Supplementary Provisions (Act No. 11 of 2021), Article 67 — Act on Special Measures Concerning Taxation — japanlaw

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Supplementary Provisions, Article 67Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Consolidated Corporations

第六十七条（連結法人の農業経営基盤強化準備金に関する経過措置）

The provisions of Article 68-64, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning before that date.

新租税特別措置法第六十八条の六十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の令和四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し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に開始した連結事業年度分の法人税については、なお従前の例による。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (vii), (b)
Effective Date
“67”

Defined terms4

consolidated subsidiary corporation
連結子法人（れんけつこほうじん）
In Article 43(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), a consolidated subsidiary corporation as defined in Article 2(2)(x)-5 of this Act as it then stood, which adopted Article 2(xii)-7 of the Corporation Tax Act: a domestic corporation wholly controlled by a consolidated parent corporation (連結親法人) that, together with it, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax with the parent as the taxpayer under the consolidated tax payment system (連結納税).
同項第十号の五に規定する連結子法人
Supplementary Provisions, Article 43, paragraph (1)See it in the glossary
consolidated parent corporation
連結親法人（れんけつおやほうじん）
In Article 43(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), a consolidated parent corporation as defined in Article 2(2)(x)-4 of this Act as it then stood, which adopted Article 2(xii)-6-7 of the Corporation Tax Act: a domestic corporation that, together with the other domestic corporations it wholly controlled, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax for them all as their taxpayer under the consolidated tax payment system (連結納税).
同項第十号の四に規定する連結親法人
Supplementary Provisions, Article 43, paragraph (1)See it in the glossary
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 7 of Act No. 11 of 2021.
Supplementary Provisions, Article 15, paragraph (1)See it in the glossary
consolidated full controlling interest
連結完全支配関係（れんけつかんぜんしはいかんけい）
In Article 43(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), a consolidated full controlling interest as defined in Article 2(2)(x)-7 of this Act as it then stood, which adopted Article 2(xii)-7-7 of the Corporation Tax Act: the full control relationship (完全支配関係) between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to relationships a Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.
同項第十号の七に規定する連結完全支配関係
Supplementary Provisions, Article 43, 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-5031-11/art-67