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Supplementary Provisions, Article 29Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year of a Foreign Corporation
第二十九条（外国法人に係る各事業年度の所得に対する法人税の税率に関する経過措置）
With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax concerning income for a business year of a foreign corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "23.2 percent" in Article 143, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "23.4 percent".
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