# 法人税法 / Corporation Tax Act — 附 則 (Supplementary Provisions)
- 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: 附 則 (Supplementary Provisions) — address `suppl-4141-79`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79
- 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.
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## 附 則 平成一四年七月三日法律第七九号
suppl-4141-79 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79
### 第一条（施行期日） — Effective Date
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suppl-4141-79/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-1
**第一項** この法律は、平成十四年八月一日から施行する。
suppl-4141-79/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-1/par-1
This Act comes into effect on August 1, 2002.
machine translation, not official
### 第二条（法人税法等の一部改正に伴う経過措置の原則） — Principle of the Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act, etc.
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suppl-4141-79/art-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-2
**第一項** この附則に別段の定めがあるものを除き、第一条の規定による改正後の法人税法（以下「新法人税法」という。）の規定、第二条の規定による改正後の経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律の規定、第三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）の規定、第四条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「新震災特例法」という。）の規定並びに第九条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条及び第二十四条の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成十五年三月三十一日以後に終了する事業年度の所得に対する法人税、連結法人の同日以後に終了する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の同日以後に終了する計算期間の所得に対する法人税、法人の同日以後に終了する事業年度の退職年金等積立金に対する法人税及び法人の同日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に終了した事業年度の所得に対する法人税、特定信託の受託者である法人の同日前に終了した計算期間の所得に対する法人税、法人の同日前に終了した事業年度の退職年金等積立金に対する法人税及び法人の同日前の解散による清算所得に対する法人税については、なお従前の例による。
suppl-4141-79/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-2/par-1
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Corporation Tax Act"), the provisions of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. as amended by the provisions of Article 2, the provisions of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation"), the provisions of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the provisions of Article 4 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims"), and the provisions of Articles 7 and 24 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by the provisions of Article 9 apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) ending on or after March 31, 2003, corporation tax on consolidated income for consolidated business years of a consolidated corporation ending on or after that date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust ending on or after that date, corporation tax on retirement pension funds for business years of a corporation ending on or after that date, and corporation tax on liquidation income resulting from the dissolution (excluding dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after that date (including corporation tax on income for business years in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for business years of a corporation that ended before that date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that ended before that date, corporation tax on retirement pension funds for business years of a corporation that ended before that date, and corporation tax on liquidation income resulting from the dissolution of a corporation before that date, the provisions then in force continue to govern.
machine translation, not official
### 第三条（連結納税の承認の申請等に関する経過措置） — Transitional Measures Concerning Applications for Approval of Consolidated Tax Payment, etc.
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suppl-4141-79/art-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3
**第一項** 新法人税法第四条の三第一項に規定する内国法人の経過措置対象年度（平成十四年四月一日から平成十五年六月三十日までの間に開始し、かつ、同年三月三十一日以後に終了する事業年度をいう。以下この項において同じ。）が新法人税法第四条の二の承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間である場合には、新法人税法第四条の三第一項に規定する六月前の日を当該経過措置対象年度終了の日から起算して六月前の日（その日が平成十四年十二月三十一日後となる場合には、同日。次項において「経過措置対象年度申請期限」という。）として、同条第一項の規定を適用する。
suppl-4141-79/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
If the business year subject to the transitional measures (meaning a business year that begins during the period from April 1, 2002 to June 30, 2003 and ends on or after March 31, 2003; the same applies hereinafter in this paragraph) of a domestic corporation prescribed in Article 4-3, paragraph (1) of the New Corporation Tax Act is the period that the domestic corporation intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval under Article 4-2 of the New Corporation Tax Act, the provisions of paragraph (1) of that Article apply by deeming the day six months before prescribed in Article 4-3, paragraph (1) of the New Corporation Tax Act to be the day six months before, counting from the last day of that business year subject to the transitional measures (or, if that day falls after December 31, 2002, that date; referred to as the "application deadline for the business year subject to the transitional measures" in the following paragraph).
machine translation, not official
**第二項** 前項の規定は、同項に規定する内国法人が、経過措置対象年度申請期限までに同項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類を当該内国法人の納税地の所轄税務署長を経由して国税庁長官に提出した場合に限り、適用する。
suppl-4141-79/art-3/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-2
The provisions of the preceding paragraph apply only if the domestic corporation prescribed in that paragraph has submitted, by the application deadline for the business year subject to the transitional measures, a document stating that it is to receive the application of the provisions of that paragraph and other matters specified by Ministry of Finance Order to the Commissioner of the National Tax Agency via the competent district director with jurisdiction over the place for tax payment of that domestic corporation.
machine translation, not official
**第三項** 第一項に規定する内国法人及び当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係がある同条に規定する他の内国法人が同項の規定の適用を受けて新法人税法第四条の三第一項の申請書を提出した場合における同条第三項から第五項まで及び第十項の規定の適用については、同条第三項中「第一項の」とあるのは「法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第三条第一項（連結納税の承認の申請等に関する経過措置）の規定の適用を受けて行つた第一項の」と、同条第四項中「第一項の申請書」とあるのは「法人税法等の一部を改正する法律附則第三条第一項の規定の適用を受けて第一項の申請書」と、「開始の日の前日」とあるのは「終了の日（その日が平成十五年六月三十日後である場合には、同日。以下この項において同じ。）」と、「、同項」とあるのは「、第一項」と、「その開始の日」とあるのは「当該終了の日」と、同条第五項中「開始の日」とあるのは「開始の日（当該他の内国法人のうち、当該内国法人が当該承認を受けて各連結事業年度の連結所得に対する法人税を課される最初の連結事業年度終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該連結事業年度開始の日前である場合には、当該事業年度）終了の時に第九項第一号に規定する時価評価資産等を有するもの（第六十一条の十一第一項各号（連結納税の開始に伴う資産の時価評価損益）に掲げるものを除く。以下この項において「時価評価法人」という。）及び当該連結事業年度終了の日の属する事業年度開始の日が当該連結事業年度開始の日前であるもの（当該時価評価法人を除く。以下この項において「連結事業年度前開始法人」という。）並びに当該時価評価法人又は連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有するものにあつては当該連結事業年度終了の日の翌日とし、これらのいずれにも該当しないものにあつては当該連結事業年度終了の日の属する事業年度開始の日とする。）」と、同条第十項中「連結親法人との間に当該連結親法人」とあるのは「法人税法等の一部を改正する法律附則第三条第一項の規定の適用を受けて前条の承認を受ける第一項に規定する内国法人との間に当該内国法人」と、「第十五条の二第二項（連結事業年度の意義）の規定の適用を受ける場合にあつては、同項各号に定める期間の開始の日」とあるのは「当該他の内国法人のうち、同日の属する事業年度終了の時に前項第一号に規定する時価評価資産等を有するもの（第六十一条の十二第一項各号（連結納税への加入に伴う資産の時価評価損益）に掲げるものを除く。以下この項において「時価評価法人」という。）及び当該完全支配関係を有することとなつた日から当該内国法人が当該承認を受けて各連結事業年度の連結所得に対する法人税を課される最初の連結事業年度終了の日までの間に開始する事業年度がないもの（当該時価評価法人を除く。以下この項において「加入前開始法人」という。）並びに当該時価評価法人若しくは第五項に規定する時価評価法人又は当該加入前開始法人若しくは同項に規定する連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有するものにあつては当該連結事業年度終了の日の翌日とし、これらのいずれにも該当しないもの（以下この項において「加入後開始法人」という。）にあつては当該連結事業年度終了の日の属する事業年度（以下この項において「加入後適用事業年度」という。）開始の日（同日が第四項に規定する終了の日前であるときは、当該終了の日）とする」と、「以後」とあるのは「（加入後開始法人にあつては、加入後適用事業年度開始の日）以後」とする。
suppl-4141-79/art-3/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-3
With regard to the application of the provisions of paragraphs (3) through (5) and paragraph (10) of Article 4-3 of the New Corporation Tax Act in the case where the domestic corporation prescribed in paragraph (1) and other domestic corporations prescribed in Article 4-2 of the New Corporation Tax Act that have, with that domestic corporation, a full controlling interest prescribed in that Article held by that domestic corporation have submitted the written application under Article 4-3, paragraph (1) of the New Corporation Tax Act with the application of the provisions of paragraph (1), the phrase "under paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "under paragraph (1) filed with the application of the provisions of Article 3, paragraph (1) (Transitional Measures Concerning Applications for Approval of Consolidated Tax Payment, etc.) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002)"; the phrase "the written application under paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "the written application under paragraph (1) with the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc.", the phrase "the day preceding the first day" with "the last day (or, if that day falls after June 30, 2003, that date; the same applies hereinafter in this paragraph)", the phrase ", that paragraph" with ", paragraph (1)", and the phrase "its first day" with "that last day"; the phrase "the first day" in paragraph (5) of that Article is deemed to be replaced with "the first day (for those of the other domestic corporations that hold assets subject to fair valuation, etc. prescribed in paragraph (9), item (i) at the end of the previous business year of the business year containing the last day of the first consolidated business year in which that domestic corporation is subject to corporation tax on consolidated income for each consolidated business year upon obtaining that approval (or, if the first day of that business year is before the first day of that consolidated business year, at the end of that business year) (excluding those listed in the items of Article 61-11, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Commencement of Consolidated Tax Payment); hereinafter referred to as "corporations subject to fair valuation" in this paragraph), those whose business year containing the last day of that consolidated business year began before the first day of that consolidated business year (excluding those corporations subject to fair valuation; hereinafter referred to as "corporations whose business year began before the consolidated business year" in this paragraph), and those whose issued shares or capital contributions are held directly or indirectly by those corporations subject to fair valuation or corporations whose business year began before the consolidated business year, it is to be the day following the last day of that consolidated business year, and for those that fall under none of these, it is to be the first day of the business year containing the last day of that consolidated business year)"; and the phrase "with a consolidated parent corporation held by that consolidated parent corporation" in paragraph (10) of that Article is deemed to be replaced with "with the domestic corporation prescribed in paragraph (1) that obtains the approval under the preceding Article with the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. held by that domestic corporation", the phrase "if the provisions of Article 15-2, paragraph (2) (Meaning of Consolidated Business Year) apply, the first day of the period specified in the relevant item of that paragraph" with "for those of those other domestic corporations that hold assets subject to fair valuation, etc. prescribed in item (i) of the preceding paragraph at the end of the business year containing that date (excluding those listed in the items of Article 61-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets upon Joining Consolidated Tax Payment); hereinafter referred to as "corporations subject to fair valuation" in this paragraph), those that have no business year beginning during the period from the day on which they came to have that full controlling interest to the last day of the first consolidated business year in which that domestic corporation is subject to corporation tax on consolidated income for each consolidated business year upon obtaining that approval (excluding those corporations subject to fair valuation; hereinafter referred to as "corporations whose business year began before joining" in this paragraph), and those whose issued shares or capital contributions are held directly or indirectly by those corporations subject to fair valuation or corporations subject to fair valuation prescribed in paragraph (5), or by those corporations whose business year began before joining or corporations whose business year began before the consolidated business year prescribed in that paragraph, it is to be the day following the last day of that consolidated business year, and for those that fall under none of these (hereinafter referred to as "corporations whose business year begins after joining" in this paragraph), it is to be the first day of the business year containing the last day of that consolidated business year (hereinafter referred to as the "applicable business year after joining" in this paragraph) (or, if that date is before the last day prescribed in paragraph (4), that last day)", and the phrase "on or after" with "on or after (for a corporation whose business year begins after joining, on or after the first day of the applicable business year after joining)".
