Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: January 1, 2019;
次に掲げる規定 平成三十一年一月一日
Omitted
略
the provisions amending Article 2, item (xii)-19, Article 69, Article 139, Article 144-2, paragraph (5), the proviso to Article 144-6, paragraph (1) and the proviso to Article 149, paragraph (1) of the Corporation Tax Act in Article 2, and the provisions of Articles 21, 29 and 38 of the Supplementary Provisions;
the following provisions: April 1, 2019;
次に掲げる規定 平成三十一年四月一日
the provisions amending Article 4-3, paragraph (12) of the Corporation Tax Act in Article 2;
第二条中法人税法第四条の三第十二項の改正規定
the following provisions: January 1, 2020;
次に掲げる規定 令和二年一月一日
Omitted
略
the provisions amending the table of contents of the Corporation Tax Act in Article 2 (limited to the part replacing "Article 41" with "Article 41-2", the part replacing "and 81-8" with "to 81-8-2" and the part replacing "Article 144-2" with "Article 144-2-3"), the provisions adding one Article after Article 41 in Part II, Chapter I, Section 1, Subsection 4, Division 5 of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions adding one Article after Article 69 of that Act, the provisions amending Article 70-2 of that Act, the provisions amending Article 72, paragraph (3) of that Act (excluding the part adding "the phrase 'final settlement of accounts' is deemed to be replaced with 'settlement of accounts'," after ".) in" and deleting ", the phrase 'final settlement of accounts' is deemed to be replaced with 'settlement of accounts'"), the provisions amending Article 80, paragraph (1) of that Act, the provisions amending Article 81-3, paragraph (1) of that Act, the provisions adding one Article after Article 81-8 in Chapter I-2, Section 1, Subsection 3, Division 5 of that Part, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-14, paragraph (1) of that Act, the provisions adding one Article after Article 81-15 of that Act, the provisions amending Article 81-17 of that Act, the provisions amending Article 81-18, paragraph (1) of that Act, the provisions amending Article 81-20, paragraph (3) of that Act, the provisions amending Article 81-31, paragraph (1) of that Act, the provisions amending Article 142, paragraph (2) of that Act, the provisions adding one Article after Article 142-6 of that Act, the provisions amending Article 144 of that Act, the provisions amending Article 144-2, paragraph (1) of that Act, the provisions adding two Articles after that Article in Part III, Chapter II, Section 2 of that Act and the provisions amending Article 144-4, paragraph (4), item (i) of that Act, and the provisions of Articles 23, 30, 34, 35, 39 and 40 of the Supplementary Provisions;
第二条中法人税法の目次の改正規定（「第四十一条」を「第四十一条の二」に改める部分、「・第八十一条の八」を「―第八十一条の八の二」に改める部分及び「第百四十四条の二」を「第百四十四条の二の三」に改める部分に限る。）、同法第二編第一章第一節第四款第五目中第四十一条の次に一条を加える改正規定、同法第六十七条第三項の改正規定、同法第六十八条第一項の改正規定、同法第六十九条の次に一条を加える改正規定、同法第七十条の二の改正規定、同法第七十二条第三項の改正規定（「。）中」の下に「「確定した決算」とあるのは「決算」と、」を加え、「、「確定した決算」とあるのは「決算」と」を削る部分を除く。）、同法第八十条第一項の改正規定、同法第八十一条の三第一項の改正規定、同編第一章の二第一節第三款第五目中第八十一条の八の次に一条を加える改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十四第一項の改正規定、同法第八十一条の十五の次に一条を加える改正規定、同法第八十一条の十七の改正規定、同法第八十一条の十八第一項の改正規定、同法第八十一条の二十第三項の改正規定、同法第八十一条の三十一第一項の改正規定、同法第百四十二条第二項の改正規定、同法第百四十二条の六の次に一条を加える改正規定、同法第百四十四条の改正規定、同法第百四十四条の二第一項の改正規定、同法第三編第二章第二節中同条の次に二条を加える改正規定及び同法第百四十四条の四第四項第一号の改正規定並びに附則第二十三条、第三十条、第三十四条、第三十五条、第三十九条及び第四十条の規定
the following provisions: April 1, 2020;
次に掲げる規定 令和二年四月一日
the provisions amending the table of contents of the Corporation Tax Act in Article 2 (excluding the part replacing "Division 1 Dividends Received, etc. (Articles 23 to 24)" with "/Division 1 Amount of Proceeds (Article 22-2)/Division 1-2 Dividends Received, etc. (Articles 23 to 24)/", "Article 41" with "Article 41-2" and "Reserves" with "Bad Debt Reserves", the part replacing "and 81-8" with "to 81-8-2" and the part replacing "Article 144-2" with "Article 144-2-3"), the provisions amending Article 3 of that Act, the provisions adding one Subsection after Part II, Chapter I, Section 3, Subsection 2 of that Act, the provisions adding one Subsection after Chapter I-2, Section 3, Subsection 2 of that Part and the provisions amending Article 81-25 of that Act (including its caption), and the provisions of Articles 31, 36 and 37 of the Supplementary Provisions;
