# 法人税法 / Corporation Tax Act — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（連結欠損金の繰越しに関する経過措置） — address `suppl-4221-6/art-26` - 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-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26 - 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. --- ### 第二十六条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses caption: machine translation, not official suppl-4221-6/art-26 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26 **第一項** 新法人税法第八十一条の九第一項の規定は、連結親法人の連結親法人事業年度が施行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、連結親法人の連結親法人事業年度が施行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-4221-6/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-1 The provisions of Article 81-9, paragraph (1) of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation started before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第八十一条の九第二項（第一号に係る部分に限る。）及び第三項（第一号に係る部分に限る。）の規定は、連結承認日（新法人税法第四条の二の承認の効力が生じた日をいう。以下この条において同じ。）の属する連結親法人事業年度開始の日が施行日以後である連結親法人又は新法人税法第八十一条の九第二項第一号に規定する特定連結子法人の同号に定める欠損金額又は連結欠損金個別帰属額について適用する。 suppl-4221-6/art-26/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-2 The provisions of Article 81-9, paragraph (2) (limited to the part pertaining to item (i)) and paragraph (3) (limited to the part pertaining to item (i)) of the New Corporation Tax Act apply to the net operating loss or individually attributed amount of consolidated operating loss specified in that item of a consolidated parent corporation or a specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i) of the New Corporation Tax Act for which the first day of the consolidated parent corporation's business year containing the consolidation approval date (meaning the day on which the approval set forth in Article 4-2 of the New Corporation Tax Act took effect; the same applies hereinafter in this Article) is on or after the Effective Date. machine translation, not official **第三項** 前項の場合において、施行日から平成二十二年九月三十日までの間に同項に規定する特定連結子法人を分割法人又は被合併法人とする分割型分割又は合併が行われるときの十月旧法人税法第五十七条第九項又は第五十八条第四項の規定の適用については、十月旧法人税法第五十七条第九項第一号ロ及び第二号ロ中「第八十一条の九第二項第二号に規定する連結子法人」とあるのは、「第八十一条の九第二項第一号に規定する特定連結子法人」とする。 suppl-4221-6/art-26/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-3 In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 57, paragraph (9) or Article 58, paragraph (4) of the Corporation Tax Act Before the October Changes when a company split by split-off or a merger in which the specified consolidated subsidiary corporation prescribed in that paragraph is the splitting corporation or the acquired corporation is effected during the period from the Effective Date to September 30, 2010, the phrase "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii)" in Article 57, paragraph (9), item (i), (b) and item (ii), (b) of the Corporation Tax Act Before the October Changes is deemed to be replaced with "specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i)". machine translation, not official **第四項** 連結承認日の属する連結親法人事業年度開始の日が施行日前であった連結親法人又は連結子法人の旧法人税法第八十一条の九第二項第一号又は第二号に定める欠損金額又は連結欠損金個別帰属額については、同項（第一号又は第二号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4221-6/art-26/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-4 With regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (i) or (ii) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation for which the first day of the consolidated parent corporation's business year containing the consolidation approval date was before the Effective Date, the provisions of that paragraph (limited to the part pertaining to item (i) or (ii)) remain in force. machine translation, not official **第五項** 前項の場合において、施行日から平成二十二年九月三十日までの間に同項に規定する連結子法人を分割法人とする分割型分割が行われるとき又は施行日から同項の連結親法人事業年度終了の日までの間に同項に規定する連結子法人を被合併法人とする合併が行われるときの十月旧法人税法第五十七条第九項又は第五十八条第四項の規定の適用については、十月旧法人税法第五十七条第九項第一号ロ及び第二号ロ中「第八十一条の九第二項第二号に規定する連結子法人」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第二号（連結欠損金の繰越し）に規定する連結子法人」とする。 