Supplementary Provisions, Article 16Transitional Measures for Provision of Report Items, etc. on Specified Multinational Enterprise Groups, etc.
第十六条（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置）
The provisions of Article 150-3 of the Corporation Tax Act as Amended for 2024 apply to the specified multinational enterprise group, etc. report items, etc. prescribed in paragraph (1) of that Article for a covered fiscal year beginning on or after April 1, 2024.
令和六年新法人税法第百五十条の三の規定は、令和六年四月一日以後に開始する対象会計年度に係る同条第一項に規定する特定多国籍企業グループ等報告事項等について適用する。
With regard to the application of the provisions of Article 150-3, paragraph (1) of the Corporation Tax Act in the case where the application of the provisions of Article 14, paragraph (1) or (3) of the Supplementary Provisions is sought, the phrase "(International Minimum Tax Residual Amount)" in item (ii) of that paragraph is deemed to be replaced with "(International Minimum Tax Residual Amount), the provisions of Article 14, paragraph (1) or (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) (Transitional Measures for Calculation of the International Minimum Tax Amount)".
附則第十四条第一項又は第三項の規定の適用を受けようとする場合における法人税法第百五十条の三第一項の規定の適用については、同項第二号中「国際最低課税残余額）」とあるのは、「国際最低課税残余額）の規定、所得税法等の一部を改正する法律（令和五年法律第三号）附則第十四条第一項又は第三項（国際最低課税額の計算に関する経過措置）」とする。
In the case where the deadline for the provision of the specified multinational enterprise group, etc. report items, etc. prescribed in Article 150-3, paragraph (1) of the Corporation Tax Act under that paragraph with regard to a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc., the deadline for the provision of the matters specified by Ministry of Finance Order prescribed in paragraph (2) of that Article under that paragraph with regard to that domestic corporation, the deadline for the provision of the notification items on the ultimate parent company, etc. prescribed in paragraph (4) of that Article under that paragraph with regard to that domestic corporation, or the deadline for the provision of the matters specified by Ministry of Finance Order prescribed in paragraph (5) of that Article under that paragraph with regard to that domestic corporation is before June 30, 2026, those deadlines for provision are to be that date, notwithstanding those provisions.