# 法人税法 / Corporation Tax Act — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（連結事業年度における返品調整引当金に関する経過措置） — address `suppl-4301-7/art-32` - 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-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32 - 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. --- ### 第三十二条（連結事業年度における返品調整引当金に関する経過措置） — Transitional Measures Concerning Returned Goods Adjustment Reserves in Consolidated Business Years caption: machine translation, not official suppl-4301-7/art-32 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32 **第一項** 連結法人の施行日以後に終了する連結事業年度（令和十二年三月三十一日以前に開始する連結事業年度に限る。）の連結所得の金額の計算については、新法人税法第八十一条の三第一項中「（各事業年度の所得の金額の計算）の規定」とあるのは、「（各事業年度の所得の金額の計算）の規定及び所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十五条第一項（法人の返品調整引当金に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第五十三条（返品調整引当金）の規定」とする。 suppl-4301-7/art-32/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32/par-1 With regard to the calculation of the amount of consolidated income for a consolidated business year (limited to a consolidated business year that begins on or before March 31, 2030) of a consolidated corporation that ends on or after the Effective Date, in Article 81-3, paragraph (1) of the New Corporation Tax Act, the phrase "(Calculation of the Amount of Income for Each Business Year)" is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 53 (Returned Goods Adjustment Reserves) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), which remain in force pursuant to the provisions of Article 25, paragraph (1) (Transitional Measures Concerning Returned Goods Adjustment Reserves of Corporations) of the Supplementary Provisions of that Act". machine translation, not official **第二項** 連結法人の連結事業年度の期間を新法人税法第二十二条第一項の事業年度として附則第二十五条第二項から第四項までの規定により当該事業年度の所得の金額を計算するものとした場合に益金の額となる金額は、新法人税法第八十一条の三第一項に規定する個別益金額に含まれるものとする。 suppl-4301-7/art-32/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32/par-2 The amount that would be the amount of gross profit if the amount of income for the business year were calculated pursuant to the provisions of Article 25, paragraphs (2) through (4) of the Supplementary Provisions by deeming the period of a consolidated business year of a consolidated corporation to be a business year referred to in Article 22, paragraph (1) of the New Corporation Tax Act is to be included in the individual amount of gross profit prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act. machine translation, not official --- ## Cites - suppl-4301-7/art-32/par-1: 同法第二条 → e-Gov law 430AC0000000007, 第二条 (Article 2), art-2 — not held in this collection - suppl-4301-7/art-32/par-1: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十五条第一項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1 - suppl-4301-7/art-32/par-2: 附則第二十五条第二項から第四項まで → 法人税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-7/art-25/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2 - suppl-4301-7/art-32/par-2: 附則第二十五条第二項から第四項まで → 法人税法 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-4301-7/art-25/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-4 - suppl-4301-7/art-32/par-2: 附則第二十五条第二項から第四項まで → 法人税法 附則第二十五条第三項 (Supplementary Provisions, Article 25, paragraph (3)), suppl-4301-7/art-25/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-3 - suppl-4301-7/art-32/par-2: 新法人税法第二十二条第一項 → 法人税法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-22/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-20261008T111236-132, 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