Supplementary Provisions (Act No. 109 of 1988), Article 17 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 17Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year

第十七条（各事業年度の所得に対する法人税の税率に関する経過措置）

With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax pertaining to the income for a business year starting during the period from April 1, 1989 to March 31, 1990 of an ordinary corporation prescribed in Article 2, item (ix) of the New Corporation Tax Act (hereinafter referred to as an "ordinary corporation") or an association or foundation without juridical personality prescribed in item (viii) of that Article, the term "37.5 percent" in Article 66, paragraph (1) and Article 143, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "40 percent", and the term "28 percent" in Article 66, paragraph (2) and Article 143, paragraph (2) of the New Corporation Tax Act is deemed to be replaced with "29 percent".

新法人税法第二条第九号に規定する普通法人（以下「普通法人」という。）又は同条第八号に規定する人格のない社団等の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得に係る新法人税法その他法人税に関する法令の規定の適用については、新法人税法第六十六条第一項及び第百四十三条第一項中「百分の三十七・五」とあるのは「百分の四十」と、新法人税法第六十六条第二項及び第百四十三条第二項中「百分の二十八」とあるのは「百分の二十九」とする。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (iii), (b)
Effective Date
“Articles 14 through 21”

Defined terms5

association or foundation without juridical personality
人格のない社団等（じんかくのないしゃだんとう）
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
法人でない社団又は財団で代表者又は管理人の定めがあるもの
Article 2, paragraph (1), item (viii)See it in the glossary
ordinary corporation
普通法人（ふつうほうじん）
A corporation other than a public corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等) — the bodies Article 2, items (v) to (vii) list in Appended Tables 1 to 3 — not counting an association or foundation without juridical personality (人格のない社団等).
第五号から第七号までに掲げる法人以外の法人をいい、人格のない社団等を含まない
Article 2, paragraph (1), item (ix)See it in the glossary
business year
事業年度（じぎょうねんど）
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるもの
Article 13, paragraph (1)See it in the glossary
the New Corporation Tax Act
新法人税法（しんほうじんぜいほう）
This Act as amended by Article 2 of Act No. 109 of 1988.
Supplementary Provisions, Article 14, paragraph (1)See it in the glossary
ordinary corporation
普通法人（ふつうほうじん）
In Article 17 of the supplementary provisions (附則) of Act No. 109 of 1988, an ordinary corporation as defined in Article 2, item (ix) of the Corporation Tax Act as that Act amended it.
Supplementary Provisions, Article 17, 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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