Supplementary Provisions as enacted, Article 4 — Corporation Tax Act

1 article

Supplementary Provisions, Article 4Transitional Provisions Concerning Business Years

第四条（事業年度に関する経過規定）

Article 14 (Deemed Business Years) of the New Act applies where a fact falling under any of the items of that Article occurs on or after the Effective Date, and the provisions then in force continue to govern where such a fact occurred before that date.

新法第十四条（みなし事業年度）の規定は、施行日以後に同条各号に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。

Cited by1

Supplementary Provisions, Article 17, paragraph (1)
Delegation to Cabinet Order
“Article 1 through the preceding Article”

Defined terms3

the New Act
新法（しんぽう）
In the supplementary provisions (附則) of this Act as enacted (Act No. 34 of 1965), which wholly revised the earlier Corporation Tax Act, the Corporation Tax Act as so revised.
Supplementary Provisions, Article 2, paragraph (1)See it in the glossary
business year
事業年度（じぎょうねんど）
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるもの
Article 13, paragraph (1)See it in the glossary
the Effective Date
施行日（しこうび）
The date this Act (Act No. 34 of 1965) came into effect.
Supplementary Provisions, Article 2, paragraph (1)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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