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Supplementary Provisions, Article 11Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act

第十一条(法人税法の一部改正に伴う経過措置の原則)

Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of (limited to the amending provisions listed in Article 1, item (iv), (a) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for 2024") (limited to the part concerning corporation tax on the international minimum tax amount prescribed in Article 82-2, paragraph (1) of the Corporation Tax Act as Amended for 2024 for each covered fiscal year) apply to corporation tax on the international minimum tax amount prescribed in of a domestic corporation for a covered fiscal year beginning on or after April 1, 2024.

この附則に別段の定めがあるものを除き、の規定(附則第一条第四号イに掲げる改正規定に限る。)による改正後の法人税法(以下「令和六年新法人税法」という。)の規定(各対象会計年度のに規定する国際最低課税額に対する法人税に係る部分に限る。)は、内国法人の令和六年四月一日以後に開始する対象会計年度のに規定する国際最低課税額に対する法人税について適用する。

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