# 法人税法 / Corporation Tax Act — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（連結納税の開始等に伴う資産の時価評価損益に関する経過措置） — address `suppl-4181-10/art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36 - 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. --- ### 第三十六条（連結納税の開始等に伴う資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement, etc. of Consolidated Taxation caption: machine translation, not official suppl-4181-10/art-36 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36 **第一項** 新法人税法第六十一条の十一第一項第四号の規定は、平成十八年十月一日以後に行われる適格株式交換に係る株式交換完全子法人である法人について適用する。 suppl-4181-10/art-36/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-1 The provisions of Article 61-11, paragraph (1), item (iv) of the New Corporation Tax Act apply to a corporation that is a wholly owned subsidiary corporation in a share exchange pertaining to a qualified share exchange carried out on or after October 1, 2006. machine translation, not official **第二項** 新法人税法第六十一条の十一第一項第五号の規定は、平成十八年十月一日以後に行われる適格合併、同号に規定する合併類似適格分割型分割（以下この項及び第五項において「合併類似適格分割型分割」という。）、適格株式交換又は適格株式移転に係る同号に掲げる法人について適用し、同日前に行われた適格合併、合併類似適格分割型分割又は株式移転に係る旧法人税法第六十一条の十一第一項第四号に掲げる法人については、なお従前の例による。 suppl-4181-10/art-36/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-2 The provisions of Article 61-11, paragraph (1), item (v) of the New Corporation Tax Act apply to a corporation listed in that item pertaining to a qualified merger, a quasi-merger Qualified Company Split by Split-Off prescribed in that item (hereinafter referred to as a "quasi-merger Qualified Company Split by Split-Off" in this paragraph and paragraph (5)), a qualified share exchange or a qualified share transfer carried out on or after October 1, 2006, and with regard to a corporation listed in Article 61-11, paragraph (1), item (iv) of the Former Corporation Tax Act pertaining to a qualified merger, a quasi-merger Qualified Company Split by Split-Off or a share transfer carried out before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 平成十八年十月一日前に行われた株式交換に係る旧法人税法第六十一条の十一第一項第六号に掲げる法人については、なお従前の例による。 suppl-4181-10/art-36/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-3 With regard to a corporation listed in Article 61-11, paragraph (1), item (vi) of the Former Corporation Tax Act pertaining to a share exchange carried out before October 1, 2006, the provisions then in force continue to govern. machine translation, not official **第四項** 新法人税法第六十一条の十二第一項第二号の規定は、平成十八年十月一日以後に行われる適格株式交換に係る株式交換完全子法人である法人について適用する。 suppl-4181-10/art-36/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-4 The provisions of Article 61-12, paragraph (1), item (ii) of the New Corporation Tax Act apply to a corporation that is a wholly owned subsidiary corporation in a share exchange pertaining to a qualified share exchange carried out on or after October 1, 2006. machine translation, not official **第五項** 新法人税法第六十一条の十二第一項第三号の規定は、平成十八年十月一日以後に行われる適格合併、合併類似適格分割型分割又は適格株式交換に係る同号に掲げる法人について適用し、同日前に行われた適格合併又は合併類似適格分割型分割に係る旧法人税法第六十一条の十二第一項第二号に掲げる法人については、なお従前の例による。 suppl-4181-10/art-36/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-5 The provisions of Article 61-12, paragraph (1), item (iii) of the New Corporation Tax Act apply to a corporation listed in that item pertaining to a qualified merger, a quasi-merger Qualified Company Split by Split-Off or a qualified share exchange carried out on or after October 1, 2006, and with regard to a corporation listed in Article 61-12, paragraph (1), item (ii) of the Former Corporation Tax Act pertaining to a qualified merger or a quasi-merger Qualified Company Split by Split-Off carried out before that date, the provisions then in force continue to govern. machine translation, not official **第六項** 平成十八年十月一日前に行われた株式交換に係る旧法人税法第六十一条の十二第一項第四号に掲げる法人については、なお従前の例による。 suppl-4181-10/art-36/par-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-6 With regard to a corporation listed in Article 61-12, paragraph (1), item (iv) of the Former Corporation Tax Act pertaining to a share exchange carried out before October 1, 2006, the provisions then in force continue to govern. machine translation, not official **第七項** 会社法施行日から平成十八年九月三十日までの間に株式移転により設立される法人に係る旧法人税法第六十一条の十一及び第六十一条の十二の規定の適用については、旧法人税法第六十一条の十一第一項第一号中「商法第三百五十二条第一項（株式交換）に規定する完全子会社」とあるのは、「会社法第七百七十三条第一項第五号（株式移転計画）に規定する株式移転完全子会社」とする。 suppl-4181-10/art-36/par-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-7 With regard to the application of the provisions of Articles 61-11 and 61-12 of the Former Corporation Tax Act to a corporation incorporated through a share transfer during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owned subsidiary company prescribed in Article 352, paragraph (1) (Share Exchange) of the Commercial Code" in Article 61-11, paragraph (1), item (i) of the Former Corporation Tax Act is deemed to be replaced with "wholly owned subsidiary company in share transfer prescribed in Article 773, paragraph (1), item (v) (Share Transfer Plans) of the Companies Act". machine translation, not official --- ## Cites - suppl-4181-10/art-36/par-2: この項 → 法人税法 附則第三十六条第二項 (Supplementary Provisions, Article 36, paragraph (2)), suppl-4181-10/art-36/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-2 - suppl-4181-10/art-36/par-2: 第五項 → 法人税法 附則第三十六条第五項 (Supplementary Provisions, Article 36, paragraph (5)), suppl-4181-10/art-36/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-36/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-5 - suppl-4181-10/art-36/par-7: 商法第三百五十二条第一項 → e-Gov law 132AC0000000048, 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — not held in this collection - suppl-4181-10/art-36/par-7: 会社法第七百七十三条第一項第五号 → 会社法 第七百七十三条第一項第五号 (Article 773, paragraph (1), item (v)), art-773/par-1/item-5 — https://japanlaw.org/ja/companies-act/art-773/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-4/sub-2 - 法人税法 附則第一条第一項第六号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6/sub-2 - 法人税法 附則第三十六条第二項（連結納税の開始等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-4181-10/art-36/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/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-20261008T111236-103, 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