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Supplementary Provisions, Article 1, paragraph (1), item (xii), (b)

the provisions of Article 7 amending Article 15, paragraph (2), item (iii) of the Act on General Rules for National Taxes, the provisions amending Article 19, paragraph (4), item (iii), (c) of that Act (excluding the part replacing "Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations)" with "Article 144-13, paragraph (12) (Refund Due to Carryback of Loss)"), the provisions amending Article 21, paragraph (2) of that Act, the provisions amending Article 30 of that Act, the provisions amending Article 33, paragraph (2) of that Act, the provisions amending Article 43, paragraph (2) of that Act, the provisions amending Article 65, paragraph (3), item (ii) of that Act (excluding the provisions amending (a) of that item and the provisions amending (b) of that item), the provisions amending Article 74-2 of that Act, the provisions amending Article 75, paragraph (4) of that Act, and the provisions amending Article 85, paragraph (1) and Article 86, paragraph (1) of that Act.

第七条中国税通則法第十五条第二項第三号の改正規定、同法第十九条第四項第三号ハの改正規定(「第百四十五条第一項(外国法人に対する準用)」を「第百四十四条の十三第十二項(欠損金の繰戻しによる還付)」に改める部分を除く。)、同法第二十一条第二項の改正規定、同法第三十条の改正規定、同法第三十三条第二項の改正規定、同法第四十三条第二項の改正規定、同法第六十五条第三項第二号の改正規定(同号イの改正規定及び同号ロの改正規定を除く。)、同法第七十四条の二の改正規定、同法第七十五条第四項の改正規定並びに同法第八十五条第一項及び第八十六条第一項の改正規定

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