Supplementary Provisions, Article 28Transitional Measures Concerning Exclusion of Refunds from Gross Profits
第二十八条(還付金の益金不算入に関する経過措置)
The provisions of Article 142-2, paragraph (1) of the New Corporation Tax Act apply to the amount of a refund prescribed in Article 142-2, paragraph (1), item (iv) of the New Corporation Tax Act pertaining to a business year with refunds prescribed in Article 144-13, paragraph (1), item (i) of the New Corporation Tax Act of a foreign corporation that begins on or after October 1, 2019, and with regard to the amount of a refund pertaining to a business year with refunds, prescribed in Article 144-13, paragraph (1), item (i) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act" in this Article), of a foreign corporation that began before that date, which amount is prescribed in Article 142-2, paragraph (1), item (iv) of the Former Corporation Tax Act, the provisions then in force continue to govern.
新法人税法第百四十二条の二第一項の規定は、外国法人の令和元年十月一日以後に開始する新法人税法第百四十四条の十三第一項第一号に規定する還付所得事業年度に係る新法人税法第百四十二条の二第一項第四号に規定する還付金の額について適用し、外国法人の同日前に開始した第二条の規定による改正前の法人税法(以下この条において「旧法人税法」という。)第百四十四条の十三第一項第一号に規定する還付所得事業年度に係る旧法人税法第百四十二条の二第一項第四号に規定する還付金の額については、なお従前の例による。