Article 22Special Provisions on Exemption from Tax Liability in the Case of Merger
第二十二条（合併があつた場合の納税義務の免除の特例）
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (1) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan in each of those business years, the total of the amounts obtained by deducting the amount set out in item (ii) from the amount set out in item (i); the same applies hereinafter in this Article and the following Article) of the merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day of the merger of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in each business year (including the amount of refunds, etc. of consideration for export transactions, etc. prescribed in Article 19 made in each business year);
当該各事業年度において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額（当該各事業年度において行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in each business year by 100/78.
当該各事業年度において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the merged corporation referred to in that paragraph that ended during the period from the first day of the base period of the business year of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve (where a merger took place during that base period, the amount calculated by dividing the amount so calculated by the total number of months in the business years included in that base period and multiplying the result by the number of months in the period from the first day of that base period to the day preceding the day of that merger).
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (3) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day of the merger of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of each merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by the number of months in the period from the day preceding the day two years before the first day of the business year of that merging corporation to the day preceding the day of the merger.
The cases specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act are the cases where the total number of months in the business years included in the base period of the business year of the merging corporation referred to in that paragraph exceeds the number of months in the period from the day of the merger to the day preceding the day one year before the day preceding the first day of the business year of that merging corporation.
The amount specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act is to be, according to the category of cases set out in the following items, the amount specified in the relevant item:
法第十一条第四項に規定する政令で定める金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
Where there are no taxable sales in the base period of the business year of the merging corporation referred to in Article 11, paragraph (4) of the Act: the total of the amounts calculated by dividing the total amount of the taxable sales in each business year of each merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of that merging corporation to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve;
Where the case falls under the case prescribed in the preceding paragraph: the total of the amount calculated by dividing the taxable sales in the base period of the business year of the merging corporation referred to in Article 11, paragraph (4) of the Act (meaning the taxable sales in the base period of the business year prescribed in that paragraph) by the total number of months in the business years included in that base period and multiplying the result by the number of months in the period prescribed in the preceding paragraph, and the amount calculated pursuant to the provisions of paragraph (4).
The number of months in the preceding paragraphs is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.
前各項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
Read this with the articles around it
amount of considerationmachine translation
「対価の額」
The amount of consideration as defined in Article 28, paragraph (1) of the Consumption Tax Act: all the money, things, rights or other economic benefits received or to be received in return for a transfer, not counting the consumption tax and local consumption tax charged on it.
Defined inArticle 19, paragraph (1)· applies only in this article and in Articles 22 and 23; and Article 25-4, paragraph (1)
refund, etc. of consideration for export transactions, etc.machine translation
「輸出取引等に係る対価の返還等」
In Article 19, a refund of all or part of the price of a taxable transfer, etc. of assets (課税資産の譲渡等) exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act or another law or treaty, or a reduction of the receivable for that price, made because goods were returned or a discount or rebate was given.
Short name set inArticle 19, paragraph (1)· applies only in this article
taxable salesmachine translation
「課税売上高」
In Articles 22 and 23, a corporation's taxable sales for a business year: the total consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) it made in Japan in that year, less its refunds, etc. of consideration for sales (売上げに係る対価の返還等) in that year (including those on exports, etc. (輸出取引等)), taken without the consumption tax and local consumption tax in them.
Defined inArticle 22, paragraph (1)· applies only in this article and in Article 23