suppl-4221-6/art-26/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-5 In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 57, paragraph (9) or Article 58, paragraph (4) of the Corporation Tax Act Before the October Changes when a company split by split-off in which the consolidated subsidiary corporation prescribed in that paragraph is the splitting corporation is effected during the period from the Effective Date to September 30, 2010, or when a merger in which the consolidated subsidiary corporation prescribed in that paragraph is the acquired corporation is effected during the period from the Effective Date to the last day of the consolidated parent corporation business year referred to in that paragraph, the phrase "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii)" in Article 57, paragraph (9), item (i), (b) and item (ii), (b) of the Corporation Tax Act Before the October Changes is deemed to be replaced with "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act". machine translation, not official **第六項** 新法人税法第八十一条の九第二項（第二号に係る部分に限る。）及び第三項（第二号に係る部分に限る。）の規定は、同条第二項に規定する連結親法人若しくは連結子法人の施行日以後に開始する連結親法人事業年度の期間（平成二十二年十月一日以後の期間に限る。）内に同項第二号に規定する適格合併が行われる場合又は当該連結親法人若しくは連結子法人の施行日以後に開始する連結親法人事業年度の期間内に同号に規定する他の内国法人（同年十月一日以後に解散するものに限る。）の残余財産が確定する場合の同号に定める欠損金額又は連結欠損金個別帰属額について適用する。 suppl-4221-6/art-26/par-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-6 The provisions of Article 81-9, paragraph (2) (limited to the part pertaining to item (ii)) and paragraph (3) (limited to the part pertaining to item (ii)) of the New Corporation Tax Act apply to the net operating loss or individually attributed amount of consolidated operating loss specified in that item in the case where a qualified merger prescribed in paragraph (2), item (ii) of that Article is effected within the period of a consolidated parent corporation business year of the consolidated parent corporation or consolidated subsidiary corporation prescribed in paragraph (2) of that Article starting on or after the Effective Date (limited to the period on or after October 1, 2010), or in the case where the residual assets of another domestic corporation prescribed in that item (limited to one that dissolves on or after October 1, 2010) are determined within the period of a consolidated parent corporation business year of that consolidated parent corporation or consolidated subsidiary corporation starting on or after the Effective Date. machine translation, not official **第七項** 連結親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。）内に適格合併を行った場合又は連結親法人が同年九月三十日以前に旧法人税法第五十七条第二項に規定する合併類似適格分割型分割を行った場合の旧法人税法第八十一条の九第二項第三号に定める欠損金額又は連結欠損金個別帰属額については、同項（同号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4221-6/art-26/par-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-7 With regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act in the case where a consolidated parent corporation effected a qualified merger 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), or in the case where a consolidated parent corporation effected a quasi-merger Qualified Company Split by Split-Off prescribed in Article 57, paragraph (2) of the Former Corporation Tax Act on or before September 30, 2010, the provisions of that paragraph (limited to the part pertaining to that item) remain in force. machine translation, not official **第八項** 施行日から平成二十二年九月三十日までの間における新法人税法第八十一条の九第二項の規定の適用については、同項第一号中「第五十八条第四項」とあるのは「第五十八条第六項」と、同号イ中「第五項」とあるのは「第六項」と、「同条第四項又は第八項」とあるのは「同条第五項又は第九項」と、「同条第三項」とあるのは「同条第四項」とする。 suppl-4221-6/art-26/par-8 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-8 With regard to the application of the provisions of Article 81-9, paragraph (2) of the New Corporation Tax Act during the period from the Effective Date to September 30, 2010, the phrase "Article 58, paragraph (4)" in item (i) of that paragraph is deemed to be replaced with "Article 58, paragraph (6)", the phrase "paragraph (5)" in (a) of that item with "paragraph (6)", the phrase "paragraph (4) or (8) of that Article" with "paragraph (5) or (9) of that Article", and the phrase "paragraph (3) of that Article" with "paragraph (4) of that Article". machine translation, not official **第九項** 連結法人が平成二十二年九月三十日以前に合併又は分割型分割を行った場合の旧法人税法第八十一条の九第三項に規定する欠損金額については、同項の規定は、なおその効力を有する。この場合において、当該分割型分割の日の前日の属する連結親法人事業年度が施行日前に開始したものであるときは、同項中「前項第二号」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第二号（連結欠損金の繰越し）」とし、当該前日の属する連結親法人事業年度が施行日以後に開始するものであるときは、同項中「前項第二号に規定する連結子法人」とあるのは「前項第一号に規定する特定連結子法人」とする。 