Supplementary Provisions (Act No. 6 of 2010), Article 17 — Corporation Tax Act — japanlaw

1 article

Supplementary Provisions, Article 17Transitional Measures Concerning the Exclusion of Remuneration for Officers of Specially Controlled Family Companies from Deductible Expenses

第十七条（特殊支配同族会社の役員給与の損金不算入に関する経過措置）

With regard to corporation tax on income for business years of a specially controlled family company prescribed in Article 35, paragraph (1) of the Former Corporation Tax Act that ended before the Effective Date, the provisions then in force continue to govern.

旧法人税法第三十五条第一項に規定する特殊支配同族会社の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。

Cited by0

Nothing in this collection refers to this provision.

Defined terms2

the Former Corporation Tax Act
旧法人税法（きゅうほうじんぜいほう）
In Articles 12 to 29 of the supplementary provisions (附則) of Act No. 6 of 2010, the Corporation Tax Act as it stood before Article 2 of that Act amended it, counting only that Article's amendments other than those on corporate reorganizations and related matters (組織再編成等以外の改正規定).
Supplementary Provisions, Article 12, 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

Permanent link, independent of the slug:

/l/340AC0000000034/suppl-4221-6/art-17