Supplementary Provisions (Act No. 114 of 2011), Article 12 — Corporation Tax Act — japanlaw

1 article

Supplementary Provisions, Article 12Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses

第十二条（寄附金の損金不算入に関する経過措置）

The provisions of Article 37, paragraphs (9) and (10) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the Final Return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the Final Return, etc. arrived before the Effective Date.

新法人税法第三十七条第九項及び第十項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Cited by0

Nothing in this collection refers to this provision.

Defined terms2

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. 114 of 2011.
Supplementary Provisions, Article 10, paragraph (1)See it in the glossary
final return, etc.
確定申告書等（かくていしんこくしょとう）
In Articles 11 to 17 of the supplementary provisions (附則) of Act No. 114 of 2011, a return under Article 71, paragraph (1) of the Corporation Tax Act as that Act amended it that states the matters listed in Article 72, paragraph (1), and a return under Article 74, paragraph (1) of that amended Act.
新法人税法第七十一条第一項の規定による申告書で新法人税法第七十二条第一項各号に掲げる事項を記載したもの及び新法人税法第七十四条第一項の規定による申告書
Supplementary Provisions, Article 11, 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

Permanent link, independent of the slug:

/l/340AC0000000034/suppl-4231-114/art-12