Supplementary Provisions (Act No. 9 of 2015), Article 31 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 31Transitional Measures Concerning the Special Tax Rate for Consolidated Specified Family Companies

第三十一条（連結特定同族会社の特別税率に関する経過措置）

With regard to the amount refunded or subject to appropriation, prescribed in paragraph (2), item (iv) of Article 81-13 of the Former Corporation Tax Act, pertaining to prefectural inhabitants' tax (including Tokyo inhabitants' tax) pertaining to interest and similar income that a consolidated corporation prescribed in paragraph (1) of that Article is to receive payment of before January 1, 2016, the provisions then in force continue to govern.

旧法人税法第八十一条の十三第一項に規定する連結法人が平成二十八年一月一日前に支払を受けるべき利子等に係る道府県民税（都民税を含む。）に係る同条第二項第四号に規定する還付を受け又は充当される金額については、なお従前の例による。

Cited by2

Defined terms3

appropriation
充当（じゅうとう）
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
国税通則法第五十七条第一項（充当）の規定による充当
Article 2, paragraph (1), item (xlii)See it in the glossary
interest and similar income
利子等（りしとう）
In Articles 28 and 31 of the supplementary provisions (附則) of Act No. 9 of 2015, interest, etc. as defined in Article 23, paragraph (1), item (xiv) of the Local Tax Act as it stood before Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013) amended it.
地方税法の一部を改正する法律（平成二十五年法律第三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）第二十三条第一項第十四号に規定する利子等
Supplementary Provisions, Article 28, paragraph (1)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 2 of Act No. 9 of 2015 amended it.
Supplementary Provisions, Article 24, 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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/l/340AC0000000034/suppl-4271-9/art-31