machine translation, not official
**第四項** 第一項の規定の適用に関し必要な事項は、政令で定める。
suppl-4141-79/art-3/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-4
Necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
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### 第四条（みなし事業年度に関する経過措置） — Transitional Measures Concerning Deemed Business Years
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suppl-4141-79/art-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4
**第一項** 次項から第四項までに定める場合を除き、新法人税法第十四条の規定は、この法律の施行の日（以下「施行日」という。）以後に同条各号に規定する事実が生ずる場合について適用し、施行日前に第一条の規定による改正前の法人税法（以下「旧法人税法」という。）第十四条各号に規定する事実が生じた場合については、なお従前の例による。
suppl-4141-79/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4/par-1
Except in the cases provided for in the following paragraph through paragraph (4), the provisions of Article 14 of the New Corporation Tax Act apply to the cases where a fact prescribed in any of the items of that Article occurs on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to the cases where a fact prescribed in any of the items of Article 14 of the Corporation Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Corporation Tax Act") occurred before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 前条第一項の規定の適用を受けて新法人税法第四条の二の承認を受ける同項に規定する内国法人、経過措置適用子法人（同項の規定の適用を受けて同条の承認を受ける前条第三項に規定する他の内国法人をいう。以下この条において同じ。）及び経過措置期間加入法人（当該内国法人の各連結事業年度の連結所得に対する法人税を課される最初の連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人をいう。以下この条において同じ。）については、新法人税法第十四条（当該内国法人にあっては、同条第十三号を除く。）の規定は、当該内国法人の当該連結事業年度終了の日の翌日以後に同条各号に規定する事実が生ずる場合について適用する。
suppl-4141-79/art-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4/par-2
With regard to the domestic corporation prescribed in paragraph (1) of the preceding Article that obtains the approval under Article 4-2 of the New Corporation Tax Act with the application of the provisions of that paragraph, a subsidiary corporation under the transitional measures (meaning another domestic corporation prescribed in paragraph (3) of the preceding Article that obtains the approval under that Article with the application of the provisions of that paragraph; the same applies hereinafter in this Article) and a corporation joining during the transitional period (meaning another domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act that has come to have, with that domestic corporation, a full controlling interest prescribed in that Article held by that domestic corporation in the first consolidated business year in which that domestic corporation is subject to corporation tax on consolidated income for each consolidated business year; the same applies hereinafter in this Article), the provisions of Article 14 of the New Corporation Tax Act (for that domestic corporation, excluding item (xiii) of that Article) apply to the cases where a fact prescribed in any of the items of that Article occurs on or after the day following the last day of that consolidated business year of that domestic corporation.
machine translation, not official
**第三項** 前項に規定する内国法人、経過措置適用子法人及び経過措置期間加入法人について、当該内国法人の同項に規定する最初の連結事業年度終了の日までに旧法人税法第十四条各号に規定する事実が生ずる場合には、同条の規定は、なおその効力を有する。
suppl-4141-79/art-4/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4/par-3
With regard to the domestic corporation prescribed in the preceding paragraph, a subsidiary corporation under the transitional measures and a corporation joining during the transitional period, if a fact prescribed in any of the items of Article 14 of the Former Corporation Tax Act occurs by the last day of the first consolidated business year of that domestic corporation, as prescribed in that paragraph, the provisions of that Article remain in force.
machine translation, not official
**第四項** 経過措置適用子法人又は経過措置期間加入法人に、第二項に規定する内国法人の同項に規定する最初の連結事業年度終了の日前に開始し、かつ、同日後に終了する事業年度があるときは、その事業年度開始の日から当該終了の日までの期間及び当該終了の日の翌日からその事業年度終了の日までの期間をそれぞれ当該経過措置適用子法人又は経過措置期間加入法人の事業年度とみなす。
suppl-4141-79/art-4/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4/par-4
If a subsidiary corporation under the transitional measures or a corporation joining during the transitional period has a business year that begins before and ends after the last day of the first consolidated business year of the domestic corporation prescribed in paragraph (2), as prescribed in that paragraph, the period from the first day of that business year to that last day and the period from the day following that last day to the last day of that business year are each deemed to be a business year of that subsidiary corporation under the transitional measures or corporation joining during the transitional period.
machine translation, not official
### 第五条（連結事業年度に関する経過措置） — Transitional Measures Concerning Consolidated Business Years
caption: machine translation, not official
suppl-4141-79/art-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5
**第一項** 附則第三条第一項の規定の適用を受けた同項に規定する内国法人及び同条第三項に規定する他の内国法人が新法人税法第四条の二の承認を受けた場合には、当該他の内国法人のうち、時価評価法人（当該内国法人の最初連結事業年度（新法人税法第十五条の二第一項に規定する最初連結事業年度をいう。以下この条において同じ。）終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該最初連結事業年度開始の日前である場合には、当該事業年度）終了の時に新法人税法第四条の三第九項第一号に規定する時価評価資産等（次項において「時価評価資産等」という。）を有する当該他の内国法人（新法人税法第六十一条の十一第一項各号に掲げるものを除く。）をいう。以下この項において同じ。）及び連結事業年度前開始法人（当該最初連結事業年度終了の日の属する事業年度開始の日が当該最初連結事業年度開始の日前である当該他の内国法人（当該時価評価法人を除く。）をいう。以下この項において同じ。）並びに関連法人等（当該時価評価法人又は連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有する当該他の内国法人をいう。）のいずれにも該当しない法人の最初連結事業年度は、新法人税法第十五条の二の規定にかかわらず、当該内国法人の最初連結事業年度終了の日の属する当該法人の事業年度開始の日から当該終了の日までの期間とする。
suppl-4141-79/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1
If the domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions that has received the application of the provisions of that paragraph and other domestic corporations prescribed in paragraph (3) of that Article have obtained the approval under Article 4-2 of the New Corporation Tax Act, the first consolidated business year of a corporation, among those other domestic corporations, that falls under none of a corporation subject to fair valuation (meaning such other domestic corporation that holds assets subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act (referred to as "assets subject to fair valuation, etc." in the following paragraph) at the end of the previous business year of the business year containing the last day of the first consolidated business year (meaning the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) of that domestic corporation (or, if the first day of that business year is before the first day of that first consolidated business year, at the end of that business year) (excluding those listed in the items of Article 61-11, paragraph (1) of the New Corporation Tax Act); the same applies hereinafter in this paragraph), a corporation whose business year began before the consolidated business year (meaning such other domestic corporation whose business year containing the last day of that first consolidated business year began before the first day of that first consolidated business year (excluding that corporation subject to fair valuation); the same applies hereinafter in this paragraph), and a related corporation, etc. (meaning such other domestic corporation whose issued shares or capital contributions are held directly or indirectly by that corporation subject to fair valuation or corporation whose business year began before the consolidated business year), is, notwithstanding the provisions of Article 15-2 of the New Corporation Tax Act, the period from the first day of the business year of that corporation containing the last day of the first consolidated business year of that domestic corporation to that last day.
