Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 12Transitional Measures Concerning Applications for Approval of Consolidated Taxation

第十二条(連結納税の承認の申請に関する経過措置)

The provisions of Article 4-3, paragraphs (1), (6) and (8) of the New Corporation Tax Act apply to an application under in the case where the first day of the period that the domestic corporation prescribed in intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in Article 4-2 of the New Corporation Tax Act is on or after October 1, 2010, and with regard to an application under prior to the amendment by the provisions of (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Former Corporation Tax Act" up to Article 29 of the Supplementary Provisions) in the case where the first day of the period that the domestic corporation prescribed in intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in of the Former Corporation Tax Act is before October 1, 2010, the provisions then in force continue to govern.

、及びの規定は、に規定する内国法人がの承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間の開始の日が平成二十二年十月一日以後である場合のの申請について適用し、の規定(組織再編成等以外の改正規定に限る。)による改正前の法人税法(以下附則第二十九条までにおいて「旧法人税法」という。)に規定する内国法人がの承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間の開始の日が同年十月一日前である場合のの申請については、なお従前の例による。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy