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Article 61Joint and Several Liability for Payment

第六十一条(連帯納付の責任)

The provisions of apply mutatis mutandis to special corporation tax for reconstruction for each taxable business year of a consolidated parent corporation.

の規定は、連結親法人の各課税事業年度の復興特別法人税について準用する。

The provisions of Article 152 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction that the principal trustee prescribed in Article 152, paragraph (1) of that Act is to pay pursuant to the provisions of as applied mutatis mutandis pursuant to Article 41, paragraph (3).

法人税法第百五十二条の規定は、第四十一条第三項において準用するの規定により同法第百五十二条第一項に規定する主宰受託者が納めるものとされる復興特別法人税について準用する。

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