Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.
第五十七条（対象純支払利子等に係る課税の特例に関する経過措置）
The provisions of Article 66-5-2 and Article 66-5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
新租税特別措置法第六十六条の五の二及び第六十六条の五の三第一項の規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
The provisions of Article 66-5-3, paragraphs (3) and (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. arrived before that date.
新租税特別措置法第六十六条の五の三第三項及び第八項の規定は、令和二年四月一日以後に確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、同日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。