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Supplementary Provisions, Article 113Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates

第百十三条(国外関連者との取引に係る課税の特例に関する経過措置)

The provisions of Article 66-4, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where a reassessment prescribed in (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of income or the amount of loss of a corporation for a business year beginning on or after the Effective Date, or with regard to the amount of liquidation income from the dissolution (excluding dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after the Effective Date (including the amount of income for a business year during liquidation of a corporation that is subject to corporation tax on liquidation income, and the amount deemed to be liquidation income from dissolution pursuant to the provisions of ; the same applies hereinafter in this Article), and the provisions then in force continue to govern the case where a reassessment or determination is made with regard to the amount of income or the amount of loss of a corporation for a business year that began before the Effective Date, or with regard to the amount of liquidation income from the dissolution of a corporation before the Effective Date.

の規定は、法人の施行日以後に開始する事業年度の所得の金額若しくは欠損金額又は法人の施行日以後の解散(合併による解散を除く。以下この条において同じ。)による清算所得の金額(清算所得に対する法人税を課される法人の清算中の事業年度の所得の金額及びの規定により解散による清算所得とみなされる金額を含む。以下この条において同じ。)についてに規定する更正(以下この条において「更正」という。)又はに規定する決定(以下この条において「決定」という。)をする場合について適用し、法人の施行日前に開始した事業年度の所得の金額若しくは欠損金額又は法人の施行日前の解散による清算所得の金額について更正又は決定をする場合については、なお従前の例による。

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