Supplementary Provisions (Act No. 61 of 2009), Article 8 — Act on Special Measures Concerning Taxation

1 article

Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations

第八条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置）

The provisions of Article 68-15-2 of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year begins on or after April 1, 2009.

新法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度が平成二十一年四月一日以後に開始する連結事業年度分の法人税について適用する。

Cited by1

Supplementary Provisions, Article 10, paragraph (1)
Delegation of Other Transitional Measures to Cabinet Order
“Article 2 through the preceding Article”

Defined terms2

consolidated parent corporation business year
連結親法人事業年度（れんけつおやほうじんじぎょうねんど）
In Article 7(1) of the supplementary provisions (附則) of Act No. 61 of 2009, a consolidated parent corporation business year as defined in Article 15-2(1) of the Corporation Tax Act as it then stood: the business year of the consolidated parent corporation (連結親法人) to which a consolidated corporation belonged, which marked out the consolidated business year under the consolidated tax payment system (連結納税).
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 7, paragraph (1)See it in the glossary
the New Act
新法（しんぽう）
This Act as amended by Act No. 61 of 2009.
Supplementary Provisions, Article 2, 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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