1 article
Supplementary Provisions, Article 10Transitional Measures for Corporation Tax on the International Minimum Tax Amount for Each Covered Fiscal Year
第十条（各対象会計年度の国際最低課税額に対する法人税に関する経過措置）
The provisions of Articles 82 and 82-2 of the New Corporation Tax Act apply to corporation tax on the international minimum tax amount prescribed in paragraph (1) of that Article of a domestic corporation for a covered fiscal year beginning on or after the Effective Date.
新法人税法第八十二条及び第八十二条の二の規定は、内国法人の施行日以後に開始する対象会計年度の同条第一項に規定する国際最低課税額に対する法人税について適用する。
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