machine translation, not official
**第二項** 前項に規定する内国法人の最初連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人のうち、時価評価法人（当該完全支配関係を有することとなった日の属する事業年度終了の時に時価評価資産等を有する当該他の内国法人（新法人税法第六十一条の十二第一項各号に掲げるものを除く。）をいう。以下この項において同じ。）及び加入前開始法人（当該完全支配関係を有することとなった日から当該最初連結事業年度終了の日までの間に開始する事業年度がない当該他の内国法人（当該時価評価法人を除く。）をいう。以下この項において同じ。）並びに関連法人等（当該時価評価法人若しくは前項に規定する時価評価法人又は当該加入前開始法人若しくは同項に規定する連結事業年度前開始法人が発行済株式又は出資を直接又は間接に保有する当該他の内国法人をいう。）のいずれにも該当しない法人の最初連結事業年度は、新法人税法第十五条の二の規定にかかわらず、当該内国法人の最初連結事業年度終了の日の属する当該法人の事業年度開始の日から当該終了の日までの期間とする。
suppl-4141-79/art-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-2
The first consolidated business year of a corporation, among the other domestic corporations prescribed in Article 4-2 of the New Corporation Tax Act that have come to have, with the domestic corporation prescribed in the preceding paragraph, a full controlling interest prescribed in that Article held by that domestic corporation in the first consolidated business year of that domestic corporation, that falls under none of a corporation subject to fair valuation (meaning such other domestic corporation that holds assets subject to fair valuation, etc. at the end of the business year containing the day on which it came to have that full controlling interest (excluding those listed in the items of Article 61-12, paragraph (1) of the New Corporation Tax Act); the same applies hereinafter in this paragraph), a corporation whose business year began before joining (meaning such other domestic corporation that has no business year beginning during the period from the day on which it came to have that full controlling interest to the last day of that first consolidated business year (excluding that corporation subject to fair valuation); the same applies hereinafter in this paragraph), and a related corporation, etc. (meaning such other domestic corporation whose issued shares or capital contributions are held directly or indirectly by that corporation subject to fair valuation or a corporation subject to fair valuation prescribed in the preceding paragraph, or by that corporation whose business year began before joining or a corporation whose business year began before the consolidated business year prescribed in that paragraph), is, notwithstanding the provisions of Article 15-2 of the New Corporation Tax Act, the period from the first day of the business year of that corporation containing the last day of the first consolidated business year of that domestic corporation to that last day.
machine translation, not official
**第三項** 第一項に規定する内国法人の最初連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人については、新法人税法第十五条の二第二項の規定は、適用しない。
suppl-4141-79/art-5/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-3
The provisions of Article 15-2, paragraph (2) of the New Corporation Tax Act do not apply to the other domestic corporations prescribed in Article 4-2 of the New Corporation Tax Act that have come to have, with the domestic corporation prescribed in paragraph (1), a full controlling interest prescribed in that Article held by that domestic corporation in the first consolidated business year of that domestic corporation.
machine translation, not official
### 第六条（受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits
caption: machine translation, not official
suppl-4141-79/art-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-6
**第一項** 法人（各事業年度終了の時における資本の金額又は出資金額が一億円を超える普通法人並びに保険業法（平成七年法律第百五号）に規定する相互会社及びこれに準ずるものとして政令で定めるものを除く。）の平成十四年四月一日から平成十五年三月三十一日までの間に開始し、かつ、平成十五年三月三十一日以後に終了する事業年度における新法人税法第二十三条第一項及び第四項の規定の適用については、これらの規定中「百分の五十」とあるのは「百分の七十」とし、当該法人の同年四月一日から平成十六年三月三十一日までの間に開始する事業年度におけるこれらの規定の適用については、これらの規定中「百分の五十」とあるのは「百分の六十」とする。
suppl-4141-79/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-6/par-1
With regard to the application of the provisions of Article 23, paragraphs (1) and (4) of the New Corporation Tax Act in a business year of a corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions as of the end of each business year exceeds 100 million yen, and a mutual company prescribed in the Insurance Business Act (Act No. 105 of 1995) and those specified by Cabinet Order as being equivalent thereto) that begins during the period from April 1, 2002 to March 31, 2003 and ends on or after March 31, 2003, the phrase "50 percent" in those provisions is deemed to be replaced with "70 percent", and with regard to the application of those provisions in a business year of that corporation that begins during the period from April 1, 2003 to March 31, 2004, the phrase "50 percent" in those provisions is deemed to be replaced with "60 percent".
machine translation, not official
### 第七条（寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
caption: machine translation, not official
suppl-4141-79/art-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-7
**第一項** 新法人税法第三十七条第二項の規定は、法人が新法人税法第四条の二の承認を受けた日以後に支出する同項に規定する寄附金の額について適用する。
suppl-4141-79/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-7/par-1
The provisions of Article 37, paragraph (2) of the New Corporation Tax Act apply to the amount of contributions or donations prescribed in that paragraph that a corporation disburses on or after the day on which it obtains the approval under Article 4-2 of the New Corporation Tax Act.
machine translation, not official
### 第八条（退職給与引当金に関する経過措置） — Transitional Measures Concerning Retirement Allowance Reserves
caption: machine translation, not official
suppl-4141-79/art-8 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8
**第一項** 法人が平成十五年三月三十一日以後最初に終了する事業年度又は連結事業年度（以下この条において「改正事業年度」という。）において分社型分割等（分社型分割、現物出資又は事後設立（新法人税法第二条第十二号の六に規定する事後設立をいう。）をいう。以下この項及び次項において同じ。）を行った場合（当該分社型分割等を施行日前に行った場合に限る。）には、当該分社型分割等の時までの間は、旧法人税法第五十四条（第二項及び第三項を除く。）の規定は、なおその効力を有する。
suppl-4141-79/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-1
If a corporation carries out a company split by spin-off, etc. (meaning a company split by spin-off, a capital contribution in kind or a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act); the same applies hereinafter in this paragraph and the following paragraph) in the business year or consolidated business year that ends first on or after March 31, 2003 (hereinafter referred to as the "business year of the amendment" in this Article) (limited to the case where it carries out that company split by spin-off, etc. before the Effective Date), the provisions of Article 54 (excluding paragraphs (2) and (3)) of the Former Corporation Tax Act remain in force until the time of that company split by spin-off, etc.
machine translation, not official
**第二項** 法人が改正事業年度開始の時（当該法人が施行日前に分社型分割等を行い、旧法人税法第五十四条第四項に規定する期中退職給与引当金勘定の金額を改正事業年度の損金の額に算入した場合にあっては、当該分社型分割等の時。以下この項において同じ。）において同条第六項に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有するときは、当該法人の次の表の各号の上欄に掲げる区分に応じ、それぞれ当該各号の中欄に掲げる事業年度又は連結事業年度において、当該各号の下欄に掲げる金額（当該事業年度又は連結事業年度終了の時における退職給与引当金勘定の金額が当該掲げる金額に満たない場合には、当該退職給与引当金勘定の金額）を取り崩さなければならない。
一 法人（改正事業年度終了の時における資本の金額又は出資金額が一億円を超える普通法人並びに保険業法に規定する相互会社及びこれに準ずるものとして政令で定めるものを除く。） 改正事業年度から改正事業年度開始の日以後十年を経過した日の前日の属する事業年度又は連結事業年度までの各事業年度又は各連結事業年度 改正事業年度開始の時に有する退職給与引当金勘定の金額（以下この項及び第六項において「改正時の退職給与引当金勘定の金額」という。）に当該各事業年度又は各連結事業年度の月数を乗じてこれを百二十で除して計算した金額（改正事業年度開始の日以後十年を経過した日の前日の属する事業年度又は連結事業年度にあっては、退職給与引当金勘定の金額の残額）
二 前号に掲げる法人以外の法人 平成十四年四月一日から平成十六年三月三十一日までの間に開始する事業年度又は連結事業年度 改正時の退職給与引当金勘定の金額に十分の三を乗じて計算した金額に、当該事業年度又は連結事業年度の月数を乗じてこれを十二で除して計算した金額
平成十六年四月一日から平成十七年三月三十一日までの間に開始する事業年度又は連結事業年度 改正時の退職給与引当金勘定の金額に十分の二を乗じて計算した金額に、当該事業年度又は連結事業年度の月数を乗じてこれを十二で除して計算した金額
平成十七年四月一日以後に開始する事業年度又は連結事業年度で改正事業年度開始の日以後四年を経過した日の前日の属する事業年度又は連結事業年度までの事業年度又は連結事業年度 改正時の退職給与引当金勘定の金額に十分の二を乗じて計算した金額に、当該事業年度又は連結事業年度の月数を乗じてこれを十二で除して計算した金額（改正事業年度開始の日以後四年を経過した日の前日の属する事業年度又は連結事業年度にあっては、退職給与引当金勘定の金額の残額）
suppl-4141-79/art-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-2
If, at the time of the beginning of the business year of the amendment (or, if that corporation carried out a company split by spin-off, etc. before the Effective Date and included the amount of the interim retirement allowance reserve account prescribed in Article 54, paragraph (4) of the Former Corporation Tax Act in the amount of deductible expenses for the business year of the amendment, the time of that company split by spin-off, etc.; the same applies hereinafter in this paragraph), a corporation has an amount of the retirement allowance reserve account prescribed in paragraph (6) of that Article (hereinafter referred to as the "amount of the retirement allowance reserve account" in this Article), it must, in accordance with the category of that corporation listed in the left-hand column of each item of the following table, reverse, in the business year or consolidated business year listed in the middle column of that item, the amount listed in the right-hand column of that item (or, if the amount of the retirement allowance reserve account as of the end of that business year or consolidated business year is less than the amount so listed, that amount of the retirement allowance reserve account).
