Supplementary Provisions (Act No. 6 of 2007), Article 41 — Corporation Tax Act

1 article

Supplementary Provisions, Article 41Transitional Measures Concerning Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses

第四十一条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置）

The provisions of Article 62-7, paragraph (7) of the New Corporation Tax Act apply in the case where a corporation effects a specific qualified merger, etc. prescribed in that paragraph on or after May 1, 2007.

新法人税法第六十二条の七第七項の規定は、法人が平成十九年五月一日以後に同項に規定する特定適格合併等を行う場合について適用する。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (i), (b)
Effective Date
“Articles 38 through 41”

Defined terms1

the New Corporation Tax Act
新法人税法（しんほうじんぜいほう）
In Articles 32 to 47 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), the Corporation Tax Act as amended by Article 2 of that Act, leaving out the amendments listed in Article 1, item (vii)(b) of those supplementary provisions.
Supplementary Provisions, Article 32, 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-4191-6/art-41

Search