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Supplementary Provisions, Article 13Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act

第十三条(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 (limited to the amending provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for 2026") apply to corporation tax on the international minimum tax amount of a domestic corporation for a covered fiscal year beginning on or after April 1, 2026, corporation tax on the international minimum tax residual amount of a corporation (including an association or foundation without juridical personality; hereinafter the same applies through Article 17 of the Supplementary Provisions) for a covered fiscal year beginning on or after that date, and corporation tax on the domestic minimum tax amount of a corporation for a covered fiscal year beginning on or after that date, and with regard to corporation tax on the international minimum tax amount of a domestic corporation for a covered fiscal year that began before that date, the provisions then in force continue to govern.

この附則に別段の定めがあるものを除き、の規定(附則第一条第三号ロに掲げる改正規定に限る。)による改正後の法人税法(以下「令和八年新法人税法」という。)の規定は、内国法人の令和八年四月一日以後に開始する対象会計年度の国際最低課税額に対する法人税、法人(人格のない社団等を含む。以下附則第十七条までにおいて同じ。)の同日以後に開始する対象会計年度の国際最低課税残余額に対する法人税及び法人の同日以後に開始する対象会計年度の国内最低課税額に対する法人税について適用し、内国法人の同日前に開始した対象会計年度の国際最低課税額に対する法人税については、なお従前の例による。

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