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Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Filing Returns for Corporation Tax on Consolidated Income for Each Consolidated Business Year of Consolidated Parent Corporations Using an Electronic Data Processing System
第三十六条（電子情報処理組織による連結親法人の各連結事業年度の連結所得に対する法人税の申告の特例に関する経過措置）
The provisions of Part II, Chapter I-2, Section 3, Subsection 2-2 of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years of consolidated parent corporations that begin on or after April 1, 2020.
新法人税法第二編第一章の二第三節第二款の二の規定は、連結親法人の令和二年四月一日以後に開始する連結事業年度の連結所得に対する法人税について適用する。
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