Supplementary Provisions (Act No. 109 of 1988), Article 21 — Corporation Tax Act — japanlaw

1 article

Supplementary Provisions, Article 21Transitional Measures Concerning Returns for Estimated Tax Due on Income in Liquidation

第二十一条（清算中の所得に係る予納申告に関する経過措置）

With regard to the application of the provisions of Article 102 of the New Corporation Tax Act concerning a business year in liquidation of an ordinary corporation which is a domestic corporation starting during the period from April 1, 1989 to March 31, 1990, the term "37.5 percent" in paragraph (1), item (iii) of that Article is deemed to be replaced with "40 percent".

内国法人である普通法人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清算中の事業年度に関する新法人税法第百二条の規定の適用については、同条第一項第三号中「百分の三十七・五」とあるのは、「百分の四十」とする。

Cited by1

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

Defined terms4

domestic corporation
内国法人（ないこくほうじん）
A corporation whose head office or principal office is in Japan.
国内に本店又は主たる事務所を有する法人
Article 2, paragraph (1), item (iii)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

Permanent link, independent of the slug:

/l/340AC0000000034/suppl-3631-109/art-21