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Supplementary Provisions, Article 22Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes to the Scope of Taxable Income, etc.
第二十二条（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 (4) of the New Corporation Tax Act apply in the case where a foreign corporation that has no permanent establishment comes to have a permanent establishment on or after April 1, 2016.
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