# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — address `suppl-4231-114/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-14 - 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. --- ### 第十四条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — Transitional Measures Concerning Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed, etc. caption: machine translation, not official suppl-4231-114/art-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-14 **第一項** 新法人税法第五十七条（第一項ただし書、第五項及び第十一項を除く。）及び第五十八条（第一項ただし書、第三項及び第六項を除く。）の規定は、法人の平成二十年四月一日以後に終了した事業年度において生じた欠損金額について適用し、法人の同日前に終了した事業年度において生じた欠損金額については、なお従前の例による。 suppl-4231-114/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-14/par-1 The provisions of Article 57 (excluding the proviso to paragraph (1), paragraph (5) and paragraph (11)) and Article 58 (excluding the proviso to paragraph (1), paragraph (3) and paragraph (6)) of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern a net operating loss incurred in a business year of a corporation that ended before that date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-3/sub-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-20261008T111236-118, 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