Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: April 1, 2016;
次に掲げる規定 平成二十八年四月一日
Omitted
略
the provisions of Article 3 (excluding the provisions in that Article amending Article 2, item (xxvi) of the Corporation Tax Act, the provisions amending Article 26 of that Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 34 of that Act, the provisions amending Article 38 of that Act, the provisions amending Article 62-7, paragraph (7) of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act, the provisions amending Article 82 of that Act and the provisions amending Appended Table 2 of that Act), and the provisions of Articles 25 through 35, Article 156 (limited to the provisions amending Article 2, paragraph (1), item (iv) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010)) and Article 160 of the Supplementary Provisions;
第三条の規定(同条中法人税法第二条第二十六号の改正規定、同法第二十六条の改正規定(同条第三項に係る部分を除く。)、同法第三十四条の改正規定、同法第三十八条の改正規定、同法第六十二条の七第七項の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定(「第十一項」を「第十七項」に改める部分を除く。)、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定、同法第八十二条の改正規定及び同法別表第二の改正規定を除く。)並びに附則第二十五条から第三十五条まで、第百五十六条(租税特別措置の適用状況の透明化等に関する法律(平成二十二年法律第八号)第二条第一項第四号の改正規定に限る。)及び第百六十条の規定
Omitted
略
the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
次に掲げる規定 金融商品取引法等の一部を改正する法律(平成二十五年法律第四十五号)附則第一条第三号に掲げる規定の施行の日
Omitted
略
the provisions in Article 3 amending Article 2, item (xxvi) of the Corporation Tax Act;
第三条中法人税法第二条第二十六号の改正規定
the following provisions: the date on which the Act Partially Amending the Electricity Business Act (Act No. 74 of 2013) comes into effect;
次に掲げる規定 電気事業法の一部を改正する法律(平成二十五年法律第七十四号)の施行の日
Omitted
略
the provisions in Article 3 amending Appended Table 2 of the Corporation Tax Act;
第三条中法人税法別表第二の改正規定
the following provisions: the date on which the Local Corporation Tax Act comes into effect.
次に掲げる規定 地方法人税法の施行の日
the provisions in Article 3 amending Article 26 of the Corporation Tax Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 38 of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act and the provisions amending Article 82 of that Act;
第三条中法人税法第二十六条の改正規定(同条第三項に係る部分を除く。)、同法第三十八条の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定(「第十一項」を「第十七項」に改める部分を除く。)、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定及び同法第八十二条の改正規定
the provisions in Article 3 amending Article 34, paragraph (1), item (iii), (a), (2) of the Corporation Tax Act: the date on which the Act Partially Amending the Companies Act (Act No. 90 of 2014) comes into effect.
第三条中法人税法第三十四条第一項第三号イ(2)の改正規定 会社法の一部を改正する法律(平成二十六年法律第九十号)の施行の日
Supplementary Provisions, Article 25Principles of Transitional Measures Concerning Corporation Tax for Foreign Corporations
第二十五条(外国法人の法人税に関する経過措置の原則)
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by Article 3 (hereinafter referred to as the "New Corporation Tax Act") concerning corporation tax for foreign corporations apply to corporation tax on income for business years of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on income for business years of a foreign corporation that began before that date.
Supplementary Provisions, Article 26Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes in the Scope of Taxable Income, etc.
第二十六条(課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置)
The provisions of Article 10-3, paragraph (3) of the New Corporation Tax Act apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016.
The provisions of Article 10-3, paragraph (4) of the New Corporation Tax Act apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after April 1, 2016.
Supplementary Provisions, Article 27Transitional Measures Concerning Deemed Business Years
第二十七条(みなし事業年度に関する経過措置)
The provisions of Article 14, paragraph (1), items (xxiii) through (xxv) of the New Corporation Tax Act apply in the case where the facts prescribed in those provisions occur on or after April 1, 2016, and the provisions then in force continue to govern the case where the facts prescribed in Article 14, paragraph (1), items (xxiii) through (xxv) of the Corporation Tax Act prior to the amendment by Article 3 (hereinafter referred to as the "Former Corporation Tax Act") occurred before that date.
新法人税法第十四条第一項第二十三号から第二十五号までの規定は、平成二十八年四月一日以後にこれらの規定に規定する事実が生ずる場合について適用し、同日前に第三条の規定による改正前の法人税法(以下「旧法人税法」という。)第十四条第一項第二十三号から第二十五号までに規定する事実が生じた場合については、なお従前の例による。
Supplementary Provisions, Article 28Transitional Measures Concerning Foreign Tax Credit
第二十八条(外国税額の控除に関する経過措置)
The provisions of Article 69 of the New Corporation Tax Act (excluding the part pertaining to the local corporation tax credit limit prescribed in paragraph (2) of that Article) apply to corporation tax on income for business years of a domestic corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on income for business years of a domestic corporation that began before that date.
Supplementary Provisions, Article 29Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years
第二十九条(連結事業年度における外国税額の控除に関する経過措置)
The provisions of Article 81-15 of the New Corporation Tax Act (excluding the part pertaining to the individually attributed amount of the local corporation tax credit limit prescribed in paragraph (2) of that Article) apply to corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act begins on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act began before that date.
