Supplementary Provisions (Act No. 4 of 2022), Article 9 — Corporation Tax Act

1 article

Supplementary Provisions, Article 9Transitional Measures for Exclusion of Refunds from Gross Profits, etc.

第九条（還付金等の益金不算入等に関する経過措置）

The provisions of Article 26, paragraph (4) of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.

第二条の規定による改正後の法人税法（以下「新法人税法」という。）第二十六条第四項の規定は、内国法人の施行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。

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Nothing in this collection refers to this provision.

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
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
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. 4 of 2022.
Supplementary Provisions, Article 9, 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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