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Supplementary Provisions, Article 6Transitional Provisions Concerning Tax Rates for Corporation Tax on Liquidation Income

第六条(清算所得に対する法人税の税率に関する経過規定)

(Tax Rate for Corporation Tax on Liquidation Income in the Case of Dissolution), (Return for Estimated Tax Due on Income during Liquidation) and Article 115 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) of the New Act apply to corporation tax on liquidation income (including corporation tax on income for a business year in liquidation and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article) from a dissolution or merger, on or after the Effective Date, of an ordinary corporation or a cooperative, etc. that is a domestic corporation, and the provisions then in force continue to govern corporation tax on liquidation income from a dissolution or merger, before that date, of an ordinary corporation or a cooperative, etc. that is a domestic corporation.

(解散の場合の清算所得に対する法人税の税率)、(清算中の所得に係る予納申告)及び(合併の場合の清算所得に対する法人税の税率)の規定は、内国法人である普通法人又は協同組合等の施行日以後の解散又は合併による清算所得に対する法人税(清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。)について適用し、内国法人である普通法人又は協同組合等の同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。

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