suppl-4221-6/art-26/par-9 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-9 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-9 With regard to the net operating loss prescribed in Article 81-9, paragraph (3) of the Former Corporation Tax Act in the case where a consolidated corporation effected a merger or a company split by split-off on or before September 30, 2010, the provisions of that paragraph remain in force. In such a case, when the consolidated parent corporation business year containing the day preceding the date of that company split by split-off started before the Effective Date, the phrase "item (ii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act", and when the consolidated parent corporation business year containing that preceding day starts on or after the Effective Date, the phrase "consolidated subsidiary corporation prescribed in item (ii) of the preceding paragraph" in that paragraph is deemed to be replaced with "specified consolidated subsidiary corporation prescribed in item (i) of the preceding paragraph". machine translation, not official **第十項** 十月新法人税法第八十一条の九第五項（同項第三号の連結子法人に係る部分に限る。）の規定は、当該連結子法人を同号に規定する合併法人等とする同号に規定する適格組織再編成等が行われる日が平成二十二年十月一日以後の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を除く。）である場合の同号に定める連結欠損金個別帰属額について適用する。 suppl-4221-6/art-26/par-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-10 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-10 The provisions of Article 81-9, paragraph (5) of the Corporation Tax Act as Amended for October (limited to the part pertaining to the consolidated subsidiary corporation referred to in item (iii) of that paragraph) apply to the individually attributed amount of consolidated operating loss specified in that item in the case where the day on which a qualified reorganization, etc. prescribed in that item in which the consolidated subsidiary corporation is the acquiring corporation, etc. prescribed in that item is effected is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date). machine translation, not official **第十一項** 新法人税法第八十一条の九の二第二項（第一号に係る部分に限る。）の規定は、同項に規定する連結親法人又は連結子法人の施行日以後に開始する連結親法人事業年度の期間（平成二十二年十月一日以後の期間に限る。）内に同号に規定する適格合併が行われる場合の同号に掲げる未処理欠損金額又は連結欠損金個別帰属額について適用する。 suppl-4221-6/art-26/par-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-11 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-11 The provisions of Article 81-9-2, paragraph (2) of the New Corporation Tax Act (limited to the part pertaining to item (i)) apply to the amount of unappropriated loss or individually attributed amount of consolidated operating loss listed in that item in the case where a qualified merger prescribed in that item is effected within the period of a consolidated parent corporation business year of the consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph starting on or after the Effective Date (limited to the period on or after October 1, 2010). machine translation, not official **第十二項** 連結親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。）内に適格合併を行った場合又は連結親法人が同年九月三十日以前に旧法人税法第五十七条第二項に規定する合併類似適格分割型分割を行った場合の旧法人税法第八十一条の九の二第二項第一号に掲げる未処理欠損金額又は連結欠損金個別帰属額については、同項（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「前条第二項第三号」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第七項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第三号（連結欠損金の繰越し）」とする。 suppl-4221-6/art-26/par-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-12 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-12 With regard to the amount of unappropriated loss or individually attributed amount of consolidated operating loss listed in Article 81-9-2, paragraph (2), item (i) of the Former Corporation Tax Act in the case where a consolidated parent corporation effected a qualified merger 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), or in the case where a consolidated parent corporation effected a quasi-merger Qualified Company Split by Split-Off prescribed in Article 57, paragraph (2) of the Former Corporation Tax Act on or before September 30, 2010, the provisions of that paragraph (limited to the part pertaining to that item) remain in force. In such a case, the phrase "paragraph (2), item (iii) of the preceding Article" in that item is deemed to be replaced with "Article 81-9, paragraph (2), item (iii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (7) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act". machine translation, not official **第十三項** 十月新法人税法第八十一条の十第二項（同項第二号の連結子法人に係る部分に限る。）の規定は、当該連結子法人を合併法人、分割承継法人、被現物出資法人又は被現物分配法人とする同号に規定する適格組織再編成等が行われる日が平成二十二年十月一日以後の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を除く。）である場合の同号に掲げる連結欠損金個別帰属額について適用する。 