# 法人税法 / Corporation Tax Act — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（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-4271-9/art-27` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27 - 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. --- ### 第二十七条（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, etc. for Business Years in Which a Blue Return Was Filed caption: machine translation, not official suppl-4271-9/art-27 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27 **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から第十四項までを除く。）及び第五十八条（第一項ただし書、第三項及び第六項から第九項までを除く。）の規定は、法人の平成三十年四月一日以後に開始する事業年度において生ずる欠損金額について適用し、法人の同日前に開始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-4271-9/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27/par-1 The provisions of Article 57 (excluding the proviso to paragraph (1), paragraph (5) and paragraphs (11) through (14)) and Article 58 (excluding the proviso to paragraph (1), paragraph (3) and paragraphs (6) through (9)) of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a corporation beginning on or after April 1, 2018, and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 法人の施行日から平成三十年三月三十一日までの間に開始する事業年度の所得に係る新法人税法第五十七条第一項ただし書及び第十一項並びに第五十八条第一項ただし書及び第六項の規定の適用については、これらの規定中「百分の五十」とあるのは、当該法人の施行日から平成二十八年三月三十一日までの間に開始する事業年度については「百分の六十五」と、当該法人の同年四月一日から平成二十九年三月三十一日までの間に開始する事業年度については「百分の六十」と、当該法人の同年四月一日から平成三十年三月三十一日までの間に開始する事業年度については「百分の五十五」とする。 suppl-4271-9/art-27/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-27/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27/par-2 With regard to the application of the provisions of the proviso to Article 57, paragraph (1) and paragraph (11) of that Article, and the proviso to Article 58, paragraph (1) and paragraph (6) of that Article, of the New Corporation Tax Act concerning income for a business year of a corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "50 percent" in those provisions is deemed to be replaced with "65 percent" for a business year of the corporation beginning during the period from the Effective Date to March 31, 2016, with "60 percent" for a business year of the corporation beginning during the period from April 1, 2016 to March 31, 2017, and with "55 percent" for a business year of the corporation beginning during the period from April 1, 2017 to March 31, 2018. machine translation, not official ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第八号の二イ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-8-2/sub-1 - 法人税法 附則第二十条第七項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-7 - 法人税法 附則第二十条第十項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-10 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-10 - 法人税法 附則第二十八条第二項（欠損金の通算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-2 --- ## 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-20261008T111236-124, 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