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Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations in International Strategic Comprehensive Special Zones

第五十四条(国際戦略総合特別区域における指定特定事業法人の課税の特例に関する経過措置)

The provisions of Article 60-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

の規定は、法人の附則第一条第十一号に定める日以後に終了する事業年度分の法人税について適用する。

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