# 法人税法 / Corporation Tax Act — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（特定株主等によって支配された欠損等法人の資産の譲渡等損失額の損金不算入に関する経過措置） — address `suppl-4291-4/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-17 - 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. --- ### 第十七条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Losses on the Transfer, etc. of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders, etc. from Deductible Expenses caption: machine translation, not official suppl-4291-4/art-17 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-17 **第一項** 新法人税法第六十条の三第一項の規定は、法人の同項に規定する特定支配日が施行日以後である場合における同項に規定する特定資産の同項に規定する譲渡等損失額について適用し、法人の旧法人税法第六十条の三第一項に規定する特定支配日が施行日前であった場合における同項に規定する特定資産の同項に規定する譲渡等損失額については、なお従前の例による。 suppl-4291-4/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-17/par-1 The provisions of Article 60-3, paragraph (1) of the New Corporation Tax Act apply to the loss on the transfer, etc. prescribed in that paragraph of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph falls on or after the Effective Date, and with regard to the loss on the transfer, etc. prescribed in Article 60-3, paragraph (1) of the Former Corporation Tax Act of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph fell before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4291-4/art-17/par-1: 新法人税法第六十条の三第一項 → 法人税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-3/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-20261008T111236-128, 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