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Supplementary Provisions, Article 14-2Transitional Measures for Final Returns for the International Minimum Tax Amount
第十四条の二（国際最低課税額に係る確定申告に関する経過措置）
In the case where the due date for filing a return under Article 82-6, paragraph (1) of the Corporation Tax Act by a domestic corporation belonging to a specified multinational enterprise group, etc. is before June 30, 2026, the due date for filing that return is to be that date, notwithstanding the provisions of that paragraph.
特定多国籍企業グループ等に属する内国法人に係る法人税法第八十二条の六第一項の規定による申告書の提出期限が令和八年六月三十日前である場合には、当該申告書の提出期限は、同項の規定にかかわらず、同日とする。
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