Supplementary Provisions (Act No. 4 of 2017), Article 20 — Corporation Tax Act

1 article

Supplementary Provisions, Article 20Transitional Measures Concerning Interim Returns of Domestic Corporations

第二十条（内国法人の中間申告に関する経過措置）

The provisions of Article 71, paragraph (5) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to an interim return for which the tax liability is established on or after October 1, 2017.

十月新法人税法第七十一条第五項の規定は、平成二十九年十月一日以後に納税義務が成立する中間申告書に係る法人税について適用する。

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Defined terms2

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 the supplementary provisions (附則) of Act No. 4 of 2017, this Act as amended by Article 2 of that Act (the amendments listed in Article 1, item (iii)(b) of those provisions), which applies to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers made on or after 1 October 2017.
Supplementary Provisions, Article 11, paragraph (2)See it in the glossary
interim return
中間申告書（ちゅうかんしんこくしょ）
A return a corporation files under Article 71, paragraph (1), or, for a foreign corporation, Article 144-3, paragraph (1) or (2), within two months after the day six months into a business year longer than six months.
第七十一条第一項（中間申告）又は第百四十四条の三第一項若しくは第二項（中間申告）の規定による申告書
Article 2, paragraph (1), item (xxx)See it in the glossary

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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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