# 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)（欠損金の繰越しに関する経過措置） — address `suppl-5021-8/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-5021-8/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/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（欠損金の繰越しに関する経過措置） — Transitional Measures for Carryover of Losses caption: machine translation, not official suppl-5021-8/art-20 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20 **第一項** 内国法人が、旧法人税法第四条の五第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。以下この項において「承認の取消しの場合」という。）、旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。以下この項において「取りやめの承認の場合」という。）又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合（以下この項において「連結納税終了の場合」という。）において、当該承認の取消しの場合、当該取りやめの承認の場合又は当該連結納税終了の場合の最終の連結事業年度終了の日の翌日の属する事業年度開始の日前十年以内に開始した各連結事業年度において生じた当該内国法人の連結欠損金個別帰属額（旧法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額をいう。以下この条及び次条において同じ。）があるときは、新法人税法第五十七条第一項の規定の適用については、当該連結欠損金個別帰属額は、当該連結欠損金個別帰属額が生じた連結事業年度開始の日（附則第二十九条第一項の規定の適用を受けた場合には、当該連結事業年度終了の日）の属する当該内国法人の事業年度において生じた欠損金額とみなす。 suppl-5021-8/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-1 In the case where the approval under Article 4-2 of the Former Corporation Tax Act of a domestic corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (2) of the Former Corporation Tax Act (including the case where the approval under Article 4-2 of the Former Corporation Tax Act has been revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (2) of the Supplementary Provisions; referred to as the "case of revocation of approval" in this paragraph), where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions; referred to as the "case of approval of withdrawal" in this paragraph), or where the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions have been applied to it (referred to as the "case where consolidated tax payment ends" in this paragraph), if there is any individually attributed consolidated deficit of the domestic corporation (meaning an individually attributed consolidated deficit prescribed in Article 81-9, paragraph (6) of the Former Corporation Tax Act; the same applies in this Article and the following Article) that arose in any consolidated business year that began within ten years before the first day of the business year that includes the day following the last day of the final consolidated business year in that case of revocation of approval, that case of approval of withdrawal or that case where consolidated tax payment ends, then, with regard to the application of the provisions of Article 57, paragraph (1) of the New Corporation Tax Act, that individually attributed consolidated deficit is deemed to be a net operating loss that arose in the business year of the domestic corporation that includes the first day of the consolidated business year in which that individually attributed consolidated deficit arose (or, if the provisions of Article 29, paragraph (1) of the Supplementary Provisions have been applied, the last day of that consolidated business year). machine translation, not official **第二項** 新法人税法第五十七条第二項の適格合併に係る被合併法人が連結法人（連結子法人にあっては、連結事業年度終了の日の翌日に当該連結子法人を被合併法人とする適格合併を行うものに限る。）である場合又は同項の残余財産が確定した他の内国法人が連結法人（当該連結法人の連結事業年度終了の日に残余財産が確定した連結子法人に限る。）である場合には、当該被合併法人又は他の内国法人の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した各連結事業年度において生じた連結欠損金個別帰属額を同項に規定する前十年内事業年度において生じた欠損金額と、連結確定申告書（旧法人税法第二条第三十二号に規定する連結確定申告書をいう。附則第三十三条及び第三十五条第二項において同じ。）を青色申告書である確定申告書と、当該連結欠損金個別帰属額が生じた連結事業年度を当該被合併法人又は他の内国法人の事業年度とみなして、新法人税法第五十七条第二項及び第三項の規定を適用する。 suppl-5021-8/art-20/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-2 In the case where the acquired corporation in a qualified merger set forth in Article 57, paragraph (2) of the New Corporation Tax Act is a consolidated corporation (limited, in the case of a consolidated subsidiary corporation, to one that carries out, on the day following the last day of a consolidated business year, a qualified merger in which that consolidated subsidiary corporation is the acquired corporation), or where the other domestic corporation for which the determination of residual assets set forth in that paragraph has been made is a consolidated corporation (limited to a consolidated subsidiary corporation for which the determination of residual assets was made on the last day of a consolidated business year of that consolidated corporation), the provisions of Article 57, paragraphs (2) and (3) of the New Corporation Tax Act apply by deeming the individually attributed consolidated deficit that arose in each consolidated business year of the acquired corporation or the other domestic corporation that began within 10 years before the day of that qualified merger, or that began within 10 years before the day following the day of that determination of residual assets, to be a net operating loss that arose in a business