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Supplementary Provisions, Article 14Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act

第十四条(法人税法の一部改正に伴う経過措置の原則)

Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of (referred to as the "New Corporation Tax Act" in the following Article and Article 16 of the Supplementary Provisions) apply to corporation tax on the international minimum tax amount for covered fiscal years of a domestic corporation starting on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and to corporation tax on the international minimum tax residual amount for covered fiscal years of a corporation (including an association or foundation without juridical personality) starting on or after the Effective Date, and with regard to corporation tax on the international minimum tax amount for covered fiscal years of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern.

この附則に別段の定めがあるものを除き、の規定による改正後の法人税法(次条及び附則第十六条において「新法人税法」という。)の規定は、内国法人のこの法律の施行の日(以下「施行日」という。)以後に開始する対象会計年度の国際最低課税額に対する法人税及び法人(人格のない社団等を含む。)の施行日以後に開始する対象会計年度の国際最低課税残余額に対する法人税について適用し、内国法人の施行日前に開始した対象会計年度の国際最低課税額に対する法人税については、なお従前の例による。

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