# 法人税法 / Corporation Tax Act — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（特定資産に係る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-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-18 - 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. --- ### 第十八条（特定資産に係る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. Pertaining to Specified Assets from Deductible Expenses caption: machine translation, not official suppl-4291-4/art-18 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-18 **第一項** 新法人税法第六十二条の七の規定は、法人が施行日以後に同条第一項に規定する支配関係法人との間に支配関係があることとなる場合における同条第二項第二号に規定する特定保有資産の同条第一項に規定する特定資産譲渡等損失額について適用し、法人が施行日前に旧法人税法第六十二条の七第一項に規定する支配関係法人との間に支配関係があることとなった場合における同条第二項第二号に規定する特定保有資産の同条第一項に規定する特定資産譲渡等損失額については、なお従前の例による。 suppl-4291-4/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-18/par-1 The provisions of Article 62-7 of the New Corporation Tax Act apply to the net operating loss on the transfer of specified assets prescribed in paragraph (1) of that Article of specified held assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation comes, on or after the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, and with regard to the net operating loss on the transfer of specified assets prescribed in Article 62-7, paragraph (1) of the Former Corporation Tax Act of specified held assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation came, before the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4291-4/art-18/par-1: 同条第一項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - suppl-4291-4/art-18/par-1: 新法人税法第六十二条の七 → 法人税法 第六十二条の七 (Article 62-7), art-62-7 — https://japanlaw.org/ja/corporation-tax-act/art-62-7 · https://japanlaw.org/l/340AC0000000034/art-62-7 - suppl-4291-4/art-18/par-1: 同条第二項第二号 → 法人税法 第六十二条の七第二項第二号 (Article 62-7, paragraph (2), item (ii)), art-62-7/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-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-20261008T111236-128, 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