Supplementary Provisions (Act No. 23 of 2008), Article 79 — Act on Special Measures Concerning Taxation — japanlaw

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Supplementary Provisions, Article 79Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Education and Training Expenses of a Consolidated Corporation Has Increased

第七十九条（連結法人の教育訓練費の額が増加した場合の法人税額の特別控除に関する経過措置）

The provisions then in force continue to govern corporation tax of a consolidated corporation prescribed in Article 68-15-2, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.

旧租税特別措置法第六十八条の十五の二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 75, paragraph (1)
Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
“Article 79”

Defined terms2

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 8 of Act No. 23 of 2008 amended it.
Supplementary Provisions, Article 31, paragraph (1)See it in the glossary
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 75, 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

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/l/332AC0000000026/suppl-4201-23/art-79