新法人税法第八十一条の十五(同条第二項に規定する地方法人税控除限度個別帰属額に係る部分を除く。)の規定は、連結法人の新法人税法第十五条の二第一項に規定する連結親法人事業年度が平成二十八年四月一日以後に開始する連結事業年度の連結所得に対する法人税について適用し、連結法人の旧法人税法第十五条の二第一項に規定する連結親法人事業年度が同日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
Supplementary Provisions, Article 30Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets upon the Closure of a Permanent Establishment
第三十条(恒久的施設の閉鎖に伴う資産の時価評価損益に関する経過措置)
The provisions of Article 142-8 of the New Corporation Tax Act apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016.
Supplementary Provisions, Article 31Transitional Measures Concerning Interim Returns, etc.
第三十一条(中間申告等に関する経過措置)
With regard to the application of the provisions of Article 144-3 of the New Corporation Tax Act for the business year of a foreign corporation (limited to an ordinary corporation; the same applies hereinafter in this Article) that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation beginning on or after April 1, 2016 (hereinafter referred to as the "first business year" in this Article) includes a day on which six months have elapsed (meaning the day on which six months have elapsed from the day of commencement of the first business year of the foreign corporation; the same applies hereinafter in this Article), the phrase "Article 144-6, paragraph (1), item (vii)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 74, paragraph (1), item (ii) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Corporation Tax Act' in this item and item (i) of the following paragraph) as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act", and the phrase "Article 144-6, paragraph (2), item (ii)" in paragraph (2), item (i) of that Article is deemed to be replaced with "Article 74, paragraph (1), item (ii) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act".
外国法人(普通法人に限る。以下この条において同じ。)の平成二十八年四月一日以後最初に開始する事業年度(以下この条において「最初事業年度」という。)の期間に六月経過日(当該外国法人の最初事業年度開始の日以後六月を経過した日をいう。以下この条において同じ。)がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の三の規定の適用については、同条第一項第一号中「第百四十四条の六第一項第七号」とあるのは「所得税法等の一部を改正する法律(平成二十六年法律第十号)第三条の規定による改正前の法人税法(以下この号及び次項第一号において「旧法人税法」という。)第百四十五条第一項(申告、納付及び還付等)において準用する旧法人税法第七十四条第一項第二号」と、同条第二項第一号中「第百四十四条の六第二項第二号」とあるのは「旧法人税法第百四十五条第一項において準用する旧法人税法第七十四条第一項第二号」とする。
With regard to the application of the provisions of Article 144-4 of the New Corporation Tax Act for the business year of a foreign corporation (excluding a trust corporation prescribed in Article 4-7 of the New Corporation Tax Act) that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation includes a day on which six months have elapsed, the phrase "the items of paragraph (1) of the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the items of Article 71, paragraph (1) (Interim Return) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Corporation Tax Act' in this paragraph and the following paragraph) as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act", and the phrase "the items of paragraph (2) of the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "the items of Article 71, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act".
外国法人(新法人税法第四条の七に規定する受託法人を除く。)の最初事業年度の期間に六月経過日がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の四の規定の適用については、同条第一項中「前条第一項各号」とあるのは「所得税法等の一部を改正する法律(平成二十六年法律第十号)第三条の規定による改正前の法人税法(以下この項及び次項において「旧法人税法」という。)第百四十五条第一項(申告、納付及び還付等)において準用する旧法人税法第七十一条第一項各号(中間申告)」と、同条第二項中「前条第二項各号」とあるのは「旧法人税法第百四十五条第一項において準用する旧法人税法第七十一条第一項各号」とする。
With regard to the application of the provisions of Article 144-5 of the New Corporation Tax Act for the business year of a foreign corporation that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation includes a day on which six months have elapsed, the phrase "the items of Article 144-3, paragraph (1)" in item (i) of that Article is deemed to be replaced with "the items of Article 144-3, paragraph (1) with the terms replaced pursuant to the provisions of Article 31, paragraph (1) (Transitional Measures Concerning Interim Returns, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; referred to as the '2014 Amendment Act' in the following item)", and the phrase "the items of Article 144-3, paragraph (2)" in item (ii) of that Article is deemed to be replaced with "the items of Article 144-3, paragraph (2) with the terms replaced pursuant to the provisions of Article 31, paragraph (1) of the Supplementary Provisions of the 2014 Amendment Act".
外国法人の最初事業年度の期間に六月経過日がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の五の規定の適用については、同条第一号中「第百四十四条の三第一項各号」とあるのは「所得税法等の一部を改正する法律(平成二十六年法律第十号。次号において「平成二十六年改正法」という。)附則第三十一条第一項(中間申告等に関する経過措置)の規定により読み替えられた第百四十四条の三第一項各号」と、同条第二号中「第百四十四条の三第二項各号」とあるのは「平成二十六年改正法附則第三十一条第一項の規定により読み替えられた第百四十四条の三第二項各号」とする。