第二条中法人税法の目次の改正規定（「第一目 受取配当等（第二十三条―第二十四条）」を「／第一目 収益の額（第二十二条の二）／第一目の二 受取配当等（第二十三条―第二十四条）／」に、「第四十一条」を「第四十一条の二」に、「引当金」を「貸倒引当金」に改める部分、「・第八十一条の八」を「―第八十一条の八の二」に改める部分及び「第百四十四条の二」を「第百四十四条の二の三」に改める部分を除く。）、同法第三条の改正規定、同法第二編第一章第三節第二款の次に一款を加える改正規定、同編第一章の二第三節第二款の次に一款を加える改正規定及び同法第八十一条の二十五（見出しを含む。）の改正規定並びに附則第三十一条、第三十六条及び第三十七条の規定
Omitted
略
the following provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 23 of 2018) comes into effect;
次に掲げる規定 農業経営基盤強化促進法等の一部を改正する法律（平成三十年法律第二十三号）の施行の日
Omitted
略
the provisions amending Article 50, paragraph (1), item (i) of the Corporation Tax Act in Article 2, and the provisions of Article 24 of the Supplementary Provisions;
第二条中法人税法第五十条第一項第一号の改正規定及び附則第二十四条の規定
Omitted
略
the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect.
次に掲げる規定 地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
Omitted
略
the provisions amending Appended Table 1 of the Corporation Tax Act in Article 2.
第二条中法人税法別表第一の改正規定
Supplementary Provisions, Article 19Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第十九条（法人税法の一部改正に伴う経過措置の原則）
Unless otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality; the same applies hereinafter) that end on or after the Effective Date and to corporation tax on consolidated income for consolidated business years of consolidated corporations that end on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date and corporation tax on consolidated income for consolidated business years of consolidated corporations that ended before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 20Transitional Measures Concerning the Definitions of Qualified Merger, etc.
第二十条（適格合併等の定義に関する経過措置）
The provisions of Article 2, items (xii)-8, (xii)-11, (xii)-14 and (xii)-16 through (xii)-18 of the New Corporation Tax Act apply to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out on or after the Effective Date, and with regard to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第二条第十二号の八、第十二号の十一、第十二号の十四及び第十二号の十六から第十二号の十八までの規定は、施行日以後に行われる合併、分割、現物出資、株式交換等及び株式移転について適用し、施行日前に行われた合併、分割、現物出資、株式交換等及び株式移転については、なお従前の例による。
Supplementary Provisions, Article 21Transitional Measures Concerning the Definition of Permanent Establishment Pertaining to Foreign Corporations
第二十一条（外国法人に係る恒久的施設の定義に関する経過措置）
The provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply to corporation tax on income for business years of foreign corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of foreign corporations that began before that date, the provisions then in force continue to govern.
新法人税法第二条第十二号の十九の規定は、外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、外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。
With regard to the application of the provisions of the Corporation Tax Act, the Local Corporation Tax Act and the Act on Special Measures Concerning Taxation to a foreign corporation that had a former permanent establishment (meaning a foreign corporation that had, as of December 31, 2018, a permanent establishment prescribed in Article 2, item (xii)-19 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "former permanent establishment" in this paragraph) and that did not have anything that falls under a permanent establishment prescribed in Article 2, item (xii)-19 of the New Corporation Tax Act (hereinafter referred to as a "new permanent establishment" in this paragraph and the following paragraph)) or to a foreign corporation that had no former permanent establishment (meaning a foreign corporation that did not have a former permanent establishment as of that date and that had anything that falls under a new permanent establishment; the same applies in the following paragraph) in the case where the provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply pursuant to the provisions of the preceding paragraph, the terms set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table.
