Supplementary Provisions (Act No. 9 of 2015), Article 32 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 32Transitional Measures Concerning the Calculation, etc. of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation

第三十二条（外国法人の恒久的施設帰属所得に係る所得の金額の計算等に関する経過措置）

The provisions of Article 142-5, paragraph (2), Article 142-9 and Article 144-3, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for a business year of a foreign corporation beginning on or after April 1, 2016.

新法人税法第百四十二条の五第二項、第百四十二条の九及び第百四十四条の三第二項の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度の所得に対する法人税について適用する。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (v), (b)
Effective Date
“32”

Defined terms3

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 2 of Act No. 9 of 2015.
Supplementary Provisions, Article 21, paragraph (1)See it in the glossary
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

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

Permanent link, independent of the slug:

/l/340AC0000000034/suppl-4271-9/art-32