suppl-4221-6/art-26/par-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-13 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-13 The provisions of Article 81-10, paragraph (2) of the Corporation Tax Act as Amended for October (limited to the part pertaining to the consolidated subsidiary corporation referred to in item (ii) of that paragraph) apply to the individually attributed amount of consolidated operating loss listed in that item in the case where the day on which a qualified reorganization, etc. prescribed in that item in which the consolidated subsidiary corporation is the acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind is effected is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date). machine translation, not official **第十四項** 新法人税法第八十一条の九の二第三項の規定は、同項の欠損等連結法人の施行日以後に開始する連結親法人事業年度の期間内に同項に規定する内国法人（平成二十二年十月一日以後に解散するものに限る。）の残余財産が確定する場合の同項に規定する未処理欠損金額又は連結欠損金個別帰属額について適用する。 suppl-4221-6/art-26/par-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-14 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-14 The provisions of Article 81-9-2, paragraph (3) of the New Corporation Tax Act apply to the amount of unappropriated loss or individually attributed amount of consolidated operating loss prescribed in that paragraph in the case where the residual assets of a domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) are determined within the period of a consolidated parent corporation business year of the consolidated corporation showing a loss, etc. referred to in that paragraph starting on or after the Effective Date. machine translation, not official **第十五項** 新法人税法第八十一条の九の二第四項の規定は、連結承認日の属する連結親法人事業年度開始の日が施行日以後である同項に規定する連結親法人又は特定連結子法人の同項に規定する欠損金額又は連結欠損金個別帰属額について適用する。 suppl-4221-6/art-26/par-15 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-15 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-15 The provisions of Article 81-9-2, paragraph (4) of the New Corporation Tax Act apply to the net operating loss or individually attributed amount of consolidated operating loss prescribed in that paragraph of a consolidated parent corporation or specified consolidated subsidiary corporation prescribed in that paragraph for which the first day of the consolidated parent corporation's business year containing the consolidation approval date is on or after the Effective Date. machine translation, not official **第十六項** 連結承認日の属する連結親法人事業年度開始の日が施行日前であった旧法人税法第八十一条の九の二第三項に規定する連結親法人又は連結子法人の同項に規定する欠損金額又は連結欠損金個別帰属額については、同項の規定は、なおその効力を有する。この場合において、同項中「前条第二項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項（連結欠損金の繰越し）」とする。 suppl-4221-6/art-26/par-16 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-16 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-16 With regard to the net operating loss or individually attributed amount of consolidated operating loss prescribed in Article 81-9-2, paragraph (3) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph for which the first day of the consolidated parent corporation's business year containing the consolidation approval date was before the Effective Date, the provisions of that paragraph remain in force. In such a case, the phrase "paragraph (2) of the preceding Article" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (2) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act". machine translation, not official **第十七項** 新法人税法第八十一条の九の二第五項の規定は、同項に規定する連結親法人若しくは連結子法人の施行日以後に開始する連結親法人事業年度の期間（平成二十二年十月一日以後の期間に限る。）内に同項に規定する適格合併が行われる場合又は当該連結親法人の施行日以後に開始する連結親法人事業年度の期間内に同項に規定する他の内国法人である欠損等法人若しくは欠損等連結法人（同年十月一日以後に解散するものに限る。）の残余財産が確定する場合の同項に規定する未処理欠損金額又は連結欠損金個別帰属額について適用する。 suppl-4221-6/art-26/par-17 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-17 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-17 The provisions of Article 81-9-2, paragraph (5) of the New Corporation Tax Act apply to the amount of unappropriated loss or individually attributed amount of consolidated operating loss prescribed in that paragraph in the case where a qualified merger prescribed in that paragraph is effected within the period of a consolidated parent corporation business year of the consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph starting on or after the Effective Date (limited to the period on or after October 1, 2010), or in the case where the residual assets of a corporation showing a loss, etc. or consolidated corporation showing a loss, etc. that is another domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) are determined within the period of a consolidated parent corporation business year of that consolidated parent corporation starting on or after the Effective Date. machine translation, not official **第十八項** 連結親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。）