Supplementary Provisions, Article 5Transitional Provisions Concerning the Tax Rate for Corporation Tax on Retirement Pension Funds
第五条（退職年金積立金に対する法人税の税率に関する経過規定）
The provisions of Article 87 of the New Act (Tax Rate for Corporation Tax on Retirement Pension Funds) apply to corporation tax on the retirement pension fund for a business year beginning on or after April 1, 1968 of a domestic corporation that conducts retirement pension business, and with regard to corporation tax on the retirement pension fund for a business year that began before that date of a domestic corporation that conducts retirement pension business, the provisions then in force continue to govern.
domestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
business yearmachine translation
「事業年度」
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.
Defined inArticle 13, paragraph (1)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 22 of 1968.
Short name set inSupplementary Provisions, Article 2, paragraph (1)