# 法人税法 / Corporation Tax Act — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（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） — address `suppl-5021-8/art-21` - 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-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21 - 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. --- ### 第二十一条（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） — Transitional Measures for Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders caption: machine translation, not official 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 **第一項** 新法人税法第五十七条の二の規定の適用については、同条第一項に規定する欠損金額には、前条第一項又は第七項の規定により欠損金額とみなされたもの（新法人税法第五十七条第一項又は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があるものに限る。）を含むものとする。 suppl-5021-8/art-21/par-1 · 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 With regard to the application of the provisions of Article 57-2 of the New Corporation Tax Act, the net operating loss prescribed in paragraph (1) of that Article is to include amounts deemed to be net operating losses pursuant to the provisions of paragraph (1) or (7) of the preceding Article (limited to those to which the provisions of Article 57, paragraph (1) of the New Corporation Tax Act or Article 57, paragraph (1) of the 2015 Former Corporation Tax Act apply). machine translation, not official **第二項** 内国法人のうち各連結事業年度の連結所得に対する法人税を課される最終の連結事業年度終了の日において旧法人税法第八十一条の十第一項に規定する欠損等連結法人（以下この条において「欠損等連結法人」という。）であったものは、新法人税法第五十七条の二第一項に規定する欠損等法人（以下この条において「欠損等法人」という。）とみなして、新法人税法第五十七条の二の規定を適用する。この場合において、旧法人税法第五十七条の二第一項に規定する政令で定める日を新法人税法第五十七条の二第一項に規定する支配日とみなす。 suppl-5021-8/art-21/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-2 A domestic corporation that, as of the last day of the final consolidated business year in which it was subject to corporation tax on consolidated income for each consolidated business year, was a consolidated corporation showing a loss, etc. prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act (referred to as a "consolidated corporation showing a loss, etc." in this Article) is deemed to be a corporation showing a loss, etc. prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act (referred to as a "corporation showing a loss, etc." in this Article), and the provisions of Article 57-2 of the New Corporation Tax Act apply. In this case, the day specified by Cabinet Order prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act is deemed to be the date of control prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act. machine translation, not official **第三項** 欠損等法人（前項の規定により欠損等法人とみなされたものを含む。以下この項及び第五項において同じ。）と他の法人との間で当該欠損等法人の新法人税法第五十七条の二第一項に規定する該当日（旧法人税法第八十一条の十第一項に規定する該当日を含む。）以後に当該欠損等法人を合併法人とする適格合併が行われる場合には、当該適格合併に係る被合併法人の当該適格合併の日の前日の属する連結事業年度以前の各連結事業年度において生じた連結欠損金個別帰属額（当該適格合併が当該欠損等法人の適用連結事業年度（旧法人税法第八十一条の十第一項に規定する適用連結事業年度をいう。以下この条において同じ。）開始の日以後三年を経過する日（その経過する日が旧法人税法第五十七条の二第一項に規定する特定支配日以後五年を経過する日後となる場合にあっては、同日。第五項において「三年経過日」という。）後に行われるものである場合には、当該連結欠損金個別帰属額のうち、その生じた連結事業年度開始の日が当該適用連結事業年度開始の日前であるものに限る。）については、前条第二項の規定は、適用しない。 suppl-5021-8/art-21/par-3 · 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 In the case where, on or after the relevant day prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act of a corporation showing a loss, etc. (including one deemed to be a corporation showing a loss, etc. pursuant to the provisions of the preceding paragraph; the same applies in this paragraph and paragraph (5)) (including the relevant day prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act), a qualified merger in which the corporation showing a loss, etc. is the acquiring corporation is carried out between the corporation showing a loss, etc. and another corporation, the provisions of paragraph (2) of the preceding Article do not apply to the individually attributed consolidated deficit that arose in each consolidated business year of the acquired corporation in the qualified merger up to and including the consolidated business year that includes the day before the day of the qualified merger (or, if the qualified merger is carried out after the day on which three years have elapsed from the first day of the applicable consolidated business year (meaning the applicable consolidated business year prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) of the corporation showing a loss, etc. (or, if the day on which those years have elapsed falls after the day on which five years have elapsed from the specified date of control prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act, that day on which five years have elapsed; referred to as the "day on which three years have elapsed" in paragraph (5)), limited to, of that individually attributed consolidated deficit, the portion for which the first day of the consolidated business year in which it arose is before the first day of that applicable consolidated business year). machine translation, not official **第四項** 新法人税法第五十七条の二第二項の規定の適用については、同項に規定する該当日には、旧法人税法第八十一条の十第一項に規定する該当日を含むものとする。 suppl-5021-8/art-21/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-21/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-4 With regard to the application of the provisions of Article 57-2, paragraph (2) of the New Corporation Tax Act, the relevant day prescribed in that paragraph is to include the relevant day prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act. machine translation, not official **第五項** 欠損等法人の新法人税法第五十七条の二第一項に規定する該当日以後に当該欠損等法人との間に新法人税法第五十七条第二項に規定する完全支配関係がある内国法人で当該欠損等法人が発行済株式又は出資の全部又は一部を有するものの残余財産が確定する場合における当該内国法人の当該残余財産の確定の日の属する連結事業年度以前の各連結事業年度において生じた連結欠損金個別帰属額（当該残余財産の確定の日が当該欠損等法人の三年経過日以後である場合には、当該連結欠損金個別帰属額のうち、その生じた連結事業年度開始の日が当該欠損等法人の適用連結事業年度開始の日前であるものに限る。）については、前条第二項の規定は、当該欠損等法人については、適用しない。 