(i) a corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions as of the end of the business year of the amendment exceeds 100 million yen, and a mutual company prescribed in the Insurance Business Act and those specified by Cabinet Order as being equivalent thereto) each business year or each consolidated business year from the business year of the amendment to the business year or consolidated business year containing the day preceding the day on which 10 years have elapsed from the first day of the business year of the amendment the amount calculated by multiplying the amount of the retirement allowance reserve account held at the time of the beginning of the business year of the amendment (hereinafter referred to as the "balance of the retirement allowance reserve at the time of the amendment" in this paragraph and paragraph (6)) by the number of months in that business year or consolidated business year and dividing the result by 120 (for the business year or consolidated business year containing the day preceding the day on which 10 years have elapsed from the first day of the business year of the amendment, the remaining balance of the amount of the retirement allowance reserve account)
(ii) a corporation other than the corporation listed in the preceding item a business year or consolidated business year beginning during the period from April 1, 2002 to March 31, 2004 the amount calculated by multiplying the amount calculated by multiplying the balance of the retirement allowance reserve at the time of the amendment by 3/10, by the number of months in that business year or consolidated business year and dividing the result by 12
a business year or consolidated business year beginning during the period from April 1, 2004 to March 31, 2005 the amount calculated by multiplying the amount calculated by multiplying the balance of the retirement allowance reserve at the time of the amendment by 2/10, by the number of months in that business year or consolidated business year and dividing the result by 12
a business year or consolidated business year beginning on or after April 1, 2005, up to the business year or consolidated business year containing the day preceding the day on which four years have elapsed from the first day of the business year of the amendment the amount calculated by multiplying the amount calculated by multiplying the balance of the retirement allowance reserve at the time of the amendment by 2/10, by the number of months in that business year or consolidated business year and dividing the result by 12 (for the business year or consolidated business year containing the day preceding the day on which four years have elapsed from the first day of the business year of the amendment, the remaining balance of the amount of the retirement allowance reserve account)
machine translation, not official
**第三項** 前項の表の各号の中欄に掲げる事業年度又は連結事業年度において当該各号の下欄に掲げる金額を取り崩した後の退職給与引当金勘定の金額が当該事業年度又は連結事業年度終了の時において在職する使用人の全員がその時において自己の都合により退職するものと仮定した場合に各使用人につきその時において定められている旧法人税法第五十四条第一項に規定する退職給与規程により計算される退職給与の額の合計額を超えるときは、当該事業年度又は連結事業年度において、当該超える部分の金額を取り崩さなければならない。
suppl-4141-79/art-8/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-3
If the amount of the retirement allowance reserve account after reversing the amount listed in the right-hand column of each item of the table in the preceding paragraph in the business year or consolidated business year listed in the middle column of that item exceeds the total amount of retirement allowances calculated for each employee in accordance with the retirement allowance rules prescribed in Article 54, paragraph (1) of the Former Corporation Tax Act in effect for that employee at the end of that business year or consolidated business year, assuming that all employees in service at that time were to retire at that time for their own convenience, the corporation must reverse the amount of that excess in that business year or consolidated business year.
machine translation, not official
**第四項** 前二項の規定により取り崩した退職給与引当金勘定の金額は、その取り崩した日の属する事業年度の所得の金額又は連結事業年度の連結所得の金額の計算上、益金の額に算入する。
suppl-4141-79/art-8/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-4
The amount of the retirement allowance reserve account reversed pursuant to the provisions of the preceding two paragraphs is included in the amount of gross profit in the calculation of the amount of income for the business year, or the amount of consolidated income for the consolidated business year, containing the day of that reversal.
machine translation, not official
**第五項** 退職給与引当金勘定の金額を有する法人が、改正事業年度以後の各事業年度又は各連結事業年度において組織再編成（合併、分割又は現物出資をいい、施行日以後に行ったものに限る。以下この条において同じ。）を行ったことに伴い、その使用人が当該組織再編成に係る合併法人等（合併法人、分割承継法人又は被現物出資法人をいう。以下この項及び次項において同じ。）の業務に従事することとなった場合において、当該法人が当該従事することとなった使用人に退職給与を支給していないことその他の政令で定める要件に該当するときは、次の各号に掲げる組織再編成の区分に応じ、当該各号に定める退職給与引当金勘定の金額は、当該合併法人等に引き継ぐものとする。
suppl-4141-79/art-8/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-5
In the case where a corporation that has an amount of the retirement allowance reserve account has, in each business year or each consolidated business year on or after the business year of the amendment, carried out an organizational restructuring (meaning a merger, company split or capital contribution in kind, limited to one carried out on or after the Effective Date; the same applies hereinafter in this Article), and its employees have consequently come to engage in the business of the acquiring corporation, etc. (meaning the acquiring corporation, succeeding corporation in a company split or corporation receiving a capital contribution in kind; the same applies hereinafter in this paragraph and the following paragraph) involved in the organizational restructuring, if the corporation satisfies the requirements specified by Cabinet Order, such as not having paid a retirement allowance to the employees who have come to engage in that business, the amount of the retirement allowance reserve account specified in each of the following items, in accordance with the category of organizational restructuring listed in each of those items, is to be transferred to the acquiring corporation, etc.:
machine translation, not official
**一** 合併 当該合併の直前に有する退職給与引当金勘定の金額
suppl-4141-79/art-8/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-5/item-1
merger: the amount of the retirement allowance reserve account held immediately before the merger;
machine translation, not official
**二** 分割又は現物出資 当該分割又は現物出資の直前に有する退職給与引当金勘定の金額のうち当該分割又は現物出資に係る分割承継法人又は被現物出資法人の業務に従事することとなった使用人に係る退職給与引当金勘定の金額として政令で定めるところにより計算した金額
suppl-4141-79/art-8/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-5/item-2
company split or capital contribution in kind: of the amount of the retirement allowance reserve account held immediately before the company split or capital contribution in kind, the amount calculated as specified by Cabinet Order as the amount of the retirement allowance reserve account pertaining to the employees who have come to engage in the business of the succeeding corporation in a company split or the corporation receiving a capital contribution in kind involved in the company split or capital contribution in kind.
machine translation, not official
**第六項** 前項の規定により合併法人等が引継ぎを受けた退職給与引当金勘定の金額は、当該合併法人等が同項の組織再編成の時において有する退職給与引当金勘定の金額とみなす。この場合において、第二項及び第三項の規定の適用については、当該退職給与引当金勘定の金額は当該合併法人等の改正時の退職給与引当金勘定の金額に含まれるものとする。
suppl-4141-79/art-8/par-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-6
The amount of the retirement allowance reserve account transferred to an acquiring corporation, etc. pursuant to the provisions of the preceding paragraph is deemed to be an amount of the retirement allowance reserve account held by the acquiring corporation, etc. at the time of the organizational restructuring referred to in that paragraph. In this case, for the purpose of applying the provisions of paragraphs (2) and (3), that amount of the retirement allowance reserve account is to be included in the balance of the retirement allowance reserve at the time of the amendment of the acquiring corporation, etc.
machine translation, not official
**第七項** 組織再編成があった場合の第二項の表の各号の下欄の金額の計算その他前各項の規定の適用に関し必要な事項は、政令で定める。
suppl-4141-79/art-8/par-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-7
The calculation of the amounts in the right-hand column of each item of the table in paragraph (2) in the case where an organizational restructuring has been carried out, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第九条（連結納税の開始に伴う資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets upon the Commencement of Consolidated Tax Payment
caption: machine translation, not official
suppl-4141-79/art-9 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9
**第一項** 新法人税法第六十一条の十一の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度終了の時に有する同条第一項に規定する時価評価資産（次条において「時価評価資産」という。）について適用する。
suppl-4141-79/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9/par-1
The provisions of Article 61-11 of the New Corporation Tax Act apply to assets subject to fair valuation prescribed in paragraph (1) of that Article (referred to as "assets subject to fair valuation" in the following Article) held by a corporation as of the end of a business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date.
