# 法人税法 / Corporation Tax Act — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（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） — address `suppl-5021-8/art-37` - 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-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-37 - 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. --- ### 第三十七条（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） — Transitional Measures for Special Provisions on Refund of Corporation Tax Due to a Reassessment after Fictitious Accounting caption: machine translation, not official 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 **第一項** 連結親法人の最終連結事業年度（令和四年三月三十一日以後に終了する連結事業年度をいう。以下この項において同じ。）が終了した場合には、その終了したことは、旧法人税法第百三十五条第三項各号に掲げる事実とみなし、その最終連結事業年度の旧法人税法第八十一条の二十二第一項の規定による申告書の提出期限は、旧法人税法第百三十五条第三項に規定する最終申告期限とみなして、附則第十四条第二項の規定によりなおその効力を有するものとされる旧法人税法第百三十五条の規定を適用する。 suppl-5021-8/art-37/par-1 · 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 In the case where the final consolidated business year (meaning a consolidated business year ending on or after March 31, 2022; the same applies in this paragraph) of a consolidated parent corporation has ended, the provisions of Article 135 of the Former Corporation Tax Act that remain in force pursuant to the provisions of Article 14, paragraph (2) of the Supplementary Provisions apply by deeming that ending to be a fact listed in any of the items of Article 135, paragraph (3) of the Former Corporation Tax Act, and by deeming the due date for filing the return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for that final consolidated business year to be the final filing due date prescribed in Article 135, paragraph (3) of the Former Corporation Tax Act. machine translation, not official **第二項** 連結親法人が前項に規定する提出期限前にした旧法人税法第百三十五条第四項の規定による還付の請求については、なお従前の例による。 suppl-5021-8/art-37/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-37/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-37/par-2 With regard to a claim for a refund under Article 135, paragraph (4) of the Former Corporation Tax Act made by a consolidated parent corporation before the due date for filing prescribed in the preceding paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5021-8/art-37/par-1: この項 → 法人税法 附則第三十七条第一項 (Supplementary Provisions, Article 37, paragraph (1)), suppl-5021-8/art-37/par-1 — 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 - suppl-5021-8/art-37/par-1: 附則第十四条第二項 → 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-37/par-2: 前項 → 法人税法 附則第三十七条第一項 (Supplementary Provisions, Article 37, paragraph (1)), suppl-5021-8/art-37/par-1 — 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 ## Cited by 5 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 附則第十四条第二項（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-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-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 - 法人税法 附則第三十七条第二項（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-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-37/par-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-20261008T111236-140, 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