# 法人税法 / Corporation Tax Act — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（適格合併等の定義に関する経過措置） — address `suppl-4301-7/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-20 - 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. --- ### 第二十条（適格合併等の定義に関する経過措置） — Transitional Measures Concerning the Definitions of Qualified Merger, etc. caption: machine translation, not official suppl-4301-7/art-20 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-20 **第一項** 新法人税法第二条第十二号の八、第十二号の十一、第十二号の十四及び第十二号の十六から第十二号の十八までの規定は、施行日以後に行われる合併、分割、現物出資、株式交換等及び株式移転について適用し、施行日前に行われた合併、分割、現物出資、株式交換等及び株式移転については、なお従前の例による。 suppl-4301-7/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-20/par-1 The provisions of Article 2, items (xii)-8, (xii)-11, (xii)-14 and (xii)-16 through (xii)-18 of the New Corporation Tax Act apply to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out on or after the Effective Date, and with regard to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4301-7/art-20/par-1: 新法人税法第二条第十二号の八 → 法人税法 第二条第一項第十二号の八 (Article 2, paragraph (1), item (xii-8)), art-2/par-1/item-12-8 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-8 - suppl-4301-7/art-20/par-1: 第十二号の十六から第十二号の十八まで → 法人税法 第二条第一項第十二号の十八 (Article 2, paragraph (1), item (xii-18)), art-2/par-1/item-12-18 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-18 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-18 - suppl-4301-7/art-20/par-1: 第十二号の十六から第十二号の十八まで → 法人税法 第二条第一項第十二号の十七 (Article 2, paragraph (1), item (xii-17)), art-2/par-1/item-12-17 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-17 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-17 - suppl-4301-7/art-20/par-1: 第十二号の十六から第十二号の十八まで → 法人税法 第二条第一項第十二号の十六 (Article 2, paragraph (1), item (xii-16)), art-2/par-1/item-12-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-16 - suppl-4301-7/art-20/par-1: 第十二号の十一 → 法人税法 第二条第一項第十二号の十一 (Article 2, paragraph (1), item (xii-11)), art-2/par-1/item-12-11 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-11 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-11 - suppl-4301-7/art-20/par-1: 第十二号の十四 → 法人税法 第二条第一項第十二号の十四 (Article 2, paragraph (1), item (xii-14)), art-2/par-1/item-12-14 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-14 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-14 --- ## 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-20261008T111236-130, 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