# 法人税法 / Corporation Tax Act — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（連結子法人の個別帰属額等の届出に関する経過措置） — address `suppl-4301-7/art-37` - 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-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-37 - 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. --- ### 第三十七条（連結子法人の個別帰属額等の届出に関する経過措置） — Transitional Measures Concerning Notification of Individually Attributed Amounts, etc. of Consolidated Subsidiary Corporations caption: machine translation, not official suppl-4301-7/art-37 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-37 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-37 **第一項** 新法人税法第八十一条の二十五第二項の規定は、令和二年四月一日以後に終了する連結事業年度に係る同条第一項に規定する個別帰属額等を記載した書類について適用する。 suppl-4301-7/art-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-37/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-37/par-1 The provisions of Article 81-25, paragraph (2) of the New Corporation Tax Act apply to documents stating the individually attributed amounts, etc. prescribed in paragraph (1) of that Article for consolidated business years that end on or after April 1, 2020. machine translation, not official **第二項** 新法人税法第八十一条の二十五第三項及び第四項の規定は、令和二年四月一日以後に同条第一項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第三項に規定する書類について適用し、同日前に旧法人税法第八十一条の二十五第一項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第二項に規定する書類については、なお従前の例による。 suppl-4301-7/art-37/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-37/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-37/par-2 The provisions of Article 81-25, paragraphs (3) and (4) of the New Corporation Tax Act apply to the documents prescribed in paragraph (3) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in paragraph (1) of that Article in the case where the change occurs on or after April 1, 2020, and with regard to the documents prescribed in paragraph (2) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in Article 81-25, paragraph (1) of the Former Corporation Tax Act in the case where the change occurred before that date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第七号イ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-7/sub-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