suppl-5021-8/art-21/par-5 · 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 In the case where, on or after the relevant day prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act of a corporation showing a loss, etc., the determination of residual assets is made for a domestic corporation that has a full controlling interest prescribed in Article 57, paragraph (2) of the New Corporation Tax Act with the corporation showing a loss, etc. and of which the corporation showing a loss, etc. holds all or part of the issued shares or capital contributions, the provisions of paragraph (2) of the preceding Article do not apply, with respect to the corporation showing a loss, etc., to the individually attributed consolidated deficit that arose in each consolidated business year of that domestic corporation up to and including the consolidated business year that includes the day of that determination of residual assets (or, if the day of that determination of residual assets is on or after the day on which three years have elapsed for the corporation showing a loss, etc., limited to, of that individually attributed consolidated deficit, the portion for which the first day of the consolidated business year in which it arose is before the first day of the applicable consolidated business year of the corporation showing a loss, etc.). machine translation, not official **第六項** 欠損等連結法人が旧法人税法第八十一条の十第一項に規定する該当日以後に前条第一項に規定する承認の取消しの場合若しくは取りやめの承認の場合に該当する場合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には、当該欠損等連結法人の適用連結事業年度前の各連結事業年度において生じた連結欠損金個別帰属額については、前条第一項及び第七項の規定は、適用しない。 suppl-5021-8/art-21/par-6 · 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 In the case where a consolidated corporation showing a loss, etc., on or after the relevant day prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act, falls under the case of revocation of approval or the case of approval of withdrawal prescribed in paragraph (1) of the preceding Article, or has had the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions applied, the provisions of paragraphs (1) and (7) of the preceding Article do not apply to the individually attributed consolidated deficit that arose in each consolidated business year prior to the applicable consolidated business year of the consolidated corporation showing a loss, etc. machine translation, not official **第七項** 内国法人と欠損等連結法人との間で当該内国法人を合併法人とする適格合併が行われる場合又は内国法人との間に新法人税法第五十七条第二項に規定する完全支配関係がある他の内国法人である欠損等連結法人の残余財産が確定する場合には、これらの欠損等連結法人の適用連結事業年度前の各連結事業年度において生じた連結欠損金個別帰属額については、前条第二項の規定は、適用しない。 suppl-5021-8/art-21/par-7 · 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 In the case where a qualified merger in which a domestic corporation is the acquiring corporation is carried out between the domestic corporation and a consolidated corporation showing a loss, etc., or where the residual assets of a consolidated corporation showing a loss, etc. that is another domestic corporation that has a full controlling interest prescribed in Article 57, paragraph (2) of the New Corporation Tax Act with a domestic corporation are determined, the provisions of paragraph (2) of the preceding Article do not apply to the individually attributed consolidated deficit that arose in each consolidated business year prior to the applicable consolidated business year of that consolidated corporation showing a loss, etc. machine translation, not official --- ## Cites - suppl-5021-8/art-21/par-1: 同条第一項 → 法人税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-1 - suppl-5021-8/art-21/par-1: 新法人税法第五十七条の二 → 法人税法 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/ja/corporation-tax-act/art-57-2 · https://japanlaw.org/l/340AC0000000034/art-57-2 - suppl-5021-8/art-21/par-1: 前条第一項 → 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-21/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-21/par-1: 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-21/par-2: 新法人税法第五十七条の二第一項 → 法人税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-1 - suppl-5021-8/art-21/par-2: 新法人税法第五十七条の二 → 法人税法 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/ja/corporation-tax-act/art-57-2 · https://japanlaw.org/l/340AC0000000034/art-57-2 - suppl-5021-8/art-21/par-2: この条 → 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-21/par-3: 新法人税法第五十七条の二第一項 → 法人税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-1 - suppl-5021-8/art-21/par-3: 第五項 → 法人税法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-5021-8/art-21/par-5 — 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 - suppl-5021-8/art-21/par-3: この項 → 法人税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-5021-8/art-21/par-3 — 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 - suppl-5021-8/art-21/par-3: この条 → 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-21/par-3: 前項 → 法人税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-5021-8/art-21/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-2 - suppl-5021-8/art-21/par-3: 前条第二項 → 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-21/par-4: 新法人税法第五十七条の二第二項 → 法人税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-57-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-2 - suppl-5021-8/art-21/par-5: 新法人税法第五十七条の二第一項 → 法人税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-1 - suppl-5021-8/art-21/par-5: 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-21/par-5: 前条第二項 → 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-21/par-6: 前条第一項 → 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-21/par-6: 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-21/par-6: 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-21/par-6: 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-21/par-7: 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-21/par-7: 前条第二項 → 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 ## Cited by 5 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 附則第二十一条第二項（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-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-21/par-2 - 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 附則第二十四条第一項（特定株主等によって支配された欠損等法人の資産の譲渡等損失額に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-24/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-20261008T111236-137, 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