# 法人税法 / Corporation Tax Act — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（完全支配関係がある法人の間の取引の損益に関する経過措置） — address `suppl-5021-8/art-25` - 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-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-25 - 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. --- ### 第二十五条（完全支配関係がある法人の間の取引の損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on Transactions between Corporations Having a Full Controlling Interest caption: machine translation, not official suppl-5021-8/art-25 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-25 **第一項** 新法人税法第六十一条の十一第三項の規定の適用については、同項に規定する譲渡利益額又は譲渡損失額に相当する金額には、同条第一項に規定する譲渡利益額又は同項に規定する譲渡損失額に相当する金額のうち同条第三項に規定する前日の属する事業年度前の各連結事業年度の連結所得の金額の計算上益金の額又は損金の額に算入された金額を含まないものとする。 suppl-5021-8/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-25/par-1 With regard to the application of the provisions of Article 61-11, paragraph (3) of the New Corporation Tax Act, the amount equivalent to the amount of gain on transfer or the amount of loss on transfer prescribed in that paragraph is not to include, out of the amount equivalent to the amount of gain on transfer prescribed in paragraph (1) of that Article or the amount of loss on transfer prescribed in that paragraph, the amount included in the amount of gross profits or the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the business year containing the preceding day prescribed in paragraph (3) of that Article. machine translation, not official **第二項** 新法人税法第六十一条の十一第四項の規定は、内国法人の令和四年三月三十一日以後に終了する事業年度の所得に対する法人税について適用する。 suppl-5021-8/art-25/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-25/par-2 The provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act apply to corporation tax on income for business years of a domestic corporation ending on or after March 31, 2022. machine translation, not official **第三項** 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内国法人の新法人税法第六十一条の十一第四項に規定する譲渡損益調整額については、同項の規定は、適用しない。 suppl-5021-8/art-25/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-25/par-3 With regard to the adjustment amount for gain or loss on transfer, as prescribed in Article 61-11, paragraph (4) of the New Corporation Tax Act, of a domestic corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act do not apply. machine translation, not official **第四項** 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、新法人税法第六十一条の十一第四項の規定を適用する。 suppl-5021-8/art-25/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-25/par-4 A domestic corporation that is deemed to fall under the category of 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 is deemed to fall under the category of 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 a domestic corporation that is deemed not to fall under the category of 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 is deemed not to fall under the category of 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, and the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act apply. machine translation, not official **第五項** 新法人税法第六十一条の十一第四項の規定の適用については、同項に規定する譲渡利益額又は譲渡損失額に相当する金額には、同条第一項に規定する譲渡利益額又は同項に規定する譲渡損失額に相当する金額のうち同条第四項に規定する時価評価事業年度前の各連結事業年度の連結所得の金額の計算上益金の額又は損金の額に算入された金額を含まないものとする。 suppl-5021-8/art-25/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-25/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-25/par-5 With regard to the application of the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act, the amount equivalent to the amount of gain on transfer or the amount of loss on transfer prescribed in that paragraph is not to include, out of the amount equivalent to the amount of gain on transfer prescribed in paragraph (1) of that Article or the amount of loss on transfer prescribed in that paragraph, the amount included in the amount of gross profits or the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the fair valuation business year prescribed in paragraph (4) of that Article. machine translation, not official --- ## Cites - suppl-5021-8/art-25/par-1: 同条第一項 → 法人税法 第六十一条の十一第一項 (Article 61-11, paragraph (1)), art-61-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-1 - suppl-5021-8/art-25/par-1: 新法人税法第六十一条の十一第三項 → 法人税法 第六十一条の十一第三項 (Article 61-11, paragraph (3)), art-61-11/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-3 - suppl-5021-8/art-25/par-2: 新法人税法第六十一条の十一第四項 → 法人税法 第六十一条の十一第四項 (Article 61-11, paragraph (4)), art-61-11/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-4 - suppl-5021-8/art-25/par-3: 新法人税法第六十一条の十一第四項 → 法人税法 第六十一条の十一第四項 (Article 61-11, paragraph (4)), art-61-11/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-4 - suppl-5021-8/art-25/par-3: 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-25/par-3: 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-25/par-4: 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-25/par-4: 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-25/par-4: 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-25/par-4: 新法人税法第六十一条の十一第四項 → 法人税法 第六十一条の十一第四項 (Article 61-11, paragraph (4)), art-61-11/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-4 - suppl-5021-8/art-25/par-4: 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-25/par-4: 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-25/par-5: 同条第一項 → 法人税法 第六十一条の十一第一項 (Article 61-11, paragraph (1)), art-61-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-1 - suppl-5021-8/art-25/par-5: 新法人税法第六十一条の十一第四項 → 法人税法 第六十一条の十一第四項 (Article 61-11, paragraph (4)), art-61-11/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-4 ## 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 --- ## 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-20261008T111236-138, 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