# 法人税法 / Corporation Tax Act — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — address `suppl-4221-6/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-23 - 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. --- ### 第二十三条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses caption: machine translation, not official suppl-4221-6/art-23 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-23 **第一項** 法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に当該法人を合併法人又は分割承継法人とする十月旧法人税法第六十二条の七第七項に規定する特定適格合併等を行った場合の同項に規定する特定保有資産については、なお従前の例による。 suppl-4221-6/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-23/par-1 With regard to the specified owned assets prescribed in Article 62-7, paragraph (7) of the Corporation Tax Act Before the October Changes in the case where a corporation effected a specified qualified merger, etc. prescribed in that paragraph in which the corporation is the acquiring corporation or the succeeding corporation in a company split within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern. machine translation, not official ## 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三号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/sub-2 - 法人税法 附則第十条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10/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-20261008T111236-114, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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