Supplementary Provisions (Act No. 23 of 2008), Article 17 — Corporation Tax Act

1 article

Supplementary Provisions, Article 17Transitional Measures Concerning Reserve for Loss on Returned Goods

第十七条（返品調整引当金に関する経過措置）

The provisions of Article 53, paragraph (9) of the New Corporation Tax Act apply in the case where a specified ordinary corporation prescribed in that paragraph comes to fall under the category of a public interest corporation, etc. after the Effective Date.

新法人税法第五十三条第九項の規定は、施行日後に同項に規定する特定普通法人が公益法人等に該当することとなる場合について適用する。

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Nothing in this collection refers to this provision.

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. 23 of 2008.
Supplementary Provisions, Article 9, paragraph (1)See it in the glossary
public interest corporation, etc.
公益法人等（こうえきほうじんとう）
In Articles 10 to 24 of the supplementary provisions (附則) of Act No. 23 of 2008, a public interest corporation, etc. as defined in Article 2, item (vi) of this Act as that Act amended it; Article 10 treats as one an incorporated association or foundation listed in Appended Table 2 of this Act as it stood before that Act which continues as a general incorporated association or foundation under Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (整備法) but has not made the registration under Article 106, paragraph (1) of that Act — one whose authorisation was revoked only if it is a non-profit corporation (非営利型法人).
Supplementary Provisions, Article 10, 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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