machine translation, not official
**第二項** 法人が附則第三条第一項の規定の適用を受けた場合において新法人税法第六十一条の十一第一項に規定する最初連結親法人事業年度（以下この項及び次条において「最初連結親法人事業年度」という。）終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該最初連結親法人事業年度開始の日前である場合には、当該事業年度）終了の時に新法人税法第四条の三第九項第一号に規定する時価評価資産等（次条において「時価評価資産等」という。）を有するときの新法人税法第六十一条の十一の規定の適用については、同条第一項中「開始の日の前日（当該他の内国法人が第四条の三第九項第一号（連結納税の承認の効力）に規定する時価評価法人である場合には、最初連結親法人事業年度終了の日）」とあるのは、「終了の日」とする。
suppl-4141-79/art-9/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9/par-2
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions and holds assets subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act (referred to as "assets subject to fair valuation, etc." in the following Article) as of the end of the previous business year of the business year that includes the last day of the first consolidated parent corporation business year prescribed in Article 61-11, paragraph (1) of the New Corporation Tax Act (referred to as the "first consolidated parent corporation business year" in this paragraph and the following Article) (or, if the first day of that business year is before the first day of the first consolidated parent corporation business year, as of the end of that business year), for the purpose of applying the provisions of Article 61-11 of the New Corporation Tax Act, the phrase "the day before the first day (or, if the other domestic corporation is a corporation subject to fair valuation prescribed in Article 4-3, paragraph (9), item (i) (Effect of Approval for Consolidated Tax Payment), the last day of the first consolidated parent corporation business year)" in paragraph (1) of that Article is deemed to be replaced with "the last day".
machine translation, not official
**第三項** 法人の平成十八年十二月三十一日前に終了する新法人税法第六十一条の十一第一項に規定する連結開始直前事業年度においては、同項各号に規定する五年前の日は平成十四年一月一日として、同条の規定を適用する。
suppl-4141-79/art-9/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9/par-3
For a business year immediately preceding the commencement of consolidation prescribed in Article 61-11, paragraph (1) of the New Corporation Tax Act of a corporation that ends before December 31, 2006, the provisions of that Article apply by deeming the day five years before prescribed in the items of that paragraph to be January 1, 2002.
machine translation, not official
**第四項** 法人が附則第三条第一項の規定の適用を受けた場合には、当該法人に係る新法人税法第六十一条の十一第一項の規定の適用については、同項第六号ロ中「提出期限」とあるのは、「提出期限と法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第三条第一項に規定する経過措置対象年度申請期限とのうちいずれか遅い日」とする。
suppl-4141-79/art-9/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9/par-4
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, for the purpose of applying the provisions of Article 61-11, paragraph (1) of the New Corporation Tax Act to the corporation, the phrase "the due date for filing" in item (vi), (b) of that paragraph is deemed to be replaced with "the due date for filing or the deadline for application for the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), whichever is later".
machine translation, not official
### 第十条（連結納税への加入に伴う資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets upon Joining Consolidated Tax Payment
caption: machine translation, not official
suppl-4141-79/art-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10
**第一項** 新法人税法第六十一条の十二の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度終了の時に有する時価評価資産について適用する。
suppl-4141-79/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10/par-1
The provisions of Article 61-12 of the New Corporation Tax Act apply to assets subject to fair valuation held by a corporation as of the end of a business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date.
machine translation, not official
**第二項** 法人が附則第三条第一項の規定の適用を受けた場合において最初連結親法人事業年度に当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人が当該完全支配関係を有することとなった日の属する事業年度終了の時に時価評価資産等を有するときの新法人税法第六十一条の十二の規定の適用については、同条第一項中「連結親法人との間に当該連結親法人による第四条の二（連結納税義務者）に規定する完全支配関係を有することとなつた日の前日（当該他の内国法人が同項第一号に規定する時価評価法人である場合には、最初連結親法人事業年度終了の日）」とあるのは、「最初連結親法人事業年度終了の日」とする。
suppl-4141-79/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10/par-2
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, if a corporation that has come to have a full controlling interest prescribed in Article 4-2 of the New Corporation Tax Act with that corporation, by that corporation, in the first consolidated parent corporation business year holds assets subject to fair valuation, etc. as of the end of the business year that includes the day on which it came to have the full controlling interest, for the purpose of applying the provisions of Article 61-12 of the New Corporation Tax Act, the phrase "the day before the day on which it came to have a full controlling interest prescribed in Article 4-2 (Consolidated Taxpayers) with the consolidated parent corporation, by the consolidated parent corporation (or, if the other domestic corporation is a corporation subject to fair valuation prescribed in item (i) of that paragraph, the last day of the first consolidated parent corporation business year)" in paragraph (1) of that Article is deemed to be replaced with "the last day of the first consolidated parent corporation business year".
machine translation, not official
**第三項** 法人の平成十八年十二月三十一日前に終了する新法人税法第六十一条の十二第一項に規定する連結加入直前事業年度においては、同項各号に規定する五年前の日は平成十四年一月一日として、同条の規定を適用する。
suppl-4141-79/art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10/par-3
For a business year immediately preceding joining the consolidation prescribed in Article 61-12, paragraph (1) of the New Corporation Tax Act of a corporation that ends before December 31, 2006, the provisions of that Article apply by deeming the day five years before prescribed in the items of that paragraph to be January 1, 2002.
machine translation, not official
**第四項** 加入法人（附則第三条第一項の規定の適用を受けた法人の最初連結親法人事業年度において当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人をいう。）に係る新法人税法第六十一条の十二第一項の規定の適用については、同項第四号ロ中「提出期限」とあるのは、「提出期限と法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第三条第一項に規定する経過措置対象年度申請期限とのうちいずれか遅い日」とする。
suppl-4141-79/art-10/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10/par-4
For the purpose of applying the provisions of Article 61-12, paragraph (1) of the New Corporation Tax Act to a joining corporation (meaning a corporation that has come to have a full controlling interest prescribed in Article 4-2 of the New Corporation Tax Act with a corporation that has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, by that corporation, in the first consolidated parent corporation business year of that corporation), the phrase "the due date for filing" in item (iv), (b) of that paragraph is deemed to be replaced with "the due date for filing or the deadline for application for the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), whichever is later".
machine translation, not official
### 第十一条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
caption: machine translation, not official
suppl-4141-79/art-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-11
**第一項** 新法人税法第六十二条の七第一項の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度について適用し、法人の同日前に終了する事業年度については、なお従前の例による。
suppl-4141-79/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-11/par-1
The provisions of Article 62-7, paragraph (1) of the New Corporation Tax Act apply to a business year of a corporation ending on or after the day on which six months have elapsed counting from the day following the Effective Date, and with regard to a business year of a corporation ending before that day, the provisions then in force continue to govern.
machine translation, not official
### 第十二条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales
caption: machine translation, not official
suppl-4141-79/art-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-12
**第一項** 新法人税法第六十三条第二項の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度において同条第一項の規定の適用を受けている場合について適用する。
suppl-4141-79/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-12/par-1
The provisions of Article 63, paragraph (2) of the New Corporation Tax Act apply to cases where a corporation is receiving the application of the provisions of paragraph (1) of that Article in a business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date.
machine translation, not official
**第二項** 法人が附則第三条第一項の規定の適用を受けた場合において最初連結親法人事業年度（各連結事業年度の連結所得に対する法人税を課される最初の新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この項において同じ。）終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該最初連結親法人事業年度開始の日前である場合には、当該事業年度）終了の時に時価評価資産等（新法人税法第四条の三第九項第一号に規定する時価評価資産等をいう。以下この項において同じ。）を有するとき又は最初連結親法人事業年度に当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人が当該完全支配関係を有することとなった日の属する事業年度終了の時に時価評価資産等を有する場合には、新法人税法第六十三条第二項に規定する連結開始直前事業年度又は同項に規定する連結加入直前事業年度は最初連結親法人事業年度終了の日の属する事業年度として、同項の規定を適用する。
suppl-4141-79/art-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-12/par-2
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, if it holds assets subject to fair valuation, etc. (meaning assets subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act; the same applies hereinafter in this paragraph) as of the end of the previous business year of the business year that includes the last day of the first consolidated parent corporation business year (meaning the first of the consolidated parent corporation business years prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act in which corporation tax is imposed on consolidated income for each consolidated business year; the same applies hereinafter in this paragraph) (or, if the first day of that business year is before the first day of the first consolidated parent corporation business year, as of the end of that business year), or if a corporation that has come to have a full controlling interest prescribed in Article 4-2 of the New Corporation Tax Act with that corporation, by that corporation, in the first consolidated parent corporation business year holds assets subject to fair valuation, etc. as of the end of the business year that includes the day on which it came to have the full controlling interest, the provisions of Article 63, paragraph (2) of the New Corporation Tax Act apply by deeming the business year immediately preceding the commencement of consolidation prescribed in that paragraph or the business year immediately preceding joining the consolidation prescribed in that paragraph to be the business year that includes the last day of the first consolidated parent corporation business year.
