# 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)（連結欠損金の繰越しに関する経過措置） — address `suppl-4231-82/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-4231-82/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-82/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.

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### 第十四条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-14</sup>

**第一項**  新法人税法第八十一条の九第五項（第四号に係る部分に限る。）の規定は、連結親法人の平成二十三年四月一日以後に開始する同号に規定する適用連結事業年度（施行日前に終了する同号に規定する適用連結事業年度を除く。）の連結所得に対する法人税について適用する。
<sup>suppl-4231-82/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-14/par-1</sup>
The provisions of Article 81-9, paragraph (5) of the New Corporation Tax Act (limited to the part pertaining to item (iv)) apply to corporation tax on consolidated income for an applicable consolidated business year prescribed in that item of a consolidated parent corporation starting on or after April 1, 2011 (excluding an applicable consolidated business year prescribed in that item ending before the Effective Date).
<sup>machine translation, not official</sup>

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## 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-20261008T111236-117, 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