Supplementary Provisions, Article 11Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第十一条(法人税法の一部改正に伴う経過措置の原則)
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions listed in Article 1, item (iv), (a) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for 2024") (limited to the part concerning corporation tax on the international minimum tax amount prescribed in Article 82-2, paragraph (1) of the Corporation Tax Act as Amended for 2024 for each covered fiscal year) apply to corporation tax on the international minimum tax amount prescribed in that paragraph of a domestic corporation for a covered fiscal year beginning on or after April 1, 2024.