machine translation, not official
**第三項** 法人の平成十八年十二月三十一日前に終了する新法人税法第六十三条第二項に規定する連結開始直前事業年度又は同項に規定する連結加入直前事業年度においては、新法人税法第六十一条の十一第一項各号又は第六十一条の十二第一項各号に規定する五年前の日は平成十四年一月一日として、新法人税法第六十三条第二項の規定を適用する。
suppl-4141-79/art-12/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-12/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-12/par-3
For a business year immediately preceding the commencement of consolidation prescribed in Article 63, paragraph (2) of the New Corporation Tax Act or a business year immediately preceding joining the consolidation prescribed in that paragraph of a corporation that ends before December 31, 2006, the provisions of Article 63, paragraph (2) of the New Corporation Tax Act apply by deeming the day five years before prescribed in the items of Article 61-11, paragraph (1) or the items of Article 61-12, paragraph (1) of the New Corporation Tax Act to be January 1, 2002.
machine translation, not official
### 第十三条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits
caption: machine translation, not official
suppl-4141-79/art-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-13
**第一項** 新法人税法第六十九条第五項から第七項までの規定は、施行日以後に適格合併、適格分割、適格現物出資又は適格事後設立（以下この条において「適格組織再編成」という。）が行われる場合について適用し、施行日前に適格組織再編成が行われた場合については、なお従前の例による。
suppl-4141-79/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-13/par-1
The provisions of Article 69, paragraphs (5) through (7) of the New Corporation Tax Act apply to cases where a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (referred to as a "qualified organizational restructuring" in this Article) is carried out on or after the Effective Date, and with regard to cases where a qualified organizational restructuring was carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十四条（仮装経理に基づく過大申告の場合の更正に関する経過措置） — Transitional Measures Concerning Reassessment in the Case of an Excessive Return Based on Fictitious Accounting
caption: machine translation, not official
suppl-4141-79/art-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-14
**第一項** 新法人税法第七十条第一項の規定は、施行日以後に同項の内国法人が適格合併により解散する場合の当該適格合併に係る合併法人の当該適格合併の日以後に終了する各事業年度（同項に規定する分割前事業年度及び連結後各事業年度を除く。）について適用し、施行日前に当該内国法人が合併により解散した場合の当該合併に係る合併法人の当該合併の日以後に終了する各事業年度については、なお従前の例による。
suppl-4141-79/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-14/par-1
The provisions of Article 70, paragraph (1) of the New Corporation Tax Act apply to each business year (excluding the business year before the company split and each business year after consolidation prescribed in that paragraph) ending on or after the date of a qualified merger of the acquiring corporation in the qualified merger in the case where the domestic corporation referred to in that paragraph is dissolved through the qualified merger on or after the Effective Date, and with regard to each business year ending on or after the date of a merger of the acquiring corporation in the merger in the case where the domestic corporation was dissolved through the merger before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法人税法第七十条第三項の規定は、事実を仮装して経理した同条第一項の内国法人が施行日以後に行う適格合併により解散した後において同条第一項又は第二項に規定する更正が行われる場合の当該適格合併に係る合併法人について適用し、当該内国法人が施行日前に行った合併により解散した後において旧法人税法第七十条第一項又は第二項に規定する更正が行われる場合の当該合併に係る合併法人については、なお従前の例による。
suppl-4141-79/art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-14/par-2
The provisions of Article 70, paragraph (3) of the New Corporation Tax Act apply to the acquiring corporation in a qualified merger in the case where a Reassessment prescribed in paragraph (1) or (2) of that Article is made after the domestic corporation referred to in paragraph (1) of that Article that carried out accounting by disguising facts has been dissolved through the qualified merger carried out on or after the Effective Date, and with regard to the acquiring corporation in a merger in the case where a Reassessment prescribed in Article 70, paragraph (1) or (2) of the Former Corporation Tax Act is made after the domestic corporation has been dissolved through the merger carried out before the Effective Date, the provisions then in force continue to govern.
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### 第十五条（中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns
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suppl-4141-79/art-15 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-15
**第一項** 新法人税法第七十一条第二項の規定は、施行日以後に納税義務が成立する中間申告書に係る法人税について適用し、施行日前に納税義務が成立した中間申告書に係る法人税については、なお従前の例による。
suppl-4141-79/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-15/par-1
The provisions of Article 71, paragraph (2) of the New Corporation Tax Act apply to corporation tax pertaining to an interim return for which the tax liability becomes established on or after the Effective Date, and with regard to corporation tax pertaining to an interim return for which the tax liability became established before the Effective Date, the provisions then in force continue to govern.
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### 第十六条（連結事業年度における受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
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suppl-4141-79/art-16 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-16
**第一項** 連結法人（連結親法人が各連結事業年度終了の時において資本の金額若しくは出資金額が一億円以下である普通法人、資本若しくは出資を有しない普通法人（保険業法に規定する相互会社を除く。）又は協同組合等に限る。）の平成十四年四月一日から平成十五年三月三十一日までの間に開始し、かつ、平成十五年三月三十一日以後に終了する連結事業年度における新法人税法第八十一条の四第一項及び第三項の規定の適用については、これらの規定中「百分の五十」とあるのは「百分の七十」とし、当該連結法人の同年四月一日から平成十六年三月三十一日までの間に開始する連結事業年度におけるこれらの規定の適用については、これらの規定中「百分の五十」とあるのは「百分の六十」とする。
suppl-4141-79/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-16/par-1
For the purpose of applying the provisions of Article 81-4, paragraphs (1) and (3) of the New Corporation Tax Act in a consolidated business year of a consolidated corporation (limited to one whose consolidated parent corporation is, as of the end of each consolidated business year, an ordinary corporation whose amount of capital or amount of capital contributions is 100 million yen or less, an ordinary corporation without capital or contributions (excluding a mutual company prescribed in the Insurance Business Act) or a cooperative, etc.) that begins during the period from April 1, 2002 to March 31, 2003 and ends on or after March 31, 2003, the phrase "50 percent" in those provisions is deemed to be replaced with "70 percent", and for the purpose of applying those provisions in a consolidated business year of the consolidated corporation that begins during the period from April 1, 2003 to March 31, 2004, the phrase "50 percent" in those provisions is deemed to be replaced with "60 percent".
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### 第十七条（連結事業年度における寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses in Consolidated Business Years
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suppl-4141-79/art-17 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-17
**第一項** 新法人税法第八十一条の六第一項及び第三項から第七項までの規定は、連結法人が平成十四年四月一日以後に支出した寄附金の額について適用し、同条第二項の規定は、連結法人が新法人税法第四条の二の承認を受けた日以後に支出する同項に規定する寄附金の額について適用する。
suppl-4141-79/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-17/par-1
The provisions of Article 81-6, paragraph (1) and paragraphs (3) through (7) of the New Corporation Tax Act apply to the amount of contributions or donations paid by a consolidated corporation on or after April 1, 2002, and the provisions of paragraph (2) of that Article apply to the amount of contributions or donations prescribed in that paragraph paid by a consolidated corporation on or after the day on which it received the approval referred to in Article 4-2 of the New Corporation Tax Act.
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### 第十八条（連結欠損金額に関する経過措置） — Transitional Measures Concerning Consolidated Net Operating Loss
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suppl-4141-79/art-18 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18
**第一項** 新法人税法第八十一条の九第二項第二号に規定する連結子法人が附則第三条第一項の適用を受けて新法人税法第四条の二の承認を受けた同条に規定する他の内国法人である場合において、当該連結子法人の最初連結事業年度（新法人税法第十五条の二第一項に規定する最初連結事業年度をいう。以下この条において同じ。）開始の日が当該連結子法人との間に連結完全支配関係がある連結親法人の最初連結事業年度開始の日の翌日以後となるときは、当該連結子法人の最初連結事業年度開始の日前五年以内に開始した各事業年度において生じた新法人税法第五十七条第一項に規定する欠損金額（同条第二項の規定により欠損金額とみなされたものを含み、同条第五項の規定によりないものとされたものを除く。）又は新法人税法第五十八条第一項に規定する災害損失欠損金額を同号に定める欠損金額とみなして、新法人税法第八十一条の九の規定を適用する。
suppl-4141-79/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-1
In the case where a consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) of the New Corporation Tax Act is an other domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act that has received the approval referred to in that Article upon receiving the application of Article 3, paragraph (1) of the Supplementary Provisions, if the first day of the first consolidated business year (meaning the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) of the consolidated subsidiary corporation falls on or after the day following the first day of the first consolidated business year of the consolidated parent corporation that has a consolidated full controlling interest with the consolidated subsidiary corporation, the provisions of Article 81-9 of the New Corporation Tax Act apply by deeming the net operating loss prescribed in Article 57, paragraph (1) of the New Corporation Tax Act (including an amount deemed to be a net operating loss pursuant to the provisions of paragraph (2) of that Article, and excluding an amount deemed not to exist pursuant to the provisions of paragraph (5) of that Article) or the net operating loss caused by a disaster prescribed in Article 58, paragraph (1) of the New Corporation Tax Act incurred in each business year that began within five years before the first day of the first consolidated business year of the consolidated subsidiary corporation to be the net operating loss specified in that item.
