Supplementary Provisions, Article 13Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第十三条(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 Article 2 (limited to the amending provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for 2026") apply to corporation tax on the international minimum tax amount of a domestic corporation for a covered fiscal year beginning on or after April 1, 2026, corporation tax on the international minimum tax residual amount of a corporation (including an association or foundation without juridical personality; hereinafter the same applies through Article 17 of the Supplementary Provisions) for a covered fiscal year beginning on or after that date, and corporation tax on the domestic minimum tax amount of a corporation for a covered fiscal year beginning on or after that date, and with regard to corporation tax on the international minimum tax amount of a domestic corporation for a covered fiscal year that began before that date, the provisions then in force continue to govern.