Supplementary Provisions (Act No. 6 of 2007), Article 44 — Corporation Tax Act

1 article

Supplementary Provisions, Article 44Transitional Measures for Calculation of the Amount of Income from Lease Transactions

第四十四条（リース取引に係る所得の金額の計算に関する経過措置）

The provisions of Article 64-2 of the New Corporation Tax Act apply to a lease transaction prescribed in paragraph (3) of that Article pertaining to a contract concluded on or after April 1, 2008.

新法人税法第六十四条の二の規定は、平成二十年四月一日以後に締結される契約に係る同条第三項に規定するリース取引について適用する。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (vi), (b)
Effective Date
“44”

Defined terms1

the New Corporation Tax Act
新法人税法（しんほうじんぜいほう）
In Articles 32 to 47 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), the Corporation Tax Act as amended by Article 2 of that Act, leaving out the amendments listed in Article 1, item (vii)(b) of those supplementary provisions.
Supplementary Provisions, Article 32, 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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