Supplementary Provisions (Act No. 10 of 2014), Article 125 — Act on Special Measures Concerning Taxation — japanlaw

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Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Calculation of the Amount of Consolidated Foreign-Source Income of Consolidated Corporations

第百二十五条（連結法人の連結国外所得金額の計算の特例に関する経過措置）

The provisions of Article 68-107-2 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of consolidated foreign-source income prescribed in paragraph (1) of that Article for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after April 1, 2016.

新租税特別措置法第六十八条の百七の二の規定は、連結法人の連結親法人事業年度が平成二十八年四月一日以後に開始する連結事業年度の同条第一項に規定する連結国外所得金額の計算について適用する。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (vi), (b)
Effective Date
“Articles 125 through 127”

Defined terms2

the New Act on Special Measures Concerning Taxation
新租税特別措置法（しんそぜいとくべつそちほう）
This Act as amended by Article 10 of Act No. 10 of 2014.
Supplementary Provisions, Article 42, 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 106, 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-4261-10/art-125