# 法人税法 / Corporation Tax Act — 第二十条 (Supplementary Provisions, Article 20) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十条 (Supplementary Provisions, Article 20)（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） — address `suppl-4141-79/art-20` - 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/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-20 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十条（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 caption: machine translation, not official 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. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261008T111236-095, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08