# 法人税法 / Corporation Tax Act — 第五十条 (Supplementary Provisions, Article 50) - 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: 第五十条 (Supplementary Provisions, Article 50)（各連結事業年度の連結所得に対する法人税の税率に関する経過措置） — address `suppl-4181-10/art-50` - 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-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-50 - 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. --- ### 第五十条（各連結事業年度の連結所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Consolidated Income for Each Consolidated Business Year caption: machine translation, not official suppl-4181-10/art-50 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-50 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-50 **第一項** 新法人税法第八十一条の十二第一項から第三項までの規定は、これらの規定に規定する連結親法人の連結親法人事業年度（新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条及び次条において同じ。）が平成十九年一月一日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の十二第一項から第三項までに規定する連結親法人の連結親法人事業年度が同日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。 suppl-4181-10/art-50/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-50/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-50/par-1 The provisions of Article 81-12, paragraphs (1) through (3) of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation prescribed in those provisions (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article and the following Article) commences on or after January 1, 2007, and with regard to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation prescribed in Article 81-12, paragraphs (1) through (3) of the Former Corporation Tax Act commenced before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-10/art-50/par-1: 次条 → 法人税法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4181-10/art-51 — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-51 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-51 - suppl-4181-10/art-50/par-1: この条 → 法人税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4181-10/art-50 — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-50 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-50 ## 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五号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-5/sub-2 - 法人税法 附則第五十条第一項（各連結事業年度の連結所得に対する法人税の税率に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-50/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-50/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-20261008T111236-104, 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