| Article 10-3, paragraph (3) of the Corporation Tax Act | foreign corporation that has a permanent establishment | foreign corporation that had a former permanent establishment (meaning a foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning the Definition of Permanent Establishment Pertaining to Foreign Corporations) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act"); the same applies hereinafter) |
| that foreign corporation | that foreign corporation that had a former permanent establishment | |
| the day on which it comes to have no permanent establishment | the day preceding the day on which it comes to have no permanent establishment | |
| Article 10-3, paragraph (4) of the Corporation Tax Act | foreign corporation that has no permanent establishment | foreign corporation that has no permanent establishment (including a foreign corporation that had no former permanent establishment (meaning a foreign corporation that had no former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter); the same applies hereinafter in this paragraph) |
| had a permanent establishment in | had a permanent establishment prescribed in Article 2, item (xii)-19 (Definitions) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act (hereinafter referred to as a "former permanent establishment") in | |
| that foreign corporation | that foreign corporation that has no permanent establishment | |
| Article 14, paragraph (1), item (xxiii) of the Corporation Tax Act | that has no permanent establishment | that had no former permanent establishment |
| Article 14, paragraph (1), item (xxiv) of the Corporation Tax Act | that has a permanent establishment | that had a former permanent establishment |
| until the day on which it came to | until the day preceding the day on which it came to | |
| from the day following the day | from the day | |
| Article 142-8, paragraph (1) of the Corporation Tax Act | that has a permanent establishment | that had a former permanent establishment |
| of the permanent establishment | of the former permanent establishment | |
| of the day | of the day preceding the day | |
| to the permanent establishment | to the former permanent establishment | |
| , that foreign corporation | , that foreign corporation that had a former permanent establishment | |
| Article 144-3, paragraph (1) of the Corporation Tax Act | is a foreign corporation that has a permanent establishment | is a foreign corporation that had a former permanent establishment |
| (permanent establishment | (former permanent establishment | |
| Article 144-6, paragraph (1) of the Corporation Tax Act | that has a permanent establishment | that had a former permanent establishment |
| (that foreign corporation | (that foreign corporation that had a former permanent establishment | |
| Articles 144-7 and 144-8 of the Corporation Tax Act | that has a permanent establishment | that had a former permanent establishment |
| Article 149, paragraph (1) of the Corporation Tax Act | an ordinary corporation that is a foreign corporation that has no permanent establishment comes to have a permanent establishment | an ordinary corporation that is a foreign corporation that had no former permanent establishment comes to have a permanent establishment |
| Article 19, paragraph (3) of the Local Corporation Tax Act | foreign corporation that has a permanent establishment | foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) |
| Article 68-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation | foreign corporation that has a permanent establishment | foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act") |
| that foreign corporation | that foreign corporation that had a former permanent establishment | |
| the day on which it comes to have no permanent establishment | the day preceding the day on which it comes to have no permanent establishment | |
| Article 68-3-4, paragraph (4) of the Act on Special Measures Concerning Taxation | foreign corporation that has no permanent establishment | foreign corporation that has no permanent establishment (including a foreign corporation that had no former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph) |
