# 法人税法 / Corporation Tax Act — 第三十条 (Supplementary Provisions, Article 30)

- 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: 第三十条 (Supplementary Provisions, Article 30)（通算制度の開始等に伴う資産の時価評価損益に関する経過措置） — address `suppl-5021-8/art-30`
- 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-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30
- 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.

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### 第三十条（通算制度の開始等に伴う資産の時価評価損益に関する経過措置） — Transitional Measures for Gains or Losses on the Fair Valuation of Assets upon the Commencement, etc. of the Group Tax Sharing System
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-30 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30</sup>

**第一項**  新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定は、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。
<sup>suppl-5021-8/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-1</sup>
The provisions of Article 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022.
<sup>machine translation, not official</sup>

**第二項**  前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については、新法人税法第六十四条の十一第一項の規定は、適用しない。
<sup>suppl-5021-8/art-30/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-2</sup>
The provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act do not apply to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
<sup>machine translation, not official</sup>

**第三項**  内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十一第一項の規定を適用することができる。
<sup>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</sup>
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  新法人税法第六十四条の十一第一項第一号に掲げる法人に該当しない内国法人（同項に規定する親法人に限る。）　同号に掲げる法人に該当する内国法人
  <sup>suppl-5021-8/art-30/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-3/item-1</sup>
  a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (i) of the New Corporation Tax Act (limited to a parent corporation prescribed in that paragraph): a domestic corporation that falls under the corporation listed in that item;
  <sup>machine translation, not official</sup>

  **二**  新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当しないもの　新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人
  <sup>suppl-5021-8/art-30/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-3/item-2</sup>
  a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **三**  新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当するもの　新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人
  <sup>suppl-5021-8/art-30/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-3/item-3</sup>
  a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act.
  <sup>machine translation, not official</sup>

**第四項**  前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株式又は出資については、新法人税法第六十四条の十一第二項の規定は、適用しない。
<sup>suppl-5021-8/art-30/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-4</sup>
The provisions of Article 64-11, paragraph (2) of the New Corporation Tax Act do not apply to the shares of or capital contributions to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
<sup>machine translation, not official</sup>

**第五項**  内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十二第一項の規定を適用することができる。
<sup>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</sup>
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-12, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当しないもの　新法人税法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内国法人
  <sup>suppl-5021-8/art-30/par-5/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-5/item-1</sup>
  a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二**  新法人税法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内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当するもの　新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人
  <sup>suppl-5021-8/art-30/par-5/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-5/item-2</sup>
  a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act.
  <sup>machine translation, not official</sup>

**第六項**  旧法人税法第四条の三第六項に規定する連結申請特例年度が令和四年三月三十一日の属する事業年度である場合における同条第九項第一号又は第十一項第一号に掲げる法人に対する新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5021-8/art-30/par-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-6</sup>
Necessary matters concerning the application of the provisions of Article 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act to a corporation listed in paragraph (9), item (i) or paragraph (11), item (i) of Article 4-3 of the Former Corporation Tax Act in the case where the special business year for consolidated application prescribed in paragraph (6) of that Article is the business year that includes March 31, 2022, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5021-8/art-30/par-1: 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-30/par-1: 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-30/par-2: 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-30/par-2: 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-30/par-2: 前条第一項 → 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-30/par-3: 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-30/par-3/item-1: 同項 → 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-30/par-3/item-1: 新法人税法第六十四条の十一第一項第一号 → 法人税法 第六十四条の十一第一項第一号 (Article 64-11, paragraph (1), item (i)), art-64-11/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-11/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1/item-1
- suppl-5021-8/art-30/par-3/item-2: 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-30/par-3/item-3: 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-30/par-4: 新法人税法第六十四条の十一第二項 → 法人税法 第六十四条の十一第二項 (Article 64-11, paragraph (2)), art-64-11/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-64-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-2
- suppl-5021-8/art-30/par-4: 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-30/par-4: 前条第一項 → 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-30/par-5: 新法人税法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-30/par-5/item-1: 新法人税法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-30/par-5/item-2: 新法人税法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-30/par-6: 前各項 → 法人税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-5021-8/art-30/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-1
- suppl-5021-8/art-30/par-6: 前各項 → 法人税法 附則第三十条第四項 (Supplementary Provisions, Article 30, paragraph (4)), suppl-5021-8/art-30/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-4
- suppl-5021-8/art-30/par-6: 前各項 → 法人税法 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-5021-8/art-30/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-2
- suppl-5021-8/art-30/par-6: 前各項 → 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-30/par-6: 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-30/par-6: 前各項 → 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-30/par-6: 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

## Cited by

10 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 附則第二十条第十二項（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-12 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-12
- 法人税法 附則第二十五条第四項（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） — 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
- 法人税法 附則第二十六条第四項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-26/par-4
- 法人税法 附則第二十七条第二項（損益通算の対象となる欠損金額の特例に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-27/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-27/par-2
- 法人税法 附則第二十八条第四項（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-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-4
- 法人税法 附則第二十九条第六項（通算承認に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-29/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-6
- 法人税法 附則第三十条第六項（通算制度の開始等に伴う資産の時価評価損益に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-30/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-6
- 法人税法 附則第三十一条第二項（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-31/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-31/par-2
- 法人税法 附則第百三十八条第三項（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-138/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-138/par-3

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## 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-20261008T111236-139, 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