Supplementary Provisions (Act No. 8 of 2020), Article 45 — Consumption Tax Act — japanlaw

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Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Deadline for Filing Final Returns of Corporations

第四十五条（法人の確定申告書の提出期限の特例に関する経過措置）

The provisions of Article 45-2, paragraphs (1) and (2) of the New Consumption Tax Act apply to the taxable period that includes the last day of the business years prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act and the consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies in Article 47 of the Supplementary Provisions) that end on or after March 31, 2021.

新消費税法第四十五条の二第一項及び第二項の規定は、令和三年三月三十一日以後に終了する消費税法第二条第一項第十三号に規定する事業年度及び連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。附則第四十七条において同じ。）終了の日の属する課税期間について適用する。

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Nothing in this collection refers to this provision.

Defined terms4

business year
事業年度（じぎょうねんど）
A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.
法人税法第十三条及び第十四条（事業年度）に規定する事業年度（国、地方公共団体その他これらの条の規定の適用を受けない法人については、政令で定める一定の期間）
Article 2, paragraph (1), item (xiii)See it in the glossary
New Consumption Tax Act
新消費税法（しんしょうひぜいほう）
This Act as amended by Article 6 of Act No. 8 of 2020.
Supplementary Provisions, Article 42, paragraph (1)See it in the glossary
taxable period
課税期間（かぜいきかん）
In the supplementary provisions (附則) of Act No. 8 of 2020, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under Article 19, paragraphs (2) or (4).
消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）
Supplementary Provisions, Article 43, paragraph (1)See it in the glossary
consolidated business year
連結事業年度（れんけつじぎょうねんど）
In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.
旧法人税法第十五条の二第一項に規定する連結事業年度
Supplementary Provisions, Article 45, paragraph (1)See it in the glossary

This version

as amended by Science Council of Japan Act (Act No. 70 of 2025)日本学術会議法

Permanent link, independent of the slug:

/l/363AC0000000108/suppl-5021-8/art-45