1 article
Supplementary Provisions, Article 14Transitional Measures for Matters to be Entered in Interim Return, etc. in the Case of Provisional Settlement of Accounts
第十四条（仮決算をした場合の中間申告書の記載事項等に関する経過措置）
The provisions of Article 144-4, paragraph (7) of the New Corporation Tax Act apply to corporation tax on income for a business year of a foreign corporation beginning on or after January 1, 2023, and with regard to corporation tax on income for a business year of a foreign corporation that began before that date, the provisions then in force continue to govern.
新法人税法第百四十四条の四第七項の規定は、外国法人の令和五年一月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.