Supplementary Provisions (Act No. 109 of 1988), Article 15 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 15Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits

第十五条（受取配当等の益金不算入に関する経過措置）

With regard to the application of the provisions of Article 23, paragraphs (1) and (3) of the New Corporation Tax Act pertaining to the calculation of the amount of income for a business year of a corporation starting during the period from April 1, 1989 to March 31, 1990, the term "80 percent" in those provisions is deemed to be replaced with "90 percent".

法人の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得の金額の計算に係る新法人税法第二十三条第一項及び第三項の規定の適用については、これらの規定中「百分の八十」とあるのは、「百分の九十」とする。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (iii), (b)
Effective Date
“Articles 14 through 21”

Defined terms2

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 New Corporation Tax Act
新法人税法（しんほうじんぜいほう）
This Act as amended by Article 2 of Act No. 109 of 1988.
Supplementary Provisions, Article 14, 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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