# 法人税法 / Corporation Tax Act — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（特定株主等によって支配された欠損等法人の資産の譲渡等損失額に関する経過措置） — address `suppl-5021-8/art-24` - 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-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-24 - 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. --- ### 第二十四条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額に関する経過措置） — Transitional Measures Concerning the Amount of Loss on Transfer, etc. of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders, etc. caption: machine translation, not official suppl-5021-8/art-24 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-24 **第一項** 附則第二十一条第二項の規定により同項に規定する欠損等法人とみなされた同項に規定する欠損等連結法人のうち旧法人税法第五十七条の二第一項に規定する特定支配日の属する事業年度又は連結事業年度開始の日において旧法人税法第六十条の三第一項に規定する評価損資産その他政令で定める資産を有していたものは、新法人税法第六十条の三第一項に規定する欠損等法人とみなして、同条の規定を適用する。この場合において、旧法人税法第八十一条の十第一項に規定する適用連結事業年度は新法人税法第六十条の三第一項に規定する適用事業年度と、旧法人税法第八十一条の十第一項に規定する特定支配日は新法人税法第六十条の三第一項に規定する支配日と、それぞれみなす。 suppl-5021-8/art-24/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-24/par-1 Of the consolidated corporations showing a loss, etc. prescribed in Article 21, paragraph (2) of the Supplementary Provisions that are deemed to be corporations showing a loss, etc. prescribed in that paragraph pursuant to the provisions of that paragraph, those that held assets with unrealized losses prescribed in Article 60-3, paragraph (1) of the Former Corporation Tax Act or other assets specified by Cabinet Order as of the first day of the business year or consolidated business year containing the specified date of control prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act are deemed to be corporations showing a loss, etc. prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, and the provisions of that Article apply to them. In this case, the applicable consolidated business year prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act is deemed to be the applicable business year prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, and the specified date of control prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act is deemed to be the date of control prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, respectively. machine translation, not official --- ## Cites - suppl-5021-8/art-24/par-1: 同条 → 法人税法 第六十条の三 (Article 60-3), art-60-3 — https://japanlaw.org/en/corporation-tax-act/art-60-3 · https://japanlaw.org/l/340AC0000000034/art-60-3 - suppl-5021-8/art-24/par-1: 附則第二十一条第二項 → 法人税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-5021-8/art-21/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-2 - suppl-5021-8/art-24/par-1: 新法人税法第六十条の三第一項 → 法人税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-1 ## 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 --- ## 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