# 法人税法 / Corporation Tax Act — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — address `suppl-4151-8/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11 - 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. --- ### 第十一条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — Transitional Measures Concerning Carryover of Losses in Business Years in Which a Blue Return Was Filed, etc. caption: machine translation, not official suppl-4151-8/art-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11 **第一項** 新法人税法第五十七条第九項及び第五十八条第四項の規定は、法人が施行日以後に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行う場合の当該分割型分割又は合併の日の前日の属する事業年度における欠損金額について適用し、法人が施行日前に当該法人を分割法人又は被合併法人とする分割型分割又は合併を行った場合の当該分割型分割又は合併の日の前日の属する事業年度における欠損金額については、なお従前の例による。 suppl-4151-8/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11/par-1 The provisions of Article 57, paragraph (9) and Article 58, paragraph (4) of the New Corporation Tax Act apply to the net operating loss in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carries out, on or after the Effective Date, the company split by split-off or merger in which the corporation is the splitting corporation or acquired corporation, and with regard to the net operating loss in the business year that includes the day before the date of a company split by split-off or merger in the case where a corporation carried out, before the Effective Date, the company split by split-off or merger in which the corporation was the splitting corporation or acquired corporation, the provisions then in force continue to govern. machine translation, not official **第二項** 経過措置適用子法人又は経過措置期間加入法人（以下この項及び附則第十三条第二項において「経過措置適用子法人等」という。）が経過措置対象年度（施行日の属する経過措置対象年度にあっては、施行日からその経過措置対象年度終了の日までの期間）において当該経過措置適用子法人等を分割法人とする分割型分割を行った場合には、当該経過措置適用子法人等の当該分割型分割の日の前日の属する事業年度における新法人税法第五十七条第九項第一号の規定の適用については、同号イ中「連結親法人事業年度」とあるのは、「最初の連結事業年度」とする。 suppl-4151-8/art-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11/par-2 In the case where a subsidiary corporation under the transitional measures or a corporation joining during the transitional period (referred to as a "subsidiary corporation, etc. under the transitional measures" in this paragraph and Article 13, paragraph (2) of the Supplementary Provisions) has carried out, in the business year subject to the transitional measures (or, for the business year subject to the transitional measures that includes the Effective Date, in the period from the Effective Date to the last day of that business year subject to the transitional measures), a company split by split-off in which the subsidiary corporation, etc. under the transitional measures is the splitting corporation, for the purpose of applying the provisions of Article 57, paragraph (9), item (i) of the New Corporation Tax Act in the business year of the subsidiary corporation, etc. under the transitional measures that includes the day before the date of the company split by split-off, the phrase "consolidated parent corporation business year" in (a) of that item is deemed to be replaced with "first consolidated business year". machine translation, not official --- ## Cites - suppl-4151-8/art-11/par-2: この項 → 法人税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4151-8/art-11/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11/par-2 - suppl-4151-8/art-11/par-2: 附則第十三条第二項 → 法人税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4151-8/art-13/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-13/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-1/sub-1 - 法人税法 附則第十一条第二項（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4151-8/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-097, 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