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Supplementary Provisions, Article 24Transitional Measures Concerning Consolidated Interim Returns

第二十四条(連結中間申告に関する経過措置)

The provisions of Article 81-19, paragraph (8) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to a consolidated interim return for which the tax liability is established on or after October 1, 2017.

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連結中間申告書に係る法人税について適用する。

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