# 法人税法 / Corporation Tax Act — 第十七条 (Supplementary Provisions, Article 17)

- 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: 第十七条 (Supplementary Provisions, Article 17)（みなし事業年度に関する経過措置） — address `suppl-5021-8/art-17`
- 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-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17
- 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.

---

### 第十七条（みなし事業年度に関する経過措置） — Transitional Measures Concerning Deemed Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-17 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17</sup>

**第一項**  新法人税法第十四条第一項（第一号、第二号、第五号及び第六号に係る部分に限る。）の規定は、これらの号に定める日が令和四年四月一日以後に開始する事業年度の期間（連結子法人にあっては、同日前に開始した連結親法人事業年度の期間を除く。）内の日である場合における同項の法人の事業年度について適用する。
<sup>suppl-5021-8/art-17/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-1</sup>
The provisions of Article 14, paragraph (1) of the New Corporation Tax Act (limited to the portion pertaining to items (i), (ii), (v) and (vi)) apply to the business years of the corporations referred to in that paragraph in the case where the day specified in those items is a day within the period of a business year that begins on or after April 1, 2022 (for a consolidated subsidiary corporation, excluding the period of a consolidated parent corporation business year that began before that date).
<sup>machine translation, not official</sup>

**第二項**  次の各号に掲げる事実の区分に応じ当該各号に定める日が令和四年四月一日前に開始した事業年度の期間（連結子法人にあっては、同日前に開始した連結親法人事業年度の期間を含む。）内の日である場合における旧法人税法第十四条第一項の法人の事業年度については、なお従前の例による。
<sup>suppl-5021-8/art-17/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2</sup>
With regard to the business years of the corporations referred to in Article 14, paragraph (1) of the Former Corporation Tax Act in the case where the day specified in the following items according to the category of facts set forth in the respective items is a day within the period of a business year that began before April 1, 2022 (for a consolidated subsidiary corporation, including the period of a consolidated parent corporation business year that began before that date), the provisions then in force continue to govern:
<sup>machine translation, not official</sup>

  **一**  旧法人税法第十四条第一項第一号の解散　その解散の日
  <sup>suppl-5021-8/art-17/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-1</sup>
  dissolution referred to in Article 14, paragraph (1), item (i) of the Former Corporation Tax Act: the date of that dissolution;
  <sup>machine translation, not official</sup>

  **二**  旧法人税法第十四条第一項第二号の合併　その合併の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-2</sup>
  a merger referred to in Article 14, paragraph (1), item (ii) of the Former Corporation Tax Act: the day preceding the date of that merger;
  <sup>machine translation, not official</sup>

  **三**  旧法人税法第十四条第一項第三号の最初連結親法人事業年度の開始　その開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-3</sup>
  the commencement of the first consolidated parent corporation business year set forth in Article 14, paragraph (1), item (iii) of the Former Corporation Tax Act: the day before the day of that commencement;
  <sup>machine translation, not official</sup>

  **四**  旧法人税法第十四条第一項第四号の連結子法人の事業年度開始の日及び終了の日がそれぞれ当該開始の日の属する連結親法人事業年度開始の日及び終了の日でないこと　当該開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-4</sup>
  the first day and the last day of a business year of a consolidated subsidiary corporation set forth in Article 14, paragraph (1), item (iv) of the Former Corporation Tax Act not being, respectively, the first day and the last day of the consolidated parent corporation business year that includes that first day: the day before that first day;
  <sup>machine translation, not official</sup>

  **五**  旧法人税法第十四条第一項第五号の申請書の提出　同号の連結申請特例年度開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-5</sup>
  the filing of the application form set forth in Article 14, paragraph (1), item (v) of the Former Corporation Tax Act: the day before the first day of the special business year for consolidated application set forth in that item;
  <sup>machine translation, not official</sup>

  **六**  旧法人税法第十四条第一項第六号の完全支配関係を有することとなったこと　同号の連結親法人事業年度開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-6</sup>
  coming to have the full controlling interest set forth in Article 14, paragraph (1), item (vi) of the Former Corporation Tax Act: the day before the first day of the consolidated parent corporation business year set forth in that item;
  <sup>machine translation, not official</sup>

  **七**  旧法人税法第十四条第一項第七号の完全支配関係を有することとなったこと　同号の連結申請特例年度開始の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-7</sup>
  coming to have the full controlling interest set forth in Article 14, paragraph (1), item (vii) of the Former Corporation Tax Act: the day before the first day of the special business year for consolidated application set forth in that item;
  <sup>machine translation, not official</sup>

  **八**  旧法人税法第十四条第一項第八号の連結完全支配関係を有しなくなったこと　同号の離脱日の前日
  <sup>suppl-5021-8/art-17/par-2/item-8 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-8 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-8</sup>
  ceasing to have the consolidated full controlling interest set forth in Article 14, paragraph (1), item (viii) of the Former Corporation Tax Act: the day before the date of withdrawal set forth in that item;
  <sup>machine translation, not official</sup>

