Supplementary Provisions (Act No. 82 of 2011), Article 16 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 16Transitional Measures Concerning the Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year

第十六条（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, paragraph (5) of the New Corporation Tax Act (limited to the part pertaining to item (iii)) apply to corporation tax on income for business years of a foreign corporation starting on or after April 1, 2011 (excluding a business year ending before the Effective Date).

新法人税法第百四十三条第五項（第三号に係る部分に限る。）の規定は、外国法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）の所得に対する法人税について適用する。

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Nothing in this collection refers to this provision.

Defined terms4

the Effective Date
施行日（しこうび）
The date Act No. 82 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Supplementary Provisions, Article 11, paragraph (1)See it in the glossary
business year
事業年度（じぎょうねんど）
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるもの
Article 13, paragraph (1)See it in the glossary
foreign corporation
外国法人（がいこくほうじん）
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
内国法人以外の法人
Article 2, paragraph (1), item (iv)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. 82 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

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