), item (iii)), suppl-5021-8/art-16/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-3 - suppl-5021-8/art-16/par-2/item-5: 第一号 → 法人税法 附則第十六条第二項第一号 (Supplementary Provisions, Article 16, paragraph (2), item (i)), suppl-5021-8/art-16/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-1 - suppl-5021-8/art-16/par-2/item-5: 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-16/par-2/item-5: 第七号 → 法人税法 附則第十六条第二項第七号 (Supplementary Provisions, Article 16, paragraph (2), item (vii)), suppl-5021-8/art-16/par-2/item-7 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-7 ## Cited by 9 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 附則第十六条第二項第一号（連結納税の承認の取消し等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-1 - 法人税法 附則第十六条第二項第五号（連結納税の承認の取消し等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2/item-5 - 法人税法 附則第二十条第一項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-1 - 法人税法 附則第二十条第四項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-20/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-4 - 法人税法 附則第二十九条第一項（通算承認に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - 法人税法 附則第二十九条第四項（通算承認に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-29/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-4 - 法人税法 附則第二十九条第五項（通算承認に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-29/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-5 - 法人税法 附則第三十六条第一項（青色申告に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-36/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-36/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