# 法人税法 / Corporation Tax Act — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（みなし事業年度に関する経過措置） — address `suppl-4141-79/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-4 - 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. --- ### 第四条（みなし事業年度に関する経過措置） — Transitional Measures Concerning Deemed Business Years caption: machine translation, not official 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 --- ## Cites - suppl-4141-79/art-4/par-1: 次項 → 法人税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), 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 - suppl-4141-79/art-4/par-1: 第四項 → 法人税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), 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 - suppl-4141-79/art-4/par-2: この条 → 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-4/par-2: 前条第一項 → 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-4/par-2: 前条第三項 → 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-4/par-3: 前項 → 法人税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), 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 - suppl-4141-79/art-4/par-4: 第二項 → 法人税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), 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 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 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-20261008T111236-093, 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