Article 59Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation
第五十九条（会社更生等による債務免除等があつた場合の欠損金の損金算入）
In the case where an order commencing reorganization proceedings has been issued with regard to a domestic corporation, when the domestic corporation falls under any of the cases listed in the following items, the portion of the net operating loss that arose in each business year prior to the business year containing the day on which the domestic corporation came to fall under the relevant case (hereinafter referred to as the "applicable year" in this paragraph) and that is equivalent to the amount specified by Cabinet Order, up to the sum of the amounts specified in the respective items, is included in deductible expenses, when calculating the amount of income for the applicable year:
in the case where persons holding claims specified by Cabinet Order against the domestic corporation at the time when the order commencing reorganization proceedings was issued (in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year) granted a release from an obligation with regard to the claims (including the case where the claims have become extinct on grounds other than a release from an obligation and any profits arise on the extinct obligation): the amount for which a release from an obligation was granted (including the amount of the profits);
in the case where, accompanying the order commencing reorganization proceedings, monies or other assets were donated by officers, etc. of the domestic corporation (meaning persons who are or were its officers or shareholders, etc., and, in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year): the amount of monies and the value of assets other than monies that the corporation received; or
in the case where the domestic corporation has revaluated its assets as prescribed in Article 25, paragraph (2) (Valuation Gain on Assets) (limited to the part pertaining to revaluation under the provisions of the Corporate Reorganization Act or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions; hereinafter the same applies in this item): the amount to be included in gross profits in the calculation of the amount of income for the applicable year under the provisions of that paragraph (in the case where there is any amount to be included in deductible expenses in the calculation of the amount of income for the applicable year under Article 33, paragraph (3) (Valuation Loss on Assets), the amount that remains after deducting the amount to be included in deductible expenses from the amount to be included in gross profits).
In the case where an order commencing rehabilitation proceedings has been issued with regard to a domestic corporation, or a fact specified by Cabinet Order as prescribed in Article 25, paragraph (3) or Article 33, paragraph (4) has occurred with regard to a domestic corporation, when the domestic corporation is subject to the application of the provisions of Article 25, paragraph (3) or Article 33, paragraph (4), the portion of the net operating loss that arose in each business year prior to the business year for which it is subject to that application (hereinafter referred to as the "applicable year" in this paragraph) and that is equivalent to the amount specified by Cabinet Order, up to the sum of the following amounts (in the case where such sum exceeds the amount of income for the applicable year calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), this paragraph and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind), the amount obtained after deducting the amount of the excess), is included in deductible expenses, when calculating the amount of income for the applicable year:
内国法人について再生手続開始の決定があり、又は内国法人に第二十五条第三項若しくは第三十三条第四項に規定する政令で定める事実が生じた場合において、その内国法人が第二十五条第三項又は第三十三条第四項の規定の適用を受けるときは、その適用を受ける事業年度（以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額で政令で定めるものに相当する金額のうち次に掲げる金額の合計額（当該合計額が第五十七条第一項（欠損金の繰越し）、この項及び第六十二条の五第五項（現物分配による資産の譲渡）の規定を適用しないものとして計算した場合における当該適用年度の所得の金額を超える場合には、その超える部分の金額を控除した金額）に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。
the amount for which a release from an obligation was granted (including the amount of the profits) in the case where persons holding claims specified by Cabinet Order against the domestic corporation at the time when the order commencing rehabilitation proceedings was issued or the fact specified by Cabinet Order occurred (in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year) granted a release from an obligation with regard to the claims (including the case where the claims have become extinct on grounds other than a release from an obligation and any profits arise on the extinct obligation);
the amount of monies and the value of assets other than monies that the domestic corporation received in the case where, accompanying the issuance of the order commencing rehabilitation proceedings or the occurrence of the fact specified by Cabinet Order, monies or other assets were donated by officers, etc. of the domestic corporation (meaning persons who are or were its officers or shareholders, etc., and, in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year); and
the amount obtained by subtracting the amount to be included in deductible expenses in the calculation of the amount of income for the applicable year under Article 33, paragraph (4) from the amount to be included in gross profits in the calculation of the amount of income for the applicable year under Article 25, paragraph (3).
