Supplementary Provisions (Act No. 6 of 2010), Article 13 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 13Transitional Measures Concerning Business Years

第十三条（事業年度に関する経過措置）

The provisions of Article 14, paragraph (2) of the Corporation Tax Act as Amended for October apply to business years in the case where another domestic corporation prescribed in that paragraph comes to fall under the case listed in paragraph (1), item (vi) or (vii) of that Article on or after October 1, 2010.

十月新法人税法第十四条第二項の規定は、平成二十二年十月一日以後に同項に規定する他の内国法人が同条第一項第六号又は第七号に掲げる場合に該当することとなる場合の事業年度について適用する。

With regard to the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act Before the October Changes in the case where, before October 1, 2010, another domestic corporation prescribed in paragraph (2) of that Article came to have, with a consolidated parent corporation, a full controlling interest held by that consolidated parent corporation as prescribed in paragraph (1), item (vi) of that Article, the provisions then in force continue to govern.

平成二十二年十月一日前に十月旧法人税法第十五条の二第二項に規定する他の内国法人が連結親法人との間に当該連結親法人による同条第一項第六号に規定する完全支配関係を有することとなった場合の同項に規定する最初連結事業年度については、なお従前の例による。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (iii), (b)
Effective Date
“Articles 13 through 16”

Defined terms5

Corporation Tax Act Before the October Changes
十月旧法人税法（じゅうがつきゅうほうじんぜいほう）
In Articles 10 to 134 of the supplementary provisions (附則) of Act No. 6 of 2010, this Act as it stood before Article 2 of that Act amended it in its rules on corporate reorganizations and related matters, which keeps governing such transactions made, and dissolutions taking place, before 1 October 2010.
Supplementary Provisions, Article 10, paragraph (2)See it in the glossary
full controlling interest
完全支配関係（かんぜんしはいかんけい）
A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.
一の者が法人の発行済株式等の全部を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の完全支配の関係」という。）又は一の者との間に当事者間の完全支配の関係がある法人相互の関係
Article 2, paragraph (1), item (xii-7-6)See it in the glossary
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
Corporation Tax Act as Amended for October
十月新法人税法（じゅうがつしんほうじんぜいほう）
In Articles 10 to 26 of the supplementary provisions (附則) of Act No. 6 of 2010, this Act as amended by Article 2 of that Act in its amendments on corporate reorganizations and related matters, which apply to mergers, company splits, contributions in kind, distributions in kind, share exchanges and share transfers made on or after 1 October 2010, among other things.
Supplementary Provisions, Article 10, paragraph (2)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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