The things excluded from the previous business year provided for in Article 9-2, paragraph (4), item (ii) of the Act, being those specified by Cabinet Order as provided for in that item, are the following:
法第九条の二第四項第二号に規定する前事業年度から除かれる同号に規定する政令で定めるものは、次に掲げるものとする。
the previous business year of the business year, where that previous business year is seven months or less;
その事業年度の前事業年度で七月以下であるもの
the previous business year of the business year (excluding a previous business year that is seven months or less) for which the period from the day following the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act (where the last day of that six-month period falls under any of the cases listed in the items of paragraph (1) of the following Article, the day specified in the relevant item) to the day on which that previous business year ends is less than two months.
その事業年度の前事業年度（七月以下であるものを除く。）で法第九条の二第四項第二号に規定する六月の期間の末日（当該六月の期間の末日が次条第一項各号に掲げる場合に該当するときは当該各号に定める日）の翌日から当該前事業年度終了の日までの期間が二月未満であるもの
The things excluded from the second preceding business year provided for in Article 9-2, paragraph (4), item (iii) of the Act, being those specified by Cabinet Order as provided for in that item, are the following:
法第九条の二第四項第三号に規定する前々事業年度から除かれる同号に規定する政令で定めるものは、次に掲げるものとする。
the second preceding business year of the business year, where that second preceding business year is included in the base period of that business year;
その事業年度の前々事業年度で当該事業年度の基準期間に含まれるもの
the second preceding business year of the business year (excluding a second preceding business year that is six months or less) for which the period from the day following the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act (where the last day of that six-month period falls under any of the cases listed in the items of paragraph (2) of the following Article, the day specified in the relevant item) to the day on which the business year following that second preceding business year ends is less than two months;
その事業年度の前々事業年度（六月以下であるものを除く。）で法第九条の二第四項第三号に規定する六月の期間の末日（当該六月の期間の末日が次条第二項各号に掲げる場合に該当するときは当該各号に定める日）の翌日から当該前々事業年度の翌事業年度終了の日までの期間が二月未満であるもの
the second preceding business year of the business year (limited to a second preceding business year that is six months or less) for which the business year following it is less than two months.
その事業年度の前々事業年度（六月以下であるものに限る。）でその翌事業年度が二月未満であるもの
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