Supplementary Provisions (Act No. 10 of 2006), Article 41 — Corporation Tax Act

1 article

Supplementary Provisions, Article 41Transitional Measures Concerning Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales, etc.

第四十一条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置）

The provisions of Article 63, paragraph (3) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after October 1, 2006.

新法人税法第六十三条第三項の規定は、法人の平成十八年十月一日以後に終了する事業年度の所得に対する法人税について適用する。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (iv), (b)
Effective Date
“Article 41”

Defined terms2

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. 10 of 2006.
Supplementary Provisions, Article 23, paragraph (1)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

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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