内に適格合併を行った場合又は連結親法人が同年九月三十日以前に旧法人税法第五十七条第二項に規定する合併類似適格分割型分割を行った場合の旧法人税法第八十一条の九の二第四項に規定する未処理欠損金額又は連結欠損金個別帰属額については、同項の規定は、なおその効力を有する。この場合において、同項中「同項第三号イ」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第七項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第三号イ（連結欠損金の繰越し）」とする。 suppl-4221-6/art-26/par-18 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-18 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-18 With regard to the amount of unappropriated loss or individually attributed amount of consolidated operating loss prescribed in Article 81-9-2, paragraph (4) of the Former Corporation Tax Act in the case where a consolidated parent corporation effected a qualified merger 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), or in the case where a consolidated parent corporation effected a quasi-merger Qualified Company Split by Split-Off prescribed in Article 57, paragraph (2) of the Former Corporation Tax Act on or before September 30, 2010, the provisions of that paragraph remain in force. In such a case, the phrase "item (iii), (a) of that paragraph" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (2), item (iii), (a) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (7) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4221-6/art-26/par-2: この条 → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4221-6/art-26 — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26 - suppl-4221-6/art-26/par-3: 前項 → 法人税法 附則第二十六条第二項 (Supplementary Provisions, Article 26, paragraph (2)), suppl-4221-6/art-26/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-2 - suppl-4221-6/art-26/par-5: 前項 → 法人税法 附則第二十六条第四項 (Supplementary Provisions, Article 26, paragraph (4)), suppl-4221-6/art-26/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-4 - suppl-4221-6/art-26/par-9: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項 → 法人税法 附則第二十六条第四項 (Supplementary Provisions, Article 26, paragraph (4)), suppl-4221-6/art-26/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-4 - suppl-4221-6/art-26/par-12: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第七項 → 法人税法 附則第二十六条第七項 (Supplementary Provisions, Article 26, paragraph (7)), suppl-4221-6/art-26/par-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-7 - suppl-4221-6/art-26/par-16: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項 → 法人税法 附則第二十六条第四項 (Supplementary Provisions, Article 26, paragraph (4)), suppl-4221-6/art-26/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-4 - suppl-4221-6/art-26/par-18: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第七項 → 法人税法 附則第二十六条第七項 (Supplementary Provisions, Article 26, paragraph (7)), suppl-4221-6/art-26/par-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-7 ## Cited by 11 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 附則第十条第二項（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-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10/par-2 - 法人税法 附則第十九条第二項（青色申告書を提出した事業年度の欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-19/par-2 - 法人税法 附則第二十条第二項（青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-20/par-2 - 法人税法 附則第二十六条第二項（連結欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-2 - 法人税法 附則第二十六条第三項（連結欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-3 - 法人税法 附則第二十六条第五項（連結欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-5 - 法人税法 附則第二十六条第九項（連結欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-9 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-9 - 法人税法 附則第二十六条第十二項（連結欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-12 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-12 - 法人税法 附則第二十六条第十六項（連結欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-16 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-16 - 法人税法 附則第二十六条第十八項（連結欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-26/par-18 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-18 --- ## 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-20261008T111236-115, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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