year within the preceding 10 years prescribed in that paragraph, by deeming a consolidated tax return (meaning a consolidated tax return prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act; the same applies in Article 33 and Article 35, paragraph (2) of the Supplementary Provisions) to be a Final Return that is a Blue Return, and by deeming the consolidated business year in which that individually attributed consolidated deficit arose to be a business year of the acquired corporation or the other domestic corporation. machine translation, not official **第三項** 前項に規定する場合において、同項の適格合併に係る被合併法人又は残余財産が確定した他の内国法人となる連結法人に同項に規定する各連結事業年度前の各事業年度で新法人税法第五十七条第二項に規定する前十年内事業年度に該当する事業年度において生じた欠損金額があるときは、当該欠損金額については、同項の規定は、適用しない。 suppl-5021-8/art-20/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-3 In the case prescribed in the preceding paragraph, when a consolidated corporation that becomes an acquired corporation involved in a qualified merger set forth in the paragraph or another domestic corporation whose residual assets have been determined shows any net operating loss that arose in each business year prior to each consolidated business year, as prescribed in the paragraph, that falls under a business year within preceding ten years as prescribed in Article 57, paragraph (2) of the New Corporation Tax Act, the provisions of the paragraph do not apply to the net operating loss. machine translation, not official **第四項** 新法人税法第五十七条第一項の内国法人が旧法人税法第十五条の二第一項に規定する最初連結事業年度終了の日後に旧法人税法第四条の五第一項若しくは第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。）、旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。）又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合の最終の連結事業年度後の各事業年度における新法人税法第五十七条第一項の規定の適用については、当該連結事業年度前の各事業年度において生じた欠損金額（当該各事業年度において旧法人税法第五十七条第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。）は、ないものとする。 suppl-5021-8/art-20/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-4 With regard to the application of the provisions of Article 57, paragraph (1) of the New Corporation Tax Act in each business year after the final consolidated business year in the case where a domestic corporation set forth in Article 57, paragraph (1) of the New Corporation Tax Act, after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act, has had the approval under Article 4-2 of the Former Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) or (2) of the Former Corporation Tax Act (including the case where it has had the approval under Article 4-2 of the Former Corporation Tax Act revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions), has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions), or has had the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions applied, the net operating losses that arose in each business year prior to that consolidated business year (including those deemed, in each such business year, to be net operating losses that arose in a business year prior to each such business year pursuant to the provisions of Article 57, paragraph (2) or (6) of the Former Corporation Tax Act) are deemed not to exist. machine translation, not official **第五項** 第一項又は前項の規定の適用がある場合における新法人税法第五十七条の規定の適用については、同条第二項中「この項の」とあるのは「この項又は所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第二十条第一項（欠損金の繰越しに関する経過措置）の」と、「第九項又は」とあるのは「第九項若しくは」と、「）の規定」とあるのは「）又は令和二年改正法附則第二十条第四項の規定」と、同条第四項中「（第二項」とあるのは「（第二項又は令和二年改正法附則第二十条第一項」と、「又は第五十八条第一項」とあるのは「若しくは第五十八条第一項又は令和二年改正法附則第二十条第四項」と、同条第六項及び第七項第一号中「第二項」とあるのは「第二項又は令和二年改正法附則第二十条第一項」と、同条第八項第一号中「第二項」とあるのは「第二項又は令和二年改正法附則第二十条第一項」と、「又は第五十八条第一項」とあるのは「若しくは第五十八条第一項又は令和二年改正法附則第二十条第四項」と、同条第九項中「第二項」とあるのは「第二項又は令和二年改正法附則第二十条第一項」とする。 suppl-5021-8/art-20/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-5 With regard to the application of the provisions of Article 57 of the New Corporation Tax Act in the case where the provisions of paragraph (1) or the preceding paragraph apply, the phrase "of this paragraph" in paragraph (2) of that Article is deemed to be replaced with "of this paragraph or Article 20, paragraph (1) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Income Tax Act Amendment' in this Article)", the phrase "第九項又は" (paragraph 9 or) with "第九項若しくは" (paragraph 9 or, joining a smaller group of alternatives), and the phrase "Article 58, paragraph (1) (Special Provisions for Losses in Business Years for Which No Blue Return Was Filed)" with "Article 58, paragraph (1) (Special Provisions for Losses in Business Years for Which No Blue Return Was Filed) or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "(including those deemed to be net operating losses of the domestic corporation pursuant to the provisions of paragraph (2)" in paragraph (4) of that Article is deemed to be replaced with "(including those deemed to be net operating losses of the domestic corporation pursuant to the provisions of paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", and the phrase "or Article 58, paragraph (1)" with "or Article 58, paragraph (1), or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "paragraph (2)" in paragraph (6) and paragraph (7), item (i) of that Article is deemed to be replaced with "paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "paragraph (2)" in paragraph (8), item (i) of that Article is deemed to be replaced with "paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", and the phrase "or Article 58, paragraph (1)" with "or Article 58, paragraph (1), or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; and the phrase "paragraph (2)" in paragraph (9) of that Article is deemed to be replaced with "paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment". machine translation, not official **第六項** 第一項の規定により内国法人の欠損金額とみなされたもの又は第二項の規定によりみなして適用する新法人税法第五十七条第二項の規定により内国法人の欠損金額とみなされたものに係る同条第一項の規定は、これらの内国法人が第一項の最終の連結事業年度終了の日の翌日の属する事業年度又は第二項の規定によりみなして適用する同条第二項に規定する合併等事業年度の確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合であって欠損金額とみなされた金額の生じた事業年度に係る帳簿書類を旧法人税法第五十七条第十項に規定する財務省令で定めるところにより保存している場合に限り、適用する。 suppl-5021-8/art-20/par-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-6 The provisions of paragraph (1) of Article 57 of the New Corporation Tax Act concerning an amount deemed to be a net operating loss of a domestic corporation pursuant to the provisions of paragraph (1), or an amount deemed to be a net operating loss of a domestic corporation pursuant to the provisions of Article 57, paragraph (2) of the New Corporation Tax Act as applied with the deeming under paragraph (2), apply only in the case where that domestic corporation has filed a Final Return for the business year that includes the day following the last day of the final consolidated business year set forth in paragraph (1), or for the business year of the merger, etc. prescribed in paragraph (2) of that Article as applied with the deeming under paragraph (2), and has subsequently filed Final Returns continuously, and where it keeps the books and documents pertaining to the business year in which the amount deemed to be a net operating loss arose as specified by Ministry of Finance Order prescribed in Article 57, paragraph (10) of the Former Corporation Tax Act. machine translation, not official **第七項** 内国法人が、附則第二十九条第一項又は第二項の規定の適用を受けた場合において、最終の連結事業年度終了の日の翌日の属する事業年度開始の日前九年以内に開始した各連結事業年度（平成三十年四月一日前に開始した連結事業年度に限る。）において生じた当該内国法人の連結欠損金個別帰属額があるときは、所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第二十七条第一項の規定によりなお従前の例によることとされる場合における同法第二条の規定による改正前の法人税法（以下附則第二十二条までにおいて「平成二十七年旧法人税法」という。）第五十七条第一項の規定の適用については、当該連結欠損金個別帰属額は、当該連結欠損金個別帰属額が生じた連結事業年度終了の日（附則第二十九条第二項の規定の適用を受けた場合には、当該連結事業年度開始の日）の属する当該内国法人の事業年度において生じた欠損金額とみなす。 suppl-5021-8/art-20/par-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-7 In the case where the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions have been applied to a domestic corporation, if there is any individually attributed consolidated deficit of the domestic corporation that arose in any consolidated business year that began within nine years before the first day of the business year that includes the day following the last day of the final consolidated business year (limited to a consolidated business year that began before April 1, 2018), then, with regard to the application of the provisions of Article 57, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the "2015 Former Corporation Tax Act" in the provisions up to Article 22 of the Supplementary Provisions) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 27, paragraph (1) of the Supplementary Provisions of that Act, that individually attributed consolidated deficit is deemed to be a net operating loss that arose in the business year of the domestic corporation that includes the last day of the consolidated business year in which that individually attributed consolidated deficit arose (or, if the provisions of Article 29, paragraph (2) of the Supplementary Provisions have been applied, the first day of that consolidated business year). machine translation, not official **第八項** 内国法人が附則第二十九条第一項又は第二項の規定の適用を受けた場合の最終の連結事業年度後の各事業年度における平成二十七年旧法人税法第五十七条第一項の規定の適用については、当該連結事業年度前の各事業年度において生じた欠損金額（当該各事業年度において同条第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。）は、ないものとする。 suppl-5021-8/art-20/par-8 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-8 With regard to the application of the provisions of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act in each business year after the final consolidated business year in the case where the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions have been applied to a domestic corporation, the net operating losses that arose in each business year prior to that consolidated business year (including those deemed, in each such business year, to be net operating losses that arose in a business year prior to each such business year pursuant to the provisions of Article 57, paragraph (2) or (6) of the 2015 Former Corporation Tax Act) are deemed not to exist. machine translation, not official **第九項** 前二項の規定の適用がある場合における平成二十七年旧法人税法第五十七条第二項から第四項まで、第八項及び第十項の規定の適用については、第七項の規定により同項の内国法人の欠損金額とみなされた金額は同条第六項の規定により当該内国法人の欠損金額とみなされた金額と、前項の規定によりないものとされた欠損金額は同条第九項の規定によりないものとされた欠損金額と、それぞれみなす。 