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。
Supplementary Provisions, Article 15Transitional Measures for Discontinuation of Blue Returns
第十五条（青色申告の取りやめに関する経過措置）
The provisions of Article 128 of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act; hereinafter the same applies in this Article) apply to the submission of a report under Article 128 of the New Corporation Tax Act in the case where a corporation wishes to stop filing a return listed in the items of Article 121, paragraph (1) of the Corporation Tax Act via a Blue Return for a business year beginning on or after January 1, 2026, and with regard to the submission of a report under Article 128 of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Corporation Tax Act) in the case where a corporation wishes to stop filing a return listed in the items of that paragraph via a Blue Return for a business year that began before that date, the provisions then in force continue to govern.
新法人税法第百二十八条（新法人税法第百四十六条第一項において準用する場合を含む。以下この条において同じ。）の規定は、法人の令和八年一月一日以後に開始する事業年度の法人税法第百二十一条第一項各号に掲げる申告書を青色の申告書により提出することをやめようとする場合における新法人税法第百二十八条の届出書の提出について適用し、法人の同日前に開始した事業年度の同項各号に掲げる申告書を青色の申告書により提出することをやめようとする場合における旧法人税法第百二十八条（法人税法第百四十六条第一項において準用する場合を含む。）の届出書の提出については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures for Provision of Report Items, etc. on Specified Multinational Enterprise Groups, etc.
第十六条（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置）
The provisions of Article 150-3 of the Corporation Tax Act as Amended for 2024 apply to the specified multinational enterprise group, etc. report items, etc. prescribed in paragraph (1) of that Article for a covered fiscal year beginning on or after April 1, 2024.
令和六年新法人税法第百五十条の三の規定は、令和六年四月一日以後に開始する対象会計年度に係る同条第一項に規定する特定多国籍企業グループ等報告事項等について適用する。
With regard to the application of the provisions of Article 150-3, paragraph (1) of the Corporation Tax Act in the case where the application of the provisions of Article 14, paragraph (1) or (3) of the Supplementary Provisions is sought, the phrase "(International Minimum Tax Residual Amount)" in item (ii) of that paragraph is deemed to be replaced with "(International Minimum Tax Residual Amount), the provisions of Article 14, paragraph (1) or (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) (Transitional Measures for Calculation of the International Minimum Tax Amount)".
附則第十四条第一項又は第三項の規定の適用を受けようとする場合における法人税法第百五十条の三第一項の規定の適用については、同項第二号中「国際最低課税残余額）」とあるのは、「国際最低課税残余額）の規定、所得税法等の一部を改正する法律（令和五年法律第三号）附則第十四条第一項又は第三項（国際最低課税額の計算に関する経過措置）」とする。
In the case where the deadline for the provision of the specified multinational enterprise group, etc. report items, etc. prescribed in Article 150-3, paragraph (1) of the Corporation Tax Act under that paragraph with regard to a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc., the deadline for the provision of the matters specified by Ministry of Finance Order prescribed in paragraph (2) of that Article under that paragraph with regard to that domestic corporation, the deadline for the provision of the notification items on the ultimate parent company, etc. prescribed in paragraph (4) of that Article under that paragraph with regard to that domestic corporation, or the deadline for the provision of the matters specified by Ministry of Finance Order prescribed in paragraph (5) of that Article under that paragraph with regard to that domestic corporation is before June 30, 2026, those deadlines for provision are to be that date, notwithstanding those provisions.
Supplementary Provisions, Article 78Transitional Measures Concerning Penal Provisions
第七十八条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 79Delegation to Cabinet Order
第七十九条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。