# 法人税法 / Corporation Tax Act — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（中間申告に関する経過措置） — address `suppl-5021-8/art-33` - 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-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33 - 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. --- ### 第三十三条（中間申告に関する経過措置） — Transitional Measures for Interim Return caption: machine translation, not official 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 **第一項** 新法人税法第七十一条第一項の普通法人の令和四年四月一日以後に開始する同項に規定する事業年度において、当該事業年度の前事業年度の期間が連結事業年度に該当する場合には、その普通法人が提出すべき当該事業年度の中間申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、当該前事業年度のその普通法人に係る旧法人税法第七十一条第一項第一号に規定する連結法人税個別帰属支払額（次項において「連結法人税個別帰属支払額」という。）で新法人税法第七十一条第一項に規定する六月経過日（次項及び第四項において「六月経過日」という。）の前日までに確定した当該前事業年度の連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額に係るものを当該前事業年度の月数で除し、これに新法人税法第七十一条第一項第一号に規定する中間期間の月数を乗じて計算した金額とする。 suppl-5021-8/art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-1 In a business year prescribed in Article 71, paragraph (1) of the New Corporation Tax Act of an ordinary corporation set forth in that paragraph that begins on or after April 1, 2022, if the period of the previous business year of that business year falls under a consolidated business year, then with regard to the interim return for that business year to be filed by the ordinary corporation, the amount listed in item (i) of that paragraph is, notwithstanding the provisions of that item, the amount calculated by dividing the individually attributed payment of consolidated corporation tax prescribed in Article 71, paragraph (1), item (i) of the Former Corporation Tax Act pertaining to the ordinary corporation for that previous business year (referred to as the "individually attributed payment of consolidated corporation tax" in the following paragraph) that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that previous business year that was finalized by the day before the day on which six months have elapsed prescribed in Article 71, paragraph (1) of the New Corporation Tax Act (referred to as the "day on which six months have elapsed" in the following paragraph and paragraph (4)), by the number of months of that previous business year, and multiplying the result by the number of months of the interim period prescribed in Article 71, paragraph (1), item (i) of the New Corporation Tax Act. machine translation, not official **第二項** 新法人税法第七十一条第一項の場合において、同項の普通法人が同条第二項各号に掲げる期間内に行われた適格合併（法人を設立するものを除く。）に係る合併法人又は法人を設立する適格合併に係る合併法人であるとき（その普通法人の当該事業年度開始の日の一年前の日以後に終了したこれらの適格合併に係る被合併法人の各事業年度（その月数が六月に満たないものを除く。）のうち最も新しい事業年度の期間が連結事業年度に該当する場合に限る。）は、同項及び同条第三項の規定の適用については、当該被合併法人の同条第二項第一号に規定する被合併法人確定法人税額は、当該最も新しい事業年度の当該被合併法人の連結法人税個別帰属支払額で六月経過日の前日までに確定した当該最も新しい事業年度の連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額に係るものとする。 suppl-5021-8/art-33/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-2 In the case referred to in Article 71, paragraph (1) of the New Corporation Tax Act, when the ordinary corporation set forth in that paragraph is the acquiring corporation in a qualified merger (excluding one that establishes a corporation) carried out within a period listed in any of the items of paragraph (2) of that Article or the acquiring corporation in a qualified merger that establishes a corporation (limited to the case where, of the business years (excluding those of less than six months) of the acquired corporation in those qualified mergers that ended on or after the day one year before the first day of that business year of the ordinary corporation, the period of the most recent business year falls under a consolidated business year), then, with regard to the application of the provisions of that paragraph and paragraph (3) of that Article, the finalized corporation tax amount of the acquired corporation prescribed in paragraph (2), item (i) of that Article of that acquired corporation is the individually attributed payment of consolidated corporation tax of that acquired corporation for that most recent business year that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that most recent business year that was finalized by the day before the day on which six months have elapsed. machine translation, not official **第三項** 前二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-5021-8/art-33/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-3 The number of months set forth in the preceding two paragraphs is calculated according to the calendar and a division of less than one month is counted as one month. machine translation, not official **第四項** 第一項の連結事業年度に該当する事業年度の旧法人税法第八十一条の二十二第一項の規定による申告書の提出期限が旧法人税法第八十一条の二十四第一項の規定により四月間延長されている場合で、かつ、当該申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合において、同項の規定の適用がないものとした場合における当該申告書の提出期限の翌日から同項の規定により当該申告書の提出期限とみなされる日までの間に連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額が確定したときは、六月経過日の前日までに当該金額が確定したものとみなして、第一項及び第二項の規定を適用する。 suppl-5021-8/art-33/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-4 In the case where the due date for filing a return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for a business year that falls under the consolidated business year set forth in paragraph (1) has been extended by four months pursuant to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act, and the provisions of Article 10, paragraph (2) of the Act on General Rules for National Taxes apply to the due date for filing that return, if the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return is finalized during the period from the day following the due date for filing that return that would apply if the provisions of that paragraph did not apply, until the day deemed to be the due date for filing that return pursuant to the provisions of that paragraph, the provisions of paragraphs (1) and (2) apply by deeming that amount to have been finalized by the day before the day on which six months have elapsed. machine translation, not official --- ## Cites - suppl-5021-8/art-33/par-1: 同項第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1 - suppl-5021-8/art-33/par-1: 新法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1 - suppl-5021-8/art-33/par-1: 第四項 → 法人税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-5021-8/art-33/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-4 - suppl-5021-8/art-33/par-1: 次項 → 法人税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-5021-8/art-33/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-2 - suppl-5021-8/art-33/par-2: 同条第二項第一号 → 法人税法 第七十一条第二項第一号 (Article 71, paragraph (2), item (i)), art-71/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-2/item-1 - suppl-5021-8/art-33/par-2: 新法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1 - suppl-5021-8/art-33/par-2: 同条第二項 → 法人税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2 - suppl-5021-8/art-33/par-2: 同条第三項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3 - suppl-5021-8/art-33/par-3: 前二項 → 法人税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-5021-8/art-33/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-1 - suppl-5021-8/art-33/par-3: 前二項 → 法人税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-5021-8/art-33/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-2 - suppl-5021-8/art-33/par-4: 国税通則法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-2 - suppl-5021-8/art-33/par-4: 第一項 → 法人税法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-5021-8/art-33/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-1 - suppl-5021-8/art-33/par-4: 第二項 → 法人税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-5021-8/art-33/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/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-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-2 - 法人税法 附則第三十三条第一項（中間申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-1 - 法人税法 附則第三十三条第三項（中間申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-3 - 法人税法 附則第三十三条第四項（中間申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-4 --- ## 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