suppl-5021-8/art-20/par-9 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-9 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-9 With regard to the application of the provisions of Article 57, paragraphs (2) through (4), paragraph (8) and paragraph (10) of the 2015 Former Corporation Tax Act in the case where the provisions of the preceding two paragraphs apply, an amount deemed to be a net operating loss of the domestic corporation set forth in paragraph (7) pursuant to the provisions of that paragraph is deemed to be an amount deemed to be a net operating loss of that domestic corporation pursuant to the provisions of paragraph (6) of that Article, and a net operating loss deemed not to exist pursuant to the provisions of the preceding paragraph is deemed to be a net operating loss deemed not to exist pursuant to the provisions of paragraph (9) of that Article, respectively. machine translation, not official **第十項** 平成三十年四月一日前に開始した事業年度において生じた欠損金額に係る新法人税法第五十七条第六項から第九項までの規定の適用については、同条第六項中「第一項の」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第二十七条第一項（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置）の規定によりなお従前の例によることとされる場合における同法第二条の規定による改正前の法人税法（以下この条において「平成二十七年旧法人税法」という。）第五十七条第一項（青色申告書を提出した事業年度の欠損金の繰越し）の」と、「第二項」とあるのは「同条第二項若しくは第六項又は所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第二十条第七項（欠損金の繰越しに関する経過措置）」と、同条第七項中「、第二項」とあるのは「、平成二十七年旧法人税法第五十七条第二項」と、同項第一号中「前十年内事業年度」とあるのは「平成二十七年旧法人税法第五十七条第二項に規定する前九年内事業年度」と、「第二項」とあるのは「同項若しくは同条第六項又は令和二年改正法附則第二十条第七項」と、同条第八項中「おける第一項」とあるのは「おける平成二十七年旧法人税法第五十七条第一項」と、同項第一号中「通算前十年内事業年度」とあるのは「通算前九年内事業年度」と、「十年以内」とあるのは「九年以内」と、「第二項」とあるのは「平成二十七年旧法人税法第五十七条第二項若しくは第六項又は令和二年改正法附則第二十条第七項」と、「、第一項」とあるのは「、平成二十七年旧法人税法第五十七条第一項」と、「第四項から第六項まで」とあるのは「同条第四項、第五項若しくは第九項の規定、第六項」と、「又は第五十八条第一項」とあるのは「の規定又は令和二年改正法附則第二十条第八項」と、同項第二号中「通算前十年内事業年度」とあるのは「通算前九年内事業年度」と、同条第九項中「第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、「第二項」とあるのは「同条第二項若しくは第六項又は令和二年改正法附則第二十条第七項」とする。 suppl-5021-8/art-20/par-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-10 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-10 With regard to the application of the provisions of Article 57, paragraphs (6) through (9) of the New Corporation Tax Act to a net operating loss that arose in a business year that began before April 1, 2018, the phrase "of paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "of Article 57, paragraph (1) (Carryover of Losses in a Business Year When a Blue Return Has Been Filed) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the '2015 Former Corporation Tax Act' in this Article) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 27, paragraph (1) (Transitional Measures for Carryover of Losses in Business Years When a Blue Return Has Been Filed, etc.) of the Supplementary Provisions of that Act", and the phrase "paragraph (2)" with "paragraph (2) or (6) of that Article or Article 20, paragraph (7) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Income Tax Act Amendment' in this Article)"; the phrase ", paragraph (2)" in paragraph (7) of that Article is deemed to be replaced with ", Article 57, paragraph (2) of the 2015 Former Corporation Tax Act"; the phrase "business year within preceding ten years" in item (i) of that paragraph is deemed to be replaced with "business year within preceding nine years prescribed in Article 57, paragraph (2) of the 2015 Former Corporation Tax Act", and the phrase "paragraph (2)" with "that paragraph or paragraph (6) of that Article or Article 20, paragraph (7) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "of paragraph (1) in each business year" in paragraph (8) of that Article is deemed to be replaced with "of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act in each business year"; the phrase "business years within ten years before group tax sharing" in item (i) of that paragraph is deemed to be replaced with "business years within nine years before group tax sharing", the phrase "within ten years" with "within nine years", the phrase "paragraph (2)" with "Article 57, paragraph (2) or (6) of the 2015 Former Corporation Tax Act or Article 20, paragraph (7) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase ", paragraph (1)" with ", Article 57, paragraph (1) of the 2015 Former Corporation Tax Act", the phrase "paragraphs (4) through (6)" with "the provisions of paragraph (4), (5) or (9) of that Article, paragraph (6)", and the phrase "or Article 58, paragraph (1)" with "or the provisions of Article 20, paragraph (8) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "business years within ten years before group tax sharing" in item (ii) of that paragraph is deemed to be replaced with "business years within nine years before group tax sharing"; and the phrase "paragraph (1)" in paragraph (9) of that Article is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act", and the phrase "paragraph (2)" with "paragraph (2) or (6) of that Article or Article 20, paragraph (7) of the Supplementary Provisions of the 2020 Income Tax Act Amendment". machine translation, not official **第十一項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人の欠損金額については、新法人税法第五十七条第六項、第七項（第一号に係る部分に限る。）