Supplementary Provisions

This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

②Unless otherwise provided for, with regard to corporation tax on income for business years of corporations that began before April 1, 2022 (including former business years), corporation tax on consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) for consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) of consolidated corporations (meaning consolidated corporations prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) whose consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years of corporations that began before that date (including former business years), the provisions of the Former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of Article 4 (hereinafter referred to as "the Former Local Corporation Tax Law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of Article 17 (limited to the amending provisions set forth in Article 1, item (v), (j) of the Supplementary Provisions), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. prior to the amendment by the provisions of Article 18 (limited to the amending provisions set forth in (k) of that item), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law Before the 2022 Changes") and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of Article 30 remain in force.

The provisions of Article 99-2 (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of the New National Tax Collection Act), Article 106-2 (including as applied mutatis mutandis pursuant to that paragraph), Article 107, paragraph (1), Article 108, paragraph (5), and Article 113, paragraphs (1) and (2) (limited to the part pertaining to item (i)) of the National Tax Collection Act as amended by the provisions of Article 14 (hereinafter in this Article referred to as the "New National Tax Collection Act") apply to public sales pertaining to public notices made pursuant to the provisions of Article 95 of the National Tax Collection Act on or after January 1, 2021, or to sales by private contract pertaining to the determination of the estimated value made on or after that date pursuant to the provisions of Article 98, paragraph (1) of the National Tax Collection Act as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the New National Tax Collection Act, and the provisions then in force continue to govern public sales pertaining to public notices made pursuant to the provisions of Article 95 of the National Tax Collection Act before that date, or sales by private contract pertaining to the determination of the estimated value made before that date pursuant to the provisions of Article 98, paragraph (1) of the National Tax Collection Act as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the National Tax Collection Act prior to the amendment by the provisions of Article 14.

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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

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.