In the case where an order commencing rehabilitation proceedings has been issued with regard to a domestic corporation or any other equivalent fact specified by Cabinet Order has occurred (excluding the case where it is subject to the application of the provisions of Article 25, paragraph (3) or Article 33, paragraph (4)), when the domestic corporation falls under any of the cases listed in the following items, the portion of the net operating loss that arose in each business year prior to the business year containing the day on which the domestic corporation came to fall under the relevant case (hereinafter referred to as the "applicable year" in this paragraph) and that is equivalent to the amount specified by Cabinet Order, up to the sum of the amounts specified in the respective items (in the case where such sum exceeds the amount of income for the applicable year calculated without applying the provisions of this paragraph and Article 62-5, paragraph (5), the amount obtained after deducting the amount of the excess), is included in deductible expenses, when calculating the amount of income for the applicable year:
内国法人について再生手続開始の決定があつたことその他これに準ずる政令で定める事実が生じた場合（第二十五条第三項又は第三十三条第四項の規定の適用を受ける場合を除く。）において、その内国法人が次の各号に掲げる場合に該当するときは、その該当することとなつた日の属する事業年度（以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額で政令で定めるものに相当する金額のうち当該各号に定める金額の合計額（当該合計額がこの項及び第六十二条の五第五項の規定を適用しないものとして計算した場合における当該適用年度の所得の金額を超える場合には、その超える部分の金額を控除した金額）に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。
in the case where persons holding claims specified by Cabinet Order against the domestic corporation at the time when the order commencing rehabilitation proceedings was issued or the fact specified by Cabinet Order occurred (in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year) granted a release from an obligation with regard to the claims (including the case where the claims have become extinct on grounds other than a release from an obligation and any profits arise on the extinct obligation): the amount for which a release from an obligation was granted (including the amount of the profits);
in the case where, accompanying the issuance of the order commencing rehabilitation proceedings or the occurrence of the fact specified by Cabinet Order, monies or other assets were donated by officers, etc. of the domestic corporation (meaning persons who are or were its officers or shareholders, etc., and, in the case where the domestic corporation is a group tax sharing corporation (limited to the case where the last day of the applicable year is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), excluding other group tax sharing corporations whose business year ends on the last day of the applicable year): the amount of monies and the value of assets other than monies that the corporation received.
In the case where a domestic corporation has dissolved, when it is expected that there will be no residual assets, the amount equivalent to the amount calculated as specified by Cabinet Order on the basis of the net operating loss that arose in each business year prior to the business year ending during its liquidation (excluding a business year for which the provisions of the preceding three paragraphs apply; hereinafter referred to as the "applicable year" in this paragraph) (in the case where that equivalent amount exceeds the amount of income for the applicable year calculated without applying the provisions of this paragraph and Article 62-5, paragraph (5), the amount obtained after deducting the amount of the excess) is included in deductible expenses, when calculating the amount of income for the applicable year.
内国法人が解散した場合において、残余財産がないと見込まれるときは、その清算中に終了する事業年度（前三項の規定の適用を受ける事業年度を除く。以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額を基礎として政令で定めるところにより計算した金額に相当する金額（当該相当する金額がこの項及び第六十二条の五第五項の規定を適用しないものとして計算した場合における当該適用年度の所得の金額を超える場合には、その超える部分の金額を控除した金額）は、当該適用年度の所得の金額の計算上、損金の額に算入する。
With regard to the application of the provisions of paragraph (2) in the case where the domestic corporation set forth in that paragraph is a group tax sharing corporation (limited to the case where the last day of the applicable year prescribed in that paragraph is the day of the end of the business year of the group tax sharing parent corporation of the domestic corporation), the phrase "exceeds the amount of income for the applicable year calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), this paragraph and Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind)" in that paragraph is deemed to be replaced with "exceeds the lesser of the amount of income for the applicable year calculated without applying the provisions of Article 57, paragraph (1) (Carryover of Losses), this paragraph, Article 62-5, paragraph (5) (Transfer of Assets by Distribution in Kind), Article 64-5 (Aggregation of Profits and Losses) and Article 64-7, paragraph (6) (Aggregation of Losses) and the amount obtained by deducting the total of the pre-adjustment net operating loss (meaning the net operating loss calculated without applying the provisions of Article 57, paragraph (1), this paragraph through paragraph (4), Article 62-5, paragraph (5), Article 64-5 and Article 64-7, paragraph (6)) that arose in the business years ending on the last day of the applicable year of the other group tax sharing corporations that have a group tax sharing full controlling interest with the domestic corporation on that day, from the total of the pre-adjustment amount of income (meaning the amount of income calculated without applying the provisions of Article 57, paragraph (1), this paragraph through paragraph (4), Article 62-5, paragraph (5), Article 64-5 and Article 64-7, paragraph (6)) for the applicable year of the domestic corporation and for the business years ending on the last day of the applicable year of the other group tax sharing corporations that have a group tax sharing full controlling interest with the domestic corporation on that day (or, in the case where any of those other group tax sharing corporations is a corporation subject to the provisions of this paragraph, the amount specified by Cabinet Order as the amount attributable to the domestic corporation out of the amount so deducted)".