及び第八項の規定は、適用しない。 suppl-5021-8/art-20/par-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-11 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-11 The provisions of Article 57, paragraph (6), paragraph (7) (limited to the part pertaining to item (i)) and paragraph (8) of the New Corporation Tax Act do not apply to the net operating loss of a group tax sharing corporation that is deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions. machine translation, not official **第十二項** 附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第五十七条第六項から第八項までの規定を適用する。 suppl-5021-8/art-20/par-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-12 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-12 The provisions of Article 57, paragraphs (6) through (8) of the New Corporation Tax Act apply by deeming a domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and by deeming a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively. machine translation, not official **第十三項** 通算親法人が附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされたものであり、かつ、当該通算親法人が令和四年四月一日前に開始した事業年度において旧法人税法第五十七条第十一項第二号イからニまでに掲げる事実が生じたものである場合における当該通算親法人及び他の通算法人に係る新法人税法第五十七条の規定の適用については、同条第十一項第二号中「が内国法人」とあるのは「が内国法人（当該内国法人に係る通算親法人を含む。）」と、「当該内国法人の」とあるのは「その事実が生じた内国法人の」とする。 suppl-5021-8/art-20/par-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-13 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-13 With regard to the application of the provisions of Article 57 of the New Corporation Tax Act to a group tax sharing parent corporation and the other group tax sharing corporations in the case where the group tax sharing parent corporation is one deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, and a fact listed in Article 57, paragraph (11), item (ii), (a) through (d) of the Former Corporation Tax Act occurred with respect to that group tax sharing parent corporation in a business year that began before April 1, 2022, the phrase "with respect to a domestic corporation" in paragraph (11), item (ii) of that Article is deemed to be replaced with "with respect to a domestic corporation (including the group tax sharing parent corporation related to that domestic corporation)", and the phrase "of that domestic corporation" with "of the domestic corporation with respect to which that fact occurred". machine translation, not official **第十四項** 前各項の規定の適用に関し必要な事項は、政令で定める。 suppl-5021-8/art-20/par-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-14 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-14 Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5021-8/art-20/par-1: 附則第十六条第三項 → 法人税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-5021-8/art-16/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-16/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-3 - suppl-5021-8/art-20/par-1: この項 → 法人税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-5021-8/art-20/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-1 - suppl-5021-8/art-20/par-1: 附則第十六条第二項 → 法人税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-5021-8/art-16/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2 - suppl-5021-8/art-20/par-1: 次条 → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-5021-8/art-21 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21 - suppl-5021-8/art-20/par-1: 第二項 → 法人税法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-5021-8/art-29/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-2 - suppl-5021-8/art-20/par-1: この条 → 法人税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-5021-8/art-20 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20 - suppl-5021-8/art-20/par-1: 新法人税法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - suppl-5021-8/art-20/par-1: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-20/par-2: 新法人税法第五十七条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2 - suppl-5021-8/art-20/par-2: 第三十五条第二項 → 法人税法 附則第三十五条第二項 (Supplementary Provisions, Article 35, paragraph (2)), suppl-5021-8/art-35/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/par-2 - suppl-5021-8/art-20/par-2: 第三項 → 法人税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-3 · https://japanlaw.org/l/340AC0000000034/art-57/par-3 - suppl-5021-8/art-20/par-2: 附則第三十三条 → 法人税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-5021-8/art-33 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33 - suppl-5021-8/art-20/par-3: 新法人税法第五十七条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2 - suppl-5021-8/art-20/par-3: 前項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5021-8/art-20/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-2 - suppl-5021-8/art-20/par-4: 附則第十六条第三項 → 法人税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-5021-8/art-16/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-16/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-3 - suppl-5021-8/art-20/par-4: 第二項 → 法人税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-5021-8/art-16/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2 - suppl-5021-8/art-20/par-4: 第二項 → 法人税法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-5021-8/art-29/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-2 - suppl-5021-8/art-20/par-4: 新法人税法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - suppl-5021-8/art-20/par-4: 附則第十六条第一項 → 法人税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-5021-8/art-16/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-1 - suppl-5021-8/art-20/par-4: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-20/par-5: 前項 → 法人税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-5021-8/art-20/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-4 - suppl-5021-8/art-20/par-5: 同条第四項 → 法人税法 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-4 · https://japanlaw.org/l/340AC0000000034/art-57/par-4 - suppl-5021-8/art-20/par-5: 同条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2 - suppl-5021-8/art-20/par-5: 第一項 → 法人税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-5021-8/art-20/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-1 - suppl-5021-8/art-20/par-5: 新法人税法第五十七条 → 法人税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/corporation-tax-act/art-57 · https://japanlaw.org/l/340AC0000000034/art-57 - suppl-5021-8/art-20/par-5: 第五十八条第一項 → 法人税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1 - suppl-5021-8/art-20/par-5: 同条第六項 → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6 - suppl-5021-8/art-20/par-5: 第九項 → 法人税法 第五十七条第九項 (Article 57, paragraph (9)), art-57/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-9 · https://japanlaw.org/l/340AC0000000034/art-57/par-9 - suppl-5021-8/art-20/par-5: 第七項第一号 → 法人税法 第五十七条第七項第一号 (Article 57, paragraph (7), item (i)), art-57/par-7/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-7/item-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-7/item-1 - suppl-5021-8/art-20/par-5: 同条第八項第一号 → 法人税法 第五十七条第八項第一号 (Article 57, paragraph (8), item (i)), art-57/par-8/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-8/item-1 - suppl-5021-8/art-20/par-6: 新法人税法第五十七条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2 - suppl-5021-8/art-20/par-6: 第一項 → 法人税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-5021-8/art-20/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-1 - suppl-5021-8/art-20/par-6: 同条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - suppl-5021-8/art-20/par-6: 第二項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5021-8/art-20/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-2 - suppl-5021-8/art-20/par-7: 同法第二条 → e-Gov law 427AC0000000009, 第二条 (Article 2), art-2 — not held in this collection - suppl-5021-8/art-20/par-7: 附則第二十二条 → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5021-8/art-22 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-22 - suppl-5021-8/art-20/par-7: 第二項 → 法人税法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-5021-8/art-29/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-2 - suppl-5021-8/art-20/par-7: 所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第二十七条第一項 → 法人税法 附則第二十七条第一項 (Supplementary Provisions, Article 27, paragraph (1)), suppl-4271-9/art-27/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27/par-1 - suppl-5021-8/art-20/par-7: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-20/par-8: 第二項 → 法人税法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-5021-8/art-29/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-2 - suppl-5021-8/art-20/par-8: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-20/par-9: 前二項 → 法人税法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-5021-8/art-20/par-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-7 - suppl-5021-8/art-20/par-9: 前二項 → 法人税法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-5021-8/art-20/par-8 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-8 - suppl-5021-8/art-20/par-10: 第四項から第六項まで → 法人税法 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-4 · https://japanlaw.org/l/340AC0000000034/art-57/par-4 - suppl-5021-8/art-20/par-10: 