# 法人税法 / Corporation Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — address `suppl-4171-21/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12 - 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. --- ### 第十二条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc. caption: machine translation, not official suppl-4171-21/art-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12 **第一項** 新法人税法第五十九条第一項の規定は、施行日以後に会社更生法（平成十四年法律第百五十四号）又は金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）の規定による更生手続開始の決定がされる場合について適用する。 suppl-4171-21/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12/par-1 The provisions of Article 59, paragraph (1) of the New Corporation Tax Act apply in the case where an order commencing reorganization proceedings is made on or after the Effective Date pursuant to the provisions of the Corporate Reorganization Act (Act No. 154 of 2002) or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996). machine translation, not official **第二項** 新法人税法第五十九条第二項の規定は、法人の施行日以後に終了する事業年度（施行日前に開始し、かつ、施行日以後に終了する事業年度のうち、附則第十条第三項又は前条第二項に規定する事実の生じた日の属する事業年度で当該事実の生じた日が施行日前であるもの（以下この項において「経過事業年度」という。）を除く。）の所得に対する法人税について適用し、法人の施行日前に終了した事業年度（経過事業年度を含む。）の所得に対する法人税については、なお従前の例による。 suppl-4171-21/art-12/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12/par-2 The provisions of Article 59, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date (excluding, among the business years that commence before the Effective Date and end on or after the Effective Date, a business year that includes the date on which a fact prescribed in Article 10, paragraph (3) of the Supplementary Provisions or paragraph (2) of the preceding Article occurred, where the date on which that fact occurred is before the Effective Date (referred to as a "transitional business year" in this paragraph)), and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date (including transitional business years), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-21/art-12/par-2: 附則第十条第三項 → 法人税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4171-21/art-10/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-3 - suppl-4171-21/art-12/par-2: 前条第二項 → 法人税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4171-21/art-11/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-11/par-2 - suppl-4171-21/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-4171-21/art-12/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十条第一項（資産の評価益の益金不算入等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-1 - 法人税法 附則第十二条第二項（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4171-21/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12/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-20261008T111236-100, 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