1 article
Supplementary Provisions, Article 11Transitional Measures for Provision of Specified Multinational Enterprise Group, etc. Report Items, etc.
第十一条（特定多国籍企業グループ等報告事項等の提供に関する経過措置）
The provisions of Article 150-3 of the New Corporation Tax Act 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 the Effective Date.
新法人税法第百五十条の三の規定は、施行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。
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