Supplementary Provisions (Act No. 114 of 2011), Article 23 — Corporation Tax Act — japanlaw

1 article

Supplementary Provisions, Article 23Transitional Measures Concerning Income Tax Credit, etc. in Consolidated Business Years

第二十三条（連結事業年度における所得税額の控除等に関する経過措置）

The provisions of Article 81-14, paragraph (2) and Article 81-15, paragraphs (9) through (11) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax 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 consolidated tax return, etc. arrived before the Effective Date.

新法人税法第八十一条の十四第二項及び第八十一条の十五第九項から第十一項までの規定は、施行日以後に連結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、施行日前に連結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 by1

Supplementary Provisions, Article 20, paragraph (1)
Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
“Article 23”

Defined terms2

consolidated tax return, etc.
連結確定申告書等（れんけつかくていしんこくしょとう）
In Articles 20 to 23 of the supplementary provisions (附則) of Act No. 114 of 2011, a return under Article 81-19(1) of the Corporation Tax Act as amended by that Act that states the matters listed in Article 81-20(1) of it, and a return under Article 81-22(1) of it.
新法人税法第八十一条の十九第一項の規定による申告書で新法人税法第八十一条の二十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八十一条の二十二第一項の規定による申告書
Supplementary Provisions, Article 20, 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. 114 of 2011.
Supplementary Provisions, Article 10, 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-23