| had a permanent establishment in | had a permanent establishment prescribed in Article 2, item (xii)-19 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act in | |
| that foreign corporation | that foreign corporation that has no permanent establishment |
前項の規定により新法人税法第二条第十二号の十九の規定の適用がある場合における旧恒久的施設を有していた外国法人（平成三十年十二月三十一日において第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の十九に規定する恒久的施設（以下この項において「旧恒久的施設」という。）を有していた外国法人であって、新法人税法第二条第十二号の十九に規定する恒久的施設（以下この項及び次項において「新恒久的施設」という。）に該当するものを有していなかったものをいう。）又は旧恒久的施設を有していなかった外国法人（同日において旧恒久的施設を有していなかった外国法人であって、新恒久的施設に該当するものを有していたものをいう。次項において同じ。）に係る法人税法、地方法人税法及び租税特別措置法の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 法人税法第十条の三第三項 | 恒久的施設を有する外国法人 | 旧恒久的施設を有していた外国法人（所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた外国法人をいう。以下同じ。） |
| 当該 | 当該旧恒久的施設を有していた | |
| なる日 | なる日の前日 | |
| 法人税法第十条の三第四項 | 有しない外国法人 | 有しない外国法人（旧恒久的施設を有していなかつた外国法人（改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人をいう。以下同じ。）を含む。以下この項において同じ。） |
| おいて恒久的施設 | おいて改正法第二条の規定による改正前の法人税法第二条第十二号の十九（定義）に規定する恒久的施設（以下「旧恒久的施設」という。） | |
| 当該外国法人 | 当該恒久的施設を有しない外国法人 | |
| 法人税法第十四条第一項第二十三号 | 恒久的施設を有しない | 旧恒久的施設を有していなかつた |
| 法人税法第十四条第一項第二十四号 | 恒久的施設を有する | 旧恒久的施設を有していた |
| なつた日まで | なつた日の前日まで | |
| の翌日から | から | |
| 法人税法第百四十二条の八第一項 | 恒久的施設を有する | 旧恒久的施設を有していた |
| 恒久的施設の | 旧恒久的施設の | |
| 日の | 日の前日の | |
| 恒久的施設に | 旧恒久的施設に | |
| 、当該 | 、当該旧恒久的施設を有していた | |
| 法人税法第百四十四条の三第一項 | 恒久的施設を有する外国法人である | 旧恒久的施設を有していた外国法人である |
| （恒久的施設 | （旧恒久的施設 | |
| 法人税法第百四十四条の六第一項 | 恒久的施設を有する | 旧恒久的施設を有していた |
| （当該 | （当該旧恒久的施設を有していた | |
| 法人税法第百四十四条の七及び第百四十四条の八 | 恒久的施設を有する | 旧恒久的施設を有していた |
| 法人税法第百四十九条第一項 | 恒久的施設を有しない外国法人である普通法人が恒久的施設 | 旧恒久的施設を有していなかつた外国法人である普通法人が恒久的施設 |
| 地方法人税法第十九条第三項 | 恒久的施設を有する外国法人 | 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人 |
| 租税特別措置法第六十八条の三の四第三項 | 恒久的施設を有する外国法人 | 所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人 |
| 当該 | 当該旧恒久的施設を有していた | |
| なる日 | なる日の前日 | |
| 租税特別措置法第六十八条の三の四第四項 | 有しない外国法人 | 有しない外国法人（改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人を含む。以下この項において同じ。） |
| おいて | おいて改正法第二条の規定による改正前の法人税法第二条第十二号の十九に規定する | |
| 当該 | 当該恒久的施設を有しない |
In the case where the provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply pursuant to the provisions of paragraph (1), when a foreign corporation that had no former permanent establishment has come to have a new permanent establishment on January 1, 2019, with regard to the portion of the redemption gains (meaning redemption gains prescribed in Article 67-17, paragraph (4) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on discount bonds (meaning discount bonds prescribed in Article 41-12-2, paragraph (6), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) issued before that date by that foreign corporation that had no former permanent establishment which is specified by Cabinet Order as pertaining to the business conducted through that new permanent establishment, the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax apply by deeming that portion not to fall under the redemption gains on discount bonds that are deemed to be domestic source income listed in Article 138, paragraph (1), item (ii) of the Corporation Tax Act pursuant to the provisions of Article 67-17, paragraph (4) of the Act on Special Measures Concerning Taxation.
第一項の規定により新法人税法第二条第十二号の十九の規定の適用がある場合において、旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなったときにおける当該旧恒久的施設を有していなかった外国法人の同日前に発行した割引債（租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債をいう。以下この項において同じ。）の償還差益（租税特別措置法第六十七条の十七第四項に規定する償還差益をいう。以下この項において同じ。）のうち、当該新恒久的施設を通じて行う事業に係るものとして政令で定めるものについては、租税特別措置法第六十七条の十七第四項の規定により法人税法第百三十八条第一項第二号に掲げる国内源泉所得とみなされる割引債の償還差益に該当しないものとみなして、同法その他法人税に関する法令の規定を適用する。
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax in the case where the provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply pursuant to the provisions of paragraph (1) are specified by Cabinet Order.
前二項に定めるもののほか、第一項の規定により新法人税法第二条第十二号の十九の規定の適用がある場合における法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。