  **九**  旧法人税法第十四条第一項第九号の破産手続開始の決定　その破産手続開始の決定の日
  <sup>suppl-5021-8/art-17/par-2/item-9 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-9 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-9</sup>
  the order commencing bankruptcy proceedings set forth in Article 14, paragraph (1), item (ix) of the Former Corporation Tax Act: the day of that order commencing bankruptcy proceedings;
  <sup>machine translation, not official</sup>

  **十**  旧法人税法第十四条第一項第十号の合併又は残余財産の確定　その合併の日の前日又は残余財産の確定の日
  <sup>suppl-5021-8/art-17/par-2/item-10 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-10</sup>
  the merger or the determination of residual assets set forth in Article 14, paragraph (1), item (x) of the Former Corporation Tax Act: the day before the day of the merger or the day of the determination of residual assets;
  <sup>machine translation, not official</sup>

  **十一**  旧法人税法第十四条第一項第十一号の完全支配関係を有することとなったこと　同号の支配日の前日
  <sup>suppl-5021-8/art-17/par-2/item-11 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-11 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-11</sup>
  coming to have the full controlling interest set forth in Article 14, paragraph (1), item (xi) of the Former Corporation Tax Act: the day before the date of control set forth in that item;
  <sup>machine translation, not official</sup>

  **十二**  旧法人税法第十四条第一項第十二号の解散　その解散の日
  <sup>suppl-5021-8/art-17/par-2/item-12 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-12 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-12</sup>
  the dissolution set forth in Article 14, paragraph (1), item (xii) of the Former Corporation Tax Act: the day of the dissolution;
  <sup>machine translation, not official</sup>

  **十三**  旧法人税法第十四条第一項第十三号の合併　その合併の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-13 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-13 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-13</sup>
  the merger set forth in Article 14, paragraph (1), item (xiii) of the Former Corporation Tax Act: the day before the day of the merger;
  <sup>machine translation, not official</sup>

  **十四**  旧法人税法第十四条第一項第十四号の連結子法人がなくなったこと　同号の離脱日の前日
  <sup>suppl-5021-8/art-17/par-2/item-14 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-14 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-14</sup>
  ceasing to have any consolidated subsidiary corporation as set forth in Article 14, paragraph (1), item (xiv) of the Former Corporation Tax Act: the day before the date of withdrawal set forth in that item;
  <sup>machine translation, not official</sup>

  **十五**  旧法人税法第十四条第一項第十五号の公益法人等に該当することとなったこと　その該当することとなった日の前日
  <sup>suppl-5021-8/art-17/par-2/item-15 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-15 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-15</sup>
  coming to fall under the category of a public interest corporation, etc. as set forth in Article 14, paragraph (1), item (xv) of the Former Corporation Tax Act: the day before the day on which it came to fall under that category;
  <sup>machine translation, not official</sup>

  **十六**  旧法人税法第十四条第一項第十六号の普通法人又は協同組合等に該当することとなったこと　その該当することとなった日の前日
  <sup>suppl-5021-8/art-17/par-2/item-16 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-16 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-16</sup>
  coming to fall under the category of an ordinary corporation or a cooperative, etc. as set forth in Article 14, paragraph (1), item (xvi) of the Former Corporation Tax Act: the day before the day on which it came to fall under that category;
  <sup>machine translation, not official</sup>

  **十七**  旧法人税法第十四条第一項第十七号の承認を取り消されたこと　同号の取消日の前日
  <sup>suppl-5021-8/art-17/par-2/item-17 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-17 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-17</sup>
  having the approval revoked as set forth in Article 14, paragraph (1), item (xvii) of the Former Corporation Tax Act: the day before the date of revocation set forth in that item;
  <sup>machine translation, not official</sup>

  **十八**  旧法人税法第十四条第一項第十八号の承認を受けたこと　その承認を受けた日の属する連結親法人事業年度終了の日
  <sup>suppl-5021-8/art-17/par-2/item-18 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-18 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-18</sup>
  receiving the approval set forth in Article 14, paragraph (1), item (xviii) of the Former Corporation Tax Act: the last day of the consolidated parent corporation business year that includes the day on which the approval was received;
  <sup>machine translation, not official</sup>

  **十九**  旧法人税法第十四条第一項第二十一号の残余財産の確定　その残余財産の確定の日
  <sup>suppl-5021-8/art-17/par-2/item-19 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-19 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-19</sup>
  the determination of residual assets set forth in Article 14, paragraph (1), item (xxi) of the Former Corporation Tax Act: the day of the determination of residual assets;
  <sup>machine translation, not official</sup>

  **二十**  旧法人税法第十四条第一項第二十二号の継続　その継続の日の前日
  <sup>suppl-5021-8/art-17/par-2/item-20 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-2/item-20 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-2/item-20</sup>
  the continuation set forth in Article 14, paragraph (1), item (xxii) of the Former Corporation Tax Act: the day before the day of the continuation.
  <sup>machine translation, not official</sup>

