# 法人税法 / Corporation Tax Act — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（連結納税の承認の申請に関する経過措置） — address `suppl-5021-8/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-15 - 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. --- ### 第十五条（連結納税の承認の申請に関する経過措置） — Transitional Measures Concerning Applications for Approval of Consolidated Tax Payment caption: machine translation, not official suppl-5021-8/art-15 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-15 **第一項** 令和四年四月一日前にされた旧法人税法第四条の三第一項の申請であって、この法律（附則第一条第五号に掲げる改正規定に限る。）の施行の際、旧法人税法第四条の二の承認又は旧法人税法第四条の三第二項の却下の処分がされていないものは、次項の規定の適用がある場合を除き、新法人税法第六十四条の九第二項の申請とみなす。 suppl-5021-8/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-15/par-1 An application referred to in Article 4-3, paragraph (1) of the Former Corporation Tax Act that was made before April 1, 2022, for which neither the approval referred to in Article 4-2 of the Former Corporation Tax Act nor the disposition denying the application referred to in Article 4-3, paragraph (2) of the Former Corporation Tax Act has been made at the time this Act (limited to the amending provisions set forth in Article 1, item (v) of the Supplementary Provisions) comes into effect, is deemed to be an application referred to in Article 64-9, paragraph (2) of the New Corporation Tax Act, except in the case where the provisions of the following paragraph apply. machine translation, not official **第二項** 旧法人税法第四条の三第六項の内国法人の同項に規定する連結申請特例年度が令和四年四月一日前に開始した事業年度である場合における当該内国法人及び同条第八項の他の内国法人（同条第九項第二号に掲げる法人に限る。）、同条第十項の他の内国法人の同項に規定する完全支配関係を有することとなった日が同月一日前に開始した連結親法人事業年度の期間内の日である場合における当該他の内国法人並びに同条第十一項の他の内国法人（同項第二号に掲げる法人に限る。）の同号に定める日が同月一日前に開始した同条第六項に規定する連結申請特例年度の期間内の日である場合における当該他の内国法人に対する旧法人税法第四条の二の承認については、なお従前の例による。この場合において、これらの他の内国法人のその承認の効力が生ずる日の前日の属する事業年度（同月一日以後に開始するものに限る。）は、前条第一項に規定する旧事業年度とみなして、旧法人税法第六十一条の十二の規定その他政令で定める規定を適用する。 suppl-5021-8/art-15/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-15/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-15/par-2 With regard to the approval referred to in Article 4-2 of the Former Corporation Tax Act for a domestic corporation referred to in Article 4-3, paragraph (6) of the Former Corporation Tax Act and another domestic corporation referred to in paragraph (8) of that Article (limited to a corporation set forth in paragraph (9), item (ii) of that Article) in the case where the special consolidated application year prescribed in paragraph (6) of that Article of that domestic corporation is a business year that began before April 1, 2022, for another domestic corporation referred to in paragraph (10) of that Article in the case where the day on which that other domestic corporation came to have the full controlling interest prescribed in that paragraph is a day within the period of a consolidated parent corporation business year that began before April 1, 2022, and for another domestic corporation referred to in paragraph (11) of that Article (limited to a corporation set forth in item (ii) of that paragraph) in the case where the day specified in that item for that other domestic corporation is a day within the period of a special consolidated application year prescribed in paragraph (6) of that Article that began before April 1, 2022, the provisions then in force continue to govern. In this case, the business year of those other domestic corporations containing the day preceding the day on which that approval takes effect (limited to a business year that begins on or after April 1, 2022) is deemed to be a former business year prescribed in paragraph (1) of the preceding Article, and the provisions of Article 61-12 of the Former Corporation Tax Act and other provisions specified by Cabinet Order apply. machine translation, not official --- ## Cites - suppl-5021-8/art-15/par-1: 新法人税法第六十四条の九第二項 → 法人税法 第六十四条の九第二項 (Article 64-9, paragraph (2)), art-64-9/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-2 - suppl-5021-8/art-15/par-1: 次項 → 法人税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-5021-8/art-15/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-15/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-15/par-2 - suppl-5021-8/art-15/par-1: 附則第一条第五号 → 法人税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5021-8/art-1/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5 - suppl-5021-8/art-15/par-2: 前条第一項 → 法人税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-5021-8/art-14/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-14/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5/sub-2 - 法人税法 附則第十五条第一項（連結納税の承認の申請に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-15/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-20261008T111236-135, 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