第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2 - suppl-5021-8/art-20/par-10: この条 → 法人税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/corporation-tax-act/art-57 · https://japanlaw.org/l/340AC0000000034/art-57 - suppl-5021-8/art-20/par-10: 同法第二条 → e-Gov law 427AC0000000009, 第二条 (Article 2), art-2 — not held in this collection - suppl-5021-8/art-20/par-10: 第五十八条第一項 → 法人税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1 - suppl-5021-8/art-20/par-10: 新法人税法第五十七条第六項から第九項まで → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6 - suppl-5021-8/art-20/par-10: 第四項から第六項まで → 法人税法 第五十七条第五項 (Article 57, paragraph (5)), art-57/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-5 · https://japanlaw.org/l/340AC0000000034/art-57/par-5 - suppl-5021-8/art-20/par-10: 同項第二号 → 法人税法 第五十七条第八項第二号 (Article 57, paragraph (8), item (ii)), art-57/par-8/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-8/item-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-8/item-2 - suppl-5021-8/art-20/par-10: 新法人税法第五十七条第六項から第九項まで → 法人税法 第五十七条第九項 (Article 57, paragraph (9)), art-57/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-9 · https://japanlaw.org/l/340AC0000000034/art-57/par-9 - suppl-5021-8/art-20/par-10: 第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - suppl-5021-8/art-20/par-10: 新法人税法第五十七条第六項から第九項まで → 法人税法 第五十七条第七項 (Article 57, paragraph (7)), art-57/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-7 · https://japanlaw.org/l/340AC0000000034/art-57/par-7 - suppl-5021-8/art-20/par-10: 同項第一号 → 法人税法 第五十七条第七項第一号 (Article 57, paragraph (7), item (i)), art-57/par-7/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-7/item-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-7/item-1 - suppl-5021-8/art-20/par-10: 所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第二十七条第一項 → 法人税法 附則第二十七条第一項 (Supplementary Provisions, Article 27, paragraph (1)), suppl-4271-9/art-27/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27/par-1 - suppl-5021-8/art-20/par-10: 所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第二十条第七項 → 法人税法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-5021-8/art-20/par-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-7 - suppl-5021-8/art-20/par-10: 新法人税法第五十七条第六項から第九項まで → 法人税法 第五十七条第八項 (Article 57, paragraph (8)), art-57/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8 - suppl-5021-8/art-20/par-10: 同項第一号 → 法人税法 第五十七条第八項第一号 (Article 57, paragraph (8), item (i)), art-57/par-8/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-8/item-1 - suppl-5021-8/art-20/par-10: 令和二年改正法附則第二十条第八項 → 法人税法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-5021-8/art-20/par-8 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-8 - suppl-5021-8/art-20/par-11: 新法人税法第五十七条第六項 → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6 - suppl-5021-8/art-20/par-11: 第七項 → 法人税法 第五十七条第七項 (Article 57, paragraph (7)), art-57/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-7 · https://japanlaw.org/l/340AC0000000034/art-57/par-7 - suppl-5021-8/art-20/par-11: 第一号 → 法人税法 第五十七条第七項第一号 (Article 57, paragraph (7), item (i)), art-57/par-7/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-7/item-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-7/item-1 - suppl-5021-8/art-20/par-11: 新法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1 - suppl-5021-8/art-20/par-11: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-20/par-11: 第八項 → 法人税法 第五十七条第八項 (Article 57, paragraph (8)), art-57/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8 - suppl-5021-8/art-20/par-12: 附則第三十条第三項 → 法人税法 附則第三十条第三項 (Supplementary Provisions, Article 30, paragraph (3)), suppl-5021-8/art-30/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-3 - suppl-5021-8/art-20/par-12: 新法人税法第六十四条の十一第一項 → 法人税法 第六十四条の十一第一項 (Article 64-11, paragraph (1)), art-64-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1 - suppl-5021-8/art-20/par-12: 新法人税法第六十四条の十一第一項第二号 → 法人税法 第六十四条の十一第一項第二号 (Article 64-11, paragraph (1), item (ii)), art-64-11/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-64-11/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1/item-2 - suppl-5021-8/art-20/par-12: 新法人税法第五十七条第六項から第八項まで → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6 - suppl-5021-8/art-20/par-12: 新法人税法第五十七条第六項から第八項まで → 法人税法 第五十七条第七項 (Article 57, paragraph (7)), art-57/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-7 · https://japanlaw.org/l/340AC0000000034/art-57/par-7 - suppl-5021-8/art-20/par-12: 第五項 → 法人税法 附則第三十条第五項 (Supplementary Provisions, Article 30, paragraph (5)), suppl-5021-8/art-30/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-5 - suppl-5021-8/art-20/par-12: 第六十四条の十二第一項 → 法人税法 第六十四条の十二第一項 (Article 64-12, paragraph (1)), art-64-12/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-12/par-1 - suppl-5021-8/art-20/par-12: 新法人税法第五十七条第六項から第八項まで → 法人税法 