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**第二項** 前項の規定の適用に関し必要な事項は、政令で定める。
suppl-4141-79/art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-2
Necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
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### 第十九条（連結事業年度における外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits in Consolidated Business Years
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suppl-4141-79/art-19 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19
**第一項** 新法人税法第八十一条の十五第五項から第七項までの規定は、施行日以後に適格組織再編成（附則第十三条に規定する適格組織再編成をいう。以下この条において同じ。）が行われる場合について適用し、施行日前に適格組織再編成が行われた場合については、旧法人税法第六十九条第四項及び第五項の規定の例による。
suppl-4141-79/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19/par-1
The provisions of Article 81-15, paragraphs (5) through (7) of the New Corporation Tax Act apply to cases where a qualified organizational restructuring (meaning a qualified organizational restructuring prescribed in Article 13 of the Supplementary Provisions; the same applies hereinafter in this Article) is carried out on or after the Effective Date, and with regard to cases where a qualified organizational restructuring was carried out before the Effective Date, the provisions of Article 69, paragraphs (4) and (5) of the Former Corporation Tax Act are to be followed.
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### 第二十条（連結事業年度における仮装経理に基づく過大申告の場合の更正に関する経過措置） — Transitional Measures Concerning Reassessment in the Case of an Excessive Return Based on Fictitious Accounting in Consolidated Business Years
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suppl-4141-79/art-20 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-20
**第一項** 新法人税法第八十一条の十六第四項の規定は、施行日以後に行う同項に規定する適格合併により同項に規定する連結法人が解散した後において同条第一項から第三項までに規定する更正が行われる場合における当該適格合併に係る合併法人について適用し、施行日前に行われた合併により事実を仮装して経理した内国法人が解散した後において当該更正が行われる場合の当該合併に係る合併法人については、旧法人税法第七十条第三項の規定の例による。
suppl-4141-79/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-20/par-1
The provisions of Article 81-16, paragraph (4) of the New Corporation Tax Act apply to the acquiring corporation in a qualified merger prescribed in that paragraph carried out on or after the Effective Date in the case where a Reassessment prescribed in paragraphs (1) through (3) of that Article is made after the consolidated corporation prescribed in that paragraph has been dissolved through the qualified merger, and with regard to the acquiring corporation in a merger carried out before the Effective Date in the case where the Reassessment is made after a domestic corporation that carried out accounting by disguising facts has been dissolved through the merger, the provisions of Article 70, paragraph (3) of the Former Corporation Tax Act are to be followed.
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### 第二十一条（連結中間申告等に関する経過措置） — Transitional Measures Concerning Consolidated Interim Returns, etc.
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suppl-4141-79/art-21 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21
**第一項** 新法人税法第八十一条の十九から第八十一条の二十一まで及び第八十一条の二十六の規定は、附則第三条第一項の規定の適用を受けて新法人税法第四条の二の承認を受けた同項に規定する内国法人については、当該内国法人の最初連結事業年度（新法人税法第十五条の二第一項に規定する最初連結事業年度をいう。以下この条において同じ。）の翌連結事業年度以後の各連結事業年度について適用する。
suppl-4141-79/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-1
The provisions of Articles 81-19 through 81-21 and Article 81-26 of the New Corporation Tax Act apply, with regard to a domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions that has received the approval referred to in Article 4-2 of the New Corporation Tax Act upon receiving the application of the provisions of that paragraph, to each consolidated business year on or after the consolidated business year following the first consolidated business year (meaning the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) of the domestic corporation.
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**第二項** 前項に規定する内国法人（普通法人に限る。）の最初連結事業年度又は他の内国法人（当該最初連結事業年度終了の時において当該内国法人との間に連結完全支配関係を有するものに限る。）の最初連結事業年度（当該内国法人の最初連結事業年度終了の日の属する当該他の内国法人の最初連結事業年度に限る。）の期間に六月経過日（これらの法人の最初連結事業年度開始の日以後六月を経過した日をいう。以下この項において同じ。）がある場合のこれらの法人の当該六月経過日の属する事業年度については、各事業年度の所得に対する法人税を課される事業年度とみなして、新法人税法第七十一条から第七十三条まで及び第七十六条の規定を適用する。
suppl-4141-79/art-21/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-2
In the case where there is a day on which six months have elapsed (meaning the day on which six months have elapsed from the first day of the first consolidated business year of those corporations; the same applies hereinafter in this paragraph) within the period of the first consolidated business year of the domestic corporation prescribed in the preceding paragraph (limited to an ordinary corporation) or the first consolidated business year of another domestic corporation (limited to one that has a consolidated full controlling interest with the domestic corporation as of the end of that first consolidated business year) (limited to the first consolidated business year of the other domestic corporation that includes the last day of the first consolidated business year of the domestic corporation), the provisions of Articles 71 through 73 and Article 76 of the New Corporation Tax Act apply to the business year of those corporations that includes the day on which six months have elapsed by deeming it to be a business year for which corporation tax on income for each business year is imposed.
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**第三項** 前項の場合において、新法人税法第七十一条又は第七十二条の規定による中間申告書が提出されたときは、その提出された中間申告書及びその中間申告書に係る中間納付額は、連結中間申告書及びその連結中間申告書に係る中間納付額とみなして、新法人税法第八十一条の二十二、第八十一条の二十七、第八十一条の三十及び第百三十四条並びに国税通則法第五十七条の規定を適用する。
suppl-4141-79/art-21/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-3
In the case referred to in the preceding paragraph, when an interim return under the provisions of Article 71 or Article 72 of the New Corporation Tax Act has been filed, the provisions of Articles 81-22, 81-27, 81-30 and 134 of the New Corporation Tax Act and Article 57 of the Act on General Rules for National Taxes apply by deeming the interim return so filed and the interim payment pertaining to the interim return to be a consolidated interim return and the interim payment pertaining to the consolidated interim return.
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### 第二十二条（解散による清算所得の金額の計算に関する経過措置） — Transitional Measures Concerning Calculation of the Amount of Liquidation Income upon Dissolution
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suppl-4141-79/art-22 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-22
**第一項** 内国法人である普通法人（解散の時における資本の金額又は出資金額が一億円を超える普通法人及び保険業法に規定する相互会社を除く。）又は協同組合等の平成十五年三月三十一日から平成十六年三月三十一日までの間の解散による清算所得の金額の計算に係る新法人税法第九十三条第二項第二号の規定の適用については、同号中「百分の五十」とあるのは、平成十五年三月三十一日の解散にあっては「百分の七十」と、平成十五年四月一日から平成十六年三月三十一日までの間の解散にあっては「百分の六十」とする。
suppl-4141-79/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-22/par-1
For the purpose of applying the provisions of Article 93, paragraph (2), item (ii) of the New Corporation Tax Act with regard to the calculation of the amount of liquidation income upon a dissolution during the period from March 31, 2003 to March 31, 2004 of an ordinary corporation that is a domestic corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions at the time of dissolution exceeds 100 million yen and a mutual company prescribed in the Insurance Business Act) or a cooperative, etc., the phrase "50 percent" in that item is deemed to be replaced with "70 percent" for a dissolution on March 31, 2003, and with "60 percent" for a dissolution during the period from April 1, 2003 to March 31, 2004.
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### 第二十三条（連結法人に係る行為又は計算の否認に関する経過措置） — Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Consolidated Corporations
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suppl-4141-79/art-23 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-23
**第一項** 新法人税法第百三十二条の三の規定は、法人の平成十五年三月三十一日以後に終了する各連結事業年度の連結所得に対する法人税又は平成十四年四月一日以後に開始し、かつ、施行日以後に終了する各事業年度の所得に対する法人税に係る行為又は計算で当該法人が施行日以後に行うものについて適用する。
suppl-4141-79/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-23/par-1
The provisions of Article 132-3 of the New Corporation Tax Act apply to acts or calculations carried out by a corporation on or after the Effective Date that pertain to corporation tax on consolidated income for each consolidated business year of the corporation ending on or after March 31, 2003, or to corporation tax on income for each business year beginning on or after April 1, 2002 and ending on or after the Effective Date.
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### 第三十四条（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves
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suppl-4141-79/art-34 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-34
**第一項** 第九条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条第三項の規定は、平成十五年四月一日以後に適格分社型分割等（適格分社型分割、適格現物出資又は適格事後設立をいう。以下この条において同じ。）が行われる場合について適用し、同日前に適格分社型分割等が行われる場合については、なお従前の例による。
suppl-4141-79/art-34/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-34/par-1
The provisions of Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by Article 9 apply to cases where a qualified company split by spin-off, etc. (meaning a qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets; the same applies hereinafter in this Article) is carried out on or after April 1, 2003, and with regard to cases where a qualified company split by spin-off, etc. is carried out before that date, the provisions then in force continue to govern.
