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Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Corporation Tax Rates, etc. on Income Appropriated to Dividends, etc.

第十二条(配当等に充てた所得に対する法人税率等の特例に関する経過措置)

The provisions of Articles 42 and 42-2 of the New Act apply to corporation tax for business years of a domestic corporation prescribed in Article 2, paragraph (2), item (i) of the New Act ending on or after the Effective Date, and with regard to corporation tax for business years of that domestic corporation that ended before the Effective Date, the provisions then in force continue to govern.

及びの規定は、に規定する内国法人の施行日以後に終了する事業年度分の法人税について適用し、当該内国法人の施行日前に終了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。

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