Supplementary Provisions
附 則
This Act comes into effect on April 1, 1974.
この法律は、昭和四十九年四月一日から施行する。
The provisions of Article 66 (Tax Rate for Corporation Tax on Income for Each Business Year), Article 99 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Dissolution), Article 102 (Return for Estimated Tax Due on Income during Liquidation), Article 115 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) and Article 143 (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter in this paragraph) ending on or after May 1, 1974 and to corporation tax on liquidation income due to a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and with regard to corporation tax on income for a business year of a corporation that ended before that date and corporation tax on liquidation income due to a dissolution or merger before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 66, paragraphs (2) and (4) and Article 143, paragraphs (2) and (4) of the New Act to corporation tax on income for a business year ending during the period from May 1, 1974 to April 30, 1975, the phrase "seven million yen" in those provisions is deemed to be replaced with "six million yen".
改正後の法人税法（以下「新法」という。）第六十六条（各事業年度の所得に対する法人税の税率）、第九十九条（解散の場合の清算所得に対する法人税の税率）、第百二条（清算中の所得に係る予納申告）、第百十五条（合併の場合の清算所得に対する法人税の税率）及び第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下この項において同じ。）の昭和四十九年五月一日以後に終了する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この項において同じ。）について適用し、法人の同日前に終了した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。この場合において、昭和四十九年五月一日から昭和五十年四月三十日までの間に終了する事業年度の所得に対する法人税に係る新法第六十六条第二項及び第四項並びに第百四十三条第二項及び第四項の規定の適用については、これらの規定中「七百万円」とあるのは、「六百万円」とする。
The provisions of Article 67 of the New Act (Special Tax Rate for Family Companies) apply to corporation tax on income for a business year of a corporation beginning on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern.
The provisions of Article 71 of the New Act (Interim Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to corporation tax pertaining to returns under those provisions for which the due date for filing arrives on or after the Effective Date, and with regard to corporation tax pertaining to returns under Article 71 of the Corporation Tax Act prior to the amendment (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) for which the due date for filing arrived before that date, the provisions then in force continue to govern.