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### 第三十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4141-79/art-35 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-35
**第一項** 附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4141-79/art-35/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-35/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
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## Cites
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- suppl-4141-79/art-5/par-1: 次項 → 法人税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4141-79/art-5/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-2
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- suppl-4141-79/art-5/par-1: この項 → 法人税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4141-79/art-5/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1
- suppl-4141-79/art-5/par-1: 附則第三条第一項 → 法人税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-79/art-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
- suppl-4141-79/art-5/par-1: 同条第三項 → 法人税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-79/art-3/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-3
- suppl-4141-79/art-5/par-2: この項 → 法人税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4141-79/art-5/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-2
- suppl-4141-79/art-5/par-2: 前項 → 法人税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4141-79/art-5/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1
- suppl-4141-79/art-5/par-3: 第一項 → 法人税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4141-79/art-5/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1
- suppl-4141-79/art-8/par-1: この条 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4141-79/art-8 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8
- suppl-4141-79/art-8/par-1: この項 → 法人税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4141-79/art-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-1
- suppl-4141-79/art-8/par-1: 次項 → 法人税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4141-79/art-8/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-2
- suppl-4141-79/art-8/par-2: この条 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4141-79/art-8 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8
- suppl-4141-79/art-8/par-2: この項 → 法人税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4141-79/art-8/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-2
- suppl-4141-79/art-8/par-2: 第六項 → 法人税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4141-79/art-8/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-6
- suppl-4141-79/art-8/par-3: 前項 → 法人税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4141-79/art-8/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-2
- suppl-4141-79/art-8/par-4: 前二項 → 法人税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4141-79/art-8/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-3
- suppl-4141-79/art-8/par-4: 前二項 → 法人税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4141-79/art-8/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-2
- suppl-4141-79/art-8/par-5: この条 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4141-79/art-8 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8
- suppl-4141-79/art-8/par-5: この項 → 法人税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4141-79/art-8/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-5
- suppl-4141-79/art-8/par-5: 次項 → 法人税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4141-79/art-8/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-6
- suppl-4141-79/art-8/par-6: 第三項 → 法人税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4141-79/art-8/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-3
- suppl-4141-79/art-8/par-6: 前項 → 法人税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4141-79/art-8/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-5
- suppl-4141-79/art-8/par-6: 第二項 → 法人税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4141-79/art-8/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-2
- suppl-4141-79/art-8/par-7: 前各項 → 法人税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4141-79/art-8/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-3
- suppl-4141-79/art-8/par-7: 前各項 → 法人税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4141-79/art-8/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-4
- suppl-4141-79/art-8/par-7: 前各項 → 法人税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4141-79/art-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-1
- suppl-4141-79/art-8/par-7: 前各項 → 法人税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4141-79/art-8/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-5
- suppl-4141-79/art-8/par-7: 第二項 → 法人税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4141-79/art-8/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-2
- suppl-4141-79/art-8/par-7: 前各項 → 法人税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4141-79/art-8/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-6
- suppl-4141-79/art-9/par-1: 次条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4141-79/art-10 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10
- suppl-4141-79/art-9/par-2: 次条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4141-79/art-10 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10
- suppl-4141-79/art-9/par-2: この項 → 法人税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4141-79/art-9/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9/par-2
- suppl-4141-79/art-9/par-2: 附則第三条第一項 → 法人税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-79/art-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
- suppl-4141-79/art-9/par-4: 附則第三条第一項 → 法人税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-79/art-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
- suppl-4141-79/art-10/par-2: 附則第三条第一項 → 法人税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-79/art-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
- suppl-4141-79/art-10/par-4: 附則第三条第一項 → 法人税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-79/art-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
- suppl-4141-79/art-12/par-2: この項 → 法人税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4141-79/art-12/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-12/par-2
- suppl-4141-79/art-12/par-2: 附則第三条第一項 → 法人税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-79/art-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
- suppl-4141-79/art-13/par-1: この条 → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4141-79/art-13 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-13
- suppl-4141-79/art-18/par-1: この条 → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4141-79/art-18 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18
- suppl-4141-79/art-18/par-1: 附則第三条第一項 → 法人税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-79/art-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
- suppl-4141-79/art-18/par-2: 前項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-4141-79/art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-1
- suppl-4141-79/art-19/par-1: 附則第十三条 → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4141-79/art-13 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-13
- suppl-4141-79/art-19/par-1: この条 → 法人税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4141-79/art-19 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19
- suppl-4141-79/art-21/par-1: この条 → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4141-79/art-21 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21
- suppl-4141-79/art-21/par-1: 附則第三条第一項 → 法人税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-79/art-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
- suppl-4141-79/art-21/par-2: この項 → 法人税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4141-79/art-21/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-2
- suppl-4141-79/art-21/par-2: 前項 → 法人税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4141-79/art-21/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-1
- suppl-4141-79/art-21/par-3: 前項 → 法人税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4141-79/art-21/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-2
- suppl-4141-79/art-21/par-3: 国税通則法第五十七条 → 国税通則法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/national-tax-general-rules-act/art-57 · https://japanlaw.org/l/337AC0000000066/art-57
- suppl-4141-79/art-34/par-1: 法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条第三項 → 法人税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4101-24/art-7/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4101-24/art-7/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7/par-3
- suppl-4141-79/art-34/par-1: この条 → 法人税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4141-79/art-34 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-34
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4141-79/art-21 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4141-79/art-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4141-79/art-15 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-15
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4141-79/art-17 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-17
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4141-79/art-22 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-22
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4141-79/art-8 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4141-79/art-23 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-23
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4141-79/art-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4141-79/art-11 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-11
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4141-79/art-18 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4141-79/art-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-2
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4141-79/art-10 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4141-79/art-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-6
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4141-79/art-20 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-20
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4141-79/art-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4141-79/art-13 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-13
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4141-79/art-19 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4141-79/art-34 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-34
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4141-79/art-9 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4141-79/art-14 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-14
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4141-79/art-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-7
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4141-79/art-16 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-16
- suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4141-79/art-12 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-12
## Cited by
35 provisions cite this one. No official source publishes this direction.
- 法人税法 附則第二条第一項（法人税法等の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-2/par-1
- 法人税法 附則第三条第一項（連結納税の承認の申請等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-1
- 法人税法 附則第三条第二項（連結納税の承認の申請等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-2
- 法人税法 附則第三条第三項（連結納税の承認の申請等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-3
- 法人税法 附則第三条第四項（連結納税の承認の申請等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-3/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3/par-4
- 法人税法 附則第四条第一項（みなし事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4/par-1
- 法人税法 附則第四条第二項（みなし事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4/par-2
- 法人税法 附則第四条第三項（みなし事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4/par-3
- 法人税法 附則第四条第四項（みなし事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-4/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4/par-4
- 法人税法 附則第五条第一項（連結事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-1
- 法人税法 附則第五条第二項（連結事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-2
- 法人税法 附則第五条第三項（連結事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-5/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-5/par-3
- 法人税法 附則第八条第一項（退職給与引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-1
- 法人税法 附則第八条第二項（退職給与引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-2
- 法人税法 附則第八条第三項（退職給与引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-3
- 法人税法 附則第八条第四項（退職給与引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-4
- 法人税法 附則第八条第五項（退職給与引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-5
- 法人税法 附則第八条第六項（退職給与引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-6
- 法人税法 附則第八条第七項（退職給与引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-8/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-8/par-7
- 法人税法 附則第九条第一項（連結納税の開始に伴う資産の時価評価損益に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9/par-1
- 法人税法 附則第九条第二項（連結納税の開始に伴う資産の時価評価損益に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9/par-2
- 法人税法 附則第九条第四項（連結納税の開始に伴う資産の時価評価損益に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-9/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-9/par-4
- 法人税法 附則第十条第二項（連結納税への加入に伴う資産の時価評価損益に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10/par-2
- 法人税法 附則第十条第四項（連結納税への加入に伴う資産の時価評価損益に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-10/par-4
- 法人税法 附則第十二条第二項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-12/par-2
- 法人税法 附則第十三条第一項（外国税額の控除に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-13/par-1
- 法人税法 附則第十八条第一項（連結欠損金額に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-1
- 法人税法 附則第十八条第二項（連結欠損金額に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-18/par-2
- 法人税法 附則第十九条第一項（連結事業年度における外国税額の控除に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-19/par-1
- 法人税法 附則第二十一条第一項（連結中間申告等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-1
- 法人税法 附則第二十一条第二項（連結中間申告等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-2
- 法人税法 附則第二十一条第三項（連結中間申告等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-21/par-3
- 法人税法 附則第三十四条第一項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-34/par-1
- 法人税法 附則第三十五条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-35/par-1
- 法人税法 附則第八条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-8/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-20261008T111236-093, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-094, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-095, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-093, translated 2026-10-09
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08