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Supplementary Provisions, Article 11Transitional Measures Concerning Foreign Public Interest Corporations, etc.

第十一条(外国公益法人等に関する経過措置)

With regard to corporation tax on income for each business year starting on or before November 30, 2013 of a foreign corporation that, at the time the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions come into effect, has actually received the designation under of the Former Corporation Tax Act, the provisions of , and of the Former Corporation Tax Act remain in force. In this case, with regard to the application of the provisions of to the income of the foreign corporation for business years starting on or after April 1, 2012, the phrase "22 percent" in is deemed to be replaced with "19 percent".

附則第一条第五号ロに掲げる改正規定の施行の際現にの指定を受けている外国法人の平成二十五年十一月三十日までに開始する各事業年度の所得に対する法人税については、、及びの規定は、なおその効力を有する。この場合において、当該外国法人の平成二十四年四月一日以後に開始する事業年度の所得に係るの規定の適用については、中「百分の二十二」とあるのは、「百分の十九」とする。

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