Supplementary Provisions (Act No. 10 of 2006), Article 149 — Act on Special Measures Concerning Taxation — japanlaw

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Supplementary Provisions, Article 149Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium Sized Enterprises, etc. That Are Consolidated Parent Corporations

第百四十九条（連結親法人である中小企業者等に対する同族会社の特別税率の不適用に関する経過措置）

The provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year prescribed in Article 68-109, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation began before the Effective Date.

旧租税特別措置法第六十八条の百九第一項又は第二項に規定する連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。

Cited by1

Supplementary Provisions, Article 129, paragraph (1)
Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
“Article 149”

Defined terms2

consolidated corporation's consolidated parent corporation business year
連結法人の連結親法人事業年度（れんけつほうじんのれんけつおやほうじんじぎょうねんど）
The business year of the consolidated parent corporation (連結親法人) to which a consolidated corporation (連結法人) belonged, which marked out the consolidated business year under the consolidated tax payment system (連結納税), as Article 15-2(1) of the Corporation Tax Act defined it.
法人税法第十五条の二第一項に規定する連結親法人事業年度
Supplementary Provisions, Article 129, paragraph (1)See it in the glossary
the Former Act on Special Measures Concerning Taxation
旧租税特別措置法（きゅうそぜいとくべつそちほう）
This Act as it stood before Article 13 of Act No. 10 of 2006 amended it.
Supplementary Provisions, Article 77, paragraph (1)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

Permanent link, independent of the slug:

/l/332AC0000000026/suppl-4181-10/art-149