Supplementary Provisions (Act No. 10 of 2014), Article 26 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 26Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes in the Scope of Taxable Income, etc.

第二十六条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置）

The provisions of Article 10-3, paragraph (3) of the New Corporation Tax Act apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016.

新法人税法第十条の三第三項の規定は、恒久的施設を有する外国法人が平成二十八年四月一日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。

The provisions of Article 10-3, paragraph (4) of the New Corporation Tax Act apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after April 1, 2016.

新法人税法第十条の三第四項の規定は、恒久的施設を有しない外国法人が平成二十八年四月一日以後に恒久的施設を有することとなる場合について適用する。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (vi), (b)
Effective Date
“Articles 25 through 35”

Defined terms4

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 3 of Act No. 10 of 2014.
Supplementary Provisions, Article 25, paragraph (1)See it in the glossary
permanent establishment
恒久的施設（こうきゅうてきしせつ）
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
次に掲げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする
Article 2, paragraph (1), item (xii-19)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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