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Supplementary Provisions, Article 35Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation
第三十五条（外国法人の恒久的施設帰属所得に係る行為又は計算の否認に関する経過措置）
The provisions of Article 147-2 of the New Corporation Tax Act apply to acts or calculations made on or after April 1, 2016 that pertain to corporation tax on income pertaining to income attributable to a permanent establishment prescribed in that Article for a business year of a foreign corporation beginning on or after that date.
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