# 法人税法 / Corporation Tax Act — 第三条 (Supplementary Provisions, Article 3) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三条 (Supplementary Provisions, Article 3)（連結納税の承認の申請等に関する経過措置） — address `suppl-4141-79/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三条（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. caption: machine translation, not official 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. machine translation, not official --- ## Cites - suppl-4141-79/art-3/par-1: 次項 → 法人税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), 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 - suppl-4141-79/art-3/par-1: この項 → 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-3/par-2: 前項 → 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-3/par-3: 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-3/par-4: 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 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08