# 法人税法 / Corporation Tax Act — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — address `suppl-5021-8/art-23` - 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-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-23 - 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. --- ### 第二十三条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc. caption: machine translation, not official suppl-5021-8/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-23 **第一項** 新法人税法第五十九条第一項から第四項までの規定の適用については、これらの規定に規定する欠損金額には、連結事業年度において生じた旧法人税法第八十一条の十八第一項に規定する個別欠損金額（当該連結事業年度に連結欠損金額（旧法人税法第二条第十九号の二に規定する連結欠損金額をいう。以下この条及び附則第三十五条第二項第二号イにおいて同じ。）が生じた場合には、当該連結欠損金額のうち新法人税法第五十九条第一項から第四項までの内国法人に帰せられる金額を加算した金額）を含むものとする。 suppl-5021-8/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-23/par-1 With regard to the application of the provisions of Article 59, paragraphs (1) through (4) of the New Corporation Tax Act, the net operating loss prescribed in those provisions is to include the individual net operating loss prescribed in Article 81-18, paragraph (1) of the Former Corporation Tax Act incurred in a consolidated business year (in the case where a consolidated deficit (meaning a consolidated deficit prescribed in Article 2, item (xix)-2 of the Former Corporation Tax Act; the same applies hereinafter in this Article and in Article 35, paragraph (2), item (ii), (a) of the Supplementary Provisions) arose in the consolidated business year, the amount obtained by adding the portion of the consolidated deficit attributable to the domestic corporation referred to in Article 59, paragraphs (1) through (4) of the New Corporation Tax Act). machine translation, not official --- ## Cites - suppl-5021-8/art-23/par-1: 附則第三十五条第二項第二号 → 法人税法 附則第三十五条第二項第二号 (Supplementary Provisions, Article 35, paragraph (2), item (ii)), suppl-5021-8/art-35/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-35/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2/item-2 - suppl-5021-8/art-23/par-1: この条 → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-5021-8/art-23 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-23 - suppl-5021-8/art-23/par-1: 新法人税法第五十九条第一項から第四項まで → 法人税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/corporation-tax-act/art-59/par-1 · https://japanlaw.org/l/340AC0000000034/art-59/par-1 - suppl-5021-8/art-23/par-1: 新法人税法第五十九条第一項から第四項まで → 法人税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/corporation-tax-act/art-59/par-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-3 - suppl-5021-8/art-23/par-1: 新法人税法第五十九条第一項から第四項まで → 法人税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/corporation-tax-act/art-59/par-2 · https://japanlaw.org/l/340AC0000000034/art-59/par-2 - suppl-5021-8/art-23/par-1: 新法人税法第五十九条第一項から第四項まで → 法人税法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/en/corporation-tax-act/art-59/par-4 · https://japanlaw.org/l/340AC0000000034/art-59/par-4 ## Cited by 2 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 附則第二十三条第一項（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-23/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-20261008T111236-138, 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