Supplementary Provisions (Act No. 10 of 2014), Article 32 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 32Transitional Measures Concerning Extension of the Due Date for Filing a Tax Return, etc.

第三十二条（確定申告書の提出期限の延長等に関する経過措置）

A disposition of extension of the due date for filing under Article 75, paragraph (1) or Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act that a foreign corporation received in a business year that began before April 1, 2016 is deemed to be a disposition of extension of the due date for filing under Article 75, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-7 of the New Corporation Tax Act or under Article 75-2, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the New Corporation Tax Act.

外国法人が平成二十八年四月一日前に開始した事業年度において受けた旧法人税法第百四十五条第一項において準用する旧法人税法第七十五条第一項又は第七十五条の二第一項の提出期限の延長の処分については、新法人税法第百四十四条の七において準用する新法人税法第七十五条第一項又は新法人税法第百四十四条の八において準用する新法人税法第七十五条の二第一項の提出期限の延長の処分とみなす。

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 Former Corporation Tax Act
旧法人税法（きゅうほうじんぜいほう）
This Act as it stood before Article 3 of Act No. 10 of 2014 amended it.
Supplementary Provisions, Article 27, 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 3 of Act No. 10 of 2014.
Supplementary Provisions, Article 25, 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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