Supplementary Provisions (Act No. 7 of 2018), Article 29 — Corporation Tax Act — japanlaw

1 article

Supplementary Provisions, Article 29Transitional Measures Concerning Foreign Tax Credits

第二十九条（外国税額の控除に関する経過措置）

The provisions of Article 69, paragraph (7) of the New Corporation Tax Act apply to corporation tax on income for business years of domestic corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of domestic corporations that began before that date, the provisions then in force continue to govern.

新法人税法第六十九条第七項の規定は、内国法人の平成三十一年一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し、内国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (iv), (b)
Effective Date
“29”

Defined terms3

domestic corporation
内国法人（ないこくほうじん）
A corporation whose head office or principal office is in Japan.
国内に本店又は主たる事務所を有する法人
Article 2, paragraph (1), item (iii)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 2 of Act No. 7 of 2018.
Supplementary Provisions, Article 19, 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

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-4301-7/art-29