**第三項**  新法人税法第十四条第二項の規定は、令和四年四月一日以後に新法人税法第六十四条の九第一項の規定による承認が効力を失う新法人税法第十四条第二項の内国法人の事業年度について適用する。
<sup>suppl-5021-8/art-17/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-3</sup>
The provisions of Article 14, paragraph (2) of the New Corporation Tax Act apply to a business year of a domestic corporation set forth in Article 14, paragraph (2) of the New Corporation Tax Act whose approval under Article 64-9, paragraph (1) of the New Corporation Tax Act ceases to be effective on or after April 1, 2022.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第十四条第三項の規定は、通算親法人の令和四年四月一日以後に開始する事業年度開始の時又は終了の時に当該通算親法人との間に通算完全支配関係がある通算子法人の事業年度について適用する。
<sup>suppl-5021-8/art-17/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-4</sup>
The provisions of Article 14, paragraph (3) of the New Corporation Tax Act apply to a business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with a group tax sharing parent corporation at the start or at the end of a business year of the group tax sharing parent corporation that begins on or after April 1, 2022.
<sup>machine translation, not official</sup>

**第五項**  新法人税法第十四条第四項から第六項まで及び第八項の規定は、同条第四項各号又は第五項各号に定める日が通算親法人又は同項第一号に規定する親法人の令和四年四月一日以後に開始する事業年度の期間内の日である場合における同条第四項の内国法人又は同条第五項各号に掲げる内国法人の事業年度について適用する。
<sup>suppl-5021-8/art-17/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-5</sup>
The provisions of Article 14, paragraphs (4) through (6) and paragraph (8) of the New Corporation Tax Act apply to a business year of a domestic corporation set forth in paragraph (4) of that Article or of a domestic corporation listed in any of the items of paragraph (5) of that Article, in the case where the day specified in any of the items of paragraph (4) or any of the items of paragraph (5) of that Article is a day within the period of a business year of the group tax sharing parent corporation or of the parent corporation prescribed in item (i) of that paragraph that begins on or after April 1, 2022.
<sup>machine translation, not official</sup>

**第六項**  新法人税法第十四条第七項の規定は、令和四年四月一日以後に開始する同項に規定する期間について適用する。
<sup>suppl-5021-8/art-17/par-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-17/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-17/par-6</sup>
The provisions of Article 14, paragraph (7) of the New Corporation Tax Act apply to a period prescribed in that paragraph that begins on or after April 1, 2022.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5021-8/art-17/par-1: 第六号 → 法人税法 第十四条第一項第六号 (Article 14, paragraph (1), item (vi)), art-14/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-14/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-14/par-1/item-6
- suppl-5021-8/art-17/par-1: 第二号 → 法人税法 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-14/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-14/par-1/item-2
- suppl-5021-8/art-17/par-1: 新法人税法第十四条第一項 → 法人税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/corporation-tax-act/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/art-14/par-1
- suppl-5021-8/art-17/par-1: 第一号 → 法人税法 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-14/par-1/item-1
- suppl-5021-8/art-17/par-1: 第五号 → 法人税法 第十四条第一項第五号 (Article 14, paragraph (1), item (v)), art-14/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-14/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-14/par-1/item-5
- suppl-5021-8/art-17/par-3: 新法人税法第十四条第二項 → 法人税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/corporation-tax-act/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/art-14/par-2
- suppl-5021-8/art-17/par-3: 新法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- suppl-5021-8/art-17/par-4: 新法人税法第十四条第三項 → 法人税法 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/corporation-tax-act/art-14/par-3 · https://japanlaw.org/l/340AC0000000034/art-14/par-3
- suppl-5021-8/art-17/par-5: 新法人税法第十四条第四項から第六項まで → 法人税法 第十四条第六項 (Article 14, paragraph (6)), art-14/par-6 — https://japanlaw.org/en/corporation-tax-act/art-14/par-6 · https://japanlaw.org/l/340AC0000000034/art-14/par-6
- suppl-5021-8/art-17/par-5: 新法人税法第十四条第四項から第六項まで → 法人税法 第十四条第四項 (Article 14, paragraph (4)), art-14/par-4 — https://japanlaw.org/en/corporation-tax-act/art-14/par-4 · https://japanlaw.org/l/340AC0000000034/art-14/par-4
- suppl-5021-8/art-17/par-5: 新法人税法第十四条第四項から第六項まで → 法人税法 第十四条第五項 (Article 14, paragraph (5)), art-14/par-5 — https://japanlaw.org/en/corporation-tax-act/art-14/par-5 · https://japanlaw.org/l/340AC0000000034/art-14/par-5
- suppl-5021-8/art-17/par-5: 第八項 → 法人税法 第十四条第八項 (Article 14, paragraph (8)), art-14/par-8 — https://japanlaw.org/en/corporation-tax-act/art-14/par-8 · https://japanlaw.org/l/340AC0000000034/art-14/par-8
- suppl-5021-8/art-17/par-5: 同項第一号 → 法人税法 第十四条第五項第一号 (Article 14, paragraph (5), item (i)), art-14/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-14/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-14/par-5/item-1
- suppl-5021-8/art-17/par-6: 新法人税法第十四条第七項 → 法人税法 第十四条第七項 (Article 14, paragraph (7)), art-14/par-7 — https://japanlaw.org/en/corporation-tax-act/art-14/par-7 · https://japanlaw.org/l/340AC0000000034/art-14/par-7

## 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

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## 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
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-136, 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