Supplementary Provisions (Act No. 8 of 2020), Article 18 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 18Transitional Measures for Exclusion of Refunds from Gross Profits

第十八条（還付金等の益金不算入に関する経過措置）

With regard to the application of the provisions of Article 26, paragraph (3) of the New Corporation Tax Act, the applicable business year prescribed in that paragraph is to include a consolidated business year for which the provisions of Article 81-15, paragraphs (1) through (3) of the Former Corporation Tax Act were applied.

新法人税法第二十六条第三項の規定の適用については、同項に規定する適用事業年度には、旧法人税法第八十一条の十五第一項から第三項までの規定の適用を受けた連結事業年度を含むものとする。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (v), (b)
Effective Date
“Articles 14 through 18”

Defined terms3

consolidated business year
連結事業年度（れんけつじぎょうねんど）
In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.
旧法人税法第十五条の二第一項に規定する連結事業年度
Supplementary Provisions, Article 14, paragraph (2)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 3 of Act No. 8 of 2020 amended it.
Supplementary Provisions, Article 14, paragraph (1)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）
In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as amended by Article 3 of that Act, counting only the amendments listed in Article 1, item (v)(b) of those supplementary provisions.
Supplementary Provisions, Article 14, 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-5021-8/art-18