# 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)（連結納税の承認の取消し等に関する経過措置） — address `suppl-4201-23/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-4201-23/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4201-23/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（連結納税の承認の取消し等に関する経過措置） — Transitional Measures Concerning Rescission, etc. of Approval for Consolidated Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-12</sup>

**第一項**  新法人税法第四条の五第二項第六号及び第七号の規定は、施行日以後に生ずるこれらの規定に掲げる事実について適用する。
<sup>suppl-4201-23/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-12/par-1</sup>
The provisions of Article 4-5, paragraph (2), items (vi) and (vii) of the New Corporation Tax Act apply to the facts listed in those provisions that occur on or after the Effective Date.
<sup>machine translation, not official</sup>

---

## 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-20261008T111236-109, 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