Supplementary Provisions

This Act comes into effect as of April 1, 2020; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.

①Except as otherwise provided, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (limited to the amending provisions listed in Article 1, item (v), (b) of the Supplementary Provisions; hereinafter the same applies in this paragraph) (hereinafter referred to as "the New Corporation Tax Act"), the Local Corporation Tax Act as amended by the provisions of Article 4 (limited to the amending provisions listed in (c) of that item; the same applies in the following paragraph) (hereinafter referred to as "the New Local Corporation Tax Law"), the Act on General Rules for National Taxes as amended by the provisions of Article 13 (limited to the amending provisions listed in (f) of that item; the same applies in the following paragraph), the National Tax Collection Act as amended by the provisions of Article 14 (limited to the amending provisions listed in (g) of that item; the same applies in the following paragraph), the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended for 2022"), the Act on Special Provisions Concerning Methods of Preserving Books and Documents Related to National Tax Prepared Using Computers as amended by the provisions of Article 21, the Act on Temporary Special Provisions of Acts Related to National Tax for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law as Amended for 2022"), and the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 30 (limited to the amending provisions listed in (t) of that item; the same applies in the following paragraph) apply to corporation tax on the income for business years of a corporation (including an association or foundation without legal personality; the same applies in the following paragraph and Article 22 of the Supplementary Provisions) beginning on or after April 1, 2022 (excluding a business year of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" up to Article 32 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies up to Article 32 of the Supplementary Provisions) began before that date (hereinafter referred to as a "former business year" in this Article)), and to local corporation tax on the base corporation tax amount for taxable business years beginning on or after that date (excluding former business years).

②Except as otherwise provided, with regard to corporation tax on the income for business years (including former business years) of a corporation beginning before April 1, 2022, corporation tax on the consolidated income (meaning consolidated income as prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; hereinafter the same applies up to Article 35 of the Supplementary Provisions) for consolidated business years (meaning consolidated business years as prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies up to Article 37 of the Supplementary Provisions) of a consolidated corporation (meaning a consolidated corporation as prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; hereinafter the same applies up to 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 (including former business years) of a corporation beginning before that date, 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 listed 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 listed in (k) of that item), the Act on Special Provisions Concerning Methods of Preserving Books and Documents Related to National Tax Prepared Using Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of Acts Related to National Tax 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.

①The provisions of Article 70, paragraph (4) of the Act on General Rules for National Taxes as amended by Article 13 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to national tax for which the date specified in paragraph (1), item (iii) of that Article arrives on or after the effective date.

②The provisions of Article 71, paragraph (1) of the New Act on General Rules for National Taxes (limited to the part concerning item (iv) of that paragraph) apply to national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the New Act on General Rules for National Taxes arrives on or after the effective date.

③The provisions of Article 72, paragraph (1) of the New Act on General Rules for National Taxes apply to national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the New Act on General Rules for National Taxes arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by Article 13 arrived before the effective date.

With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) and to acts committed after the enforcement of this Act in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases in which 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, the transitional measures necessary for the enforcement of this Act are prescribed by Cabinet Order.