1 article
Supplementary Provisions, Article 56Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year of Foreign Corporations
第五十六条（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に関する経過措置）
The provisions of Article 143, paragraphs (1) through (3) of the New Corporation Tax Act apply to corporation tax on income for business years of a foreign corporation commencing on or after January 1, 2007, and with regard to corporation tax on income for business years of a foreign corporation that commenced before that date, the provisions then in force continue to govern.
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.