Supplementary Provisions
附 則
This Act comes into effect on April 1, 1982.
この法律は、昭和五十七年四月一日から施行する。
The provisions of Article 78 (Deferred Payment of the Amount of Tax Stated in a Final Return), Article 80 (Refund of the Amount of Interim Payment) and Article 134 (Refund of the Amount of Interim Payment upon Reassessment or Determination Pertaining to a Final Return) of the Corporation Tax Act as amended (hereinafter referred to as the "New Act") (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to corporation tax pertaining to a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Act (Definitions); the same applies hereinafter) ending on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") (excluding corporation tax pertaining to an interim return prescribed in Article 2, item (xxx) of the New Act for a business year ending on or after the Effective Date for which the due date for filing arrives before June 1, 1982 (hereinafter referred to as a "specified interim return")), and with regard to corporation tax pertaining to a business year of a corporation that ended before the Effective Date and corporation tax pertaining to a specified interim return, the provisions then in force continue to govern.
改正後の法人税法（以下「新法」という。）第七十八条（確定申告税額の延納）、第八十条（中間納付額の還付）及び第百三十四条（確定申告に係る更正又は決定による中間納付額の還付）（これらの規定を新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度に係る法人税（施行日以後に終了する事業年度に係る新法第二条第三十号に規定する中間申告書で昭和五十七年六月一日前に提出期限の到来するもの（以下「特定中間申告書」という。）に係る法人税を除く。）について適用し、法人の施行日前に終了した事業年度に係る法人税及び特定中間申告書に係る法人税については、なお従前の例による。