第五十七条第八項 (Article 57, paragraph (8)), art-57/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8 - suppl-5021-8/art-20/par-13: 新法人税法第五十七条 → 法人税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/corporation-tax-act/art-57 · https://japanlaw.org/l/340AC0000000034/art-57 - suppl-5021-8/art-20/par-13: 同条第十一項第二号 → 法人税法 第五十七条第十一項第二号 (Article 57, paragraph (11), item (ii)), art-57/par-11/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-11/item-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-11/item-2 - suppl-5021-8/art-20/par-13: 新法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1 - suppl-5021-8/art-20/par-13: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第十一項 (Supplementary Provisions, Article 20, paragraph (11)), suppl-5021-8/art-20/par-11 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-11 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-11 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-5021-8/art-20/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-4 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-5021-8/art-20/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-6 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第五項 (Supplementary Provisions, Article 20, paragraph (5)), suppl-5021-8/art-20/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-5 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第九項 (Supplementary Provisions, Article 20, paragraph (9)), suppl-5021-8/art-20/par-9 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-9 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-9 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-5021-8/art-20/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-1 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第十二項 (Supplementary Provisions, Article 20, paragraph (12)), suppl-5021-8/art-20/par-12 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-12 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-12 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第十項 (Supplementary Provisions, Article 20, paragraph (10)), suppl-5021-8/art-20/par-10 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-10 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-10 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-5021-8/art-20/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-3 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-5021-8/art-20/par-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-7 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第十三項 (Supplementary Provisions, Article 20, paragraph (13)), suppl-5021-8/art-20/par-13 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-13 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-13 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-5021-8/art-20/par-8 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-8 - suppl-5021-8/art-20/par-14: 前各項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5021-8/art-20/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-2 ## Cited by 17 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 附則第二十条第一項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-1 - 法人税法 附則第二十条第三項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-3 - 法人税法 附則第二十条第五項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-5 - 法人税法 附則第二十条第六項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-6 - 法人税法 附則第二十条第九項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-9 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-9 - 法人税法 附則第二十条第十項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-10 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-10 - 法人税法 附則第二十条第十四項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-20/par-14 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-14 - 法人税法 附則第二十一条第一項（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-1 - 法人税法 附則第二十一条第三項（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-3 - 法人税法 附則第二十一条第五項（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-21/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-5 - 法人税法 附則第二十一条第六項（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-21/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-6 - 法人税法 附則第二十一条第七項（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-21/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-7 - 法人税法 附則第二十八条第一項（欠損金の通算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-1 - 法人税法 附則第二十八条第二項（欠損金の通算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-2 - 法人税法 附則第二十八条第三項（欠損金の通算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-3 - 法人税法 附則第三十五条第一項（欠損金の繰戻しによる還付に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-35/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-20261008T111236-136, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-137, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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