第二項の内国法人が通算法人である場合（同項に規定する適用年度終了の日が当該内国法人に係る通算親法人の事業年度終了の日である場合に限る。）における同項の規定の適用については、同項中「この項及び」とあるのは「この項、」と、「）の規定」とあるのは「）、第六十四条の五（損益通算）及び第六十四条の七第六項（欠損金の通算）の規定」と、「所得の金額を」とあるのは「所得の金額と当該内国法人の適用年度及び当該適用年度終了の日において当該内国法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度の調整前所得金額（第五十七条第一項、この項から第四項まで、第六十二条の五第五項、第六十四条の五及び第六十四条の七第六項の規定を適用しないものとして計算した場合における所得の金額をいう。）の合計額から同日において当該内国法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度において生じた調整前欠損金額（第五十七条第一項、この項から第四項まで、第六十二条の五第五項、第六十四条の五及び第六十四条の七第六項の規定を適用しないものとして計算した場合における欠損金額をいう。）の合計額を控除した金額（これらの他の通算法人のうちにこの項の規定の適用を受ける法人がある場合には、当該控除した金額のうち当該内国法人に帰せられる金額として政令で定める金額）とのうちいずれか少ない金額を」とする。
The provisions of paragraphs (1) through (4) apply only in the case where there is the attachment, to the Final Return, amended return or written request for reassessment, of a document stating the details of the calculation of the amount to be included in deductible expenses under those provisions, and of a document certifying that an order commencing reorganization proceedings or an order commencing rehabilitation proceedings has been issued or that a fact specified by Cabinet Order as prescribed in paragraph (2) or (3) has occurred, or a document explaining that it is expected that there will be no residual assets, or any other document specified by Ministry of Finance Order.
Even in the case where a Final Return, amended return or written request for reassessment without the attachment of the documents specified by Ministry of Finance Order prescribed in the preceding paragraph has been filed, the district director may apply the provisions of paragraphs (1) through (4), when they find any unavoidable grounds for the failure to attach such documents.
税務署長は、前項に規定する財務省令で定める書類の添付がない確定申告書、修正申告書又は更正請求書の提出があつた場合においても、その書類の添付がなかつたことについてやむを得ない事情があると認めるときは、第一項から第四項までの規定を適用することができる。
Read this with the articles around it
In the case where, as an order on the confirmation of a reorganization plan has been rendered with regard to its assets, a domestic corporation has revaluated its assets in accordance with the…
内国法人がその有する資産につき更生計画認可の決定があつたことにより会社更生法（平成十四年法律第百五十四号）又は金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）の規定に従つて行う評価換えその他政令で定める評価換えをしてその帳簿価額を増額した場合には、その増額した部分の金額は、前項の規定にかかわらず…
Open this provisionIn the case where an order on the confirmation of a rehabilitation plan has been rendered for a domestic corporation or any equivalent event as specified by Cabinet Order has occurred…
内国法人について再生計画認可の決定があつたことその他これに準ずる政令で定める事実が生じた場合において、その内国法人がその有する資産の価額につき政令で定める評定を行つているときは、その資産（評価益の計上に適しないものとして政令で定めるものを除く。）の評価益の額として政令で定める金額は、第一項の規定にかかわらず…
Open this provisionIn the case where a domestic corporation has revaluated its assets to reduce their book value pursuant to the provisions of the Corporate Reorganization Act or the Act on Special Measures for the…
内国法人がその有する資産につき更生計画認可の決定があつたことにより会社更生法又は金融機関等の更生手続の特例等に関する法律の規定に従つて行う評価換えをしてその帳簿価額を減額した場合には、その減額した部分の金額は、第一項の規定にかかわらず、その評価換えをした日の属する事業年度の所得の金額の計算上、損金の額に算入する。
Open this provisionIn the case where an order on the confirmation of a rehabilitation plan has been rendered for a domestic corporation or any equivalent event as specified by Cabinet Order has occurred…
内国法人について再生計画認可の決定があつたことその他これに準ずる政令で定める事実が生じた場合において、その内国法人がその有する資産の価額につき政令で定める評定を行つているときは、その資産（評価損の計上に適しないものとして政令で定めるものを除く。）の評価損の額として政令で定める金額は、第一項の規定にかかわらず…
Open this provisionCarryover of Losses
In the case where a domestic corporation shows any net operating loss that arose in a business year starting within ten years prior to the first day of each of its business years…
内国法人の各事業年度開始の日前十年以内に開始した事業年度において生じた欠損金額（この項の規定により当該各事業年度前の事業年度の所得の金額の計算上損金の額に算入されたもの及び第八十条（欠損金の繰戻しによる還付）の規定により還付を受けるべき金額の計算の基礎となつたものを除く。）がある場合には、当該欠損金額に相当する金額は…
Open this provision(Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation)
In the case where an order commencing reorganization proceedings has been issued with regard to a domestic corporation, when the domestic corporation falls under any of the cases listed in the…
内国法人について更生手続開始の決定があつた場合において、その内国法人が次の各号に掲げる場合に該当するときは、その該当することとなつた日の属する事業年度（以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額で政令で定めるものに相当する金額のうち当該各号に定める金額の合計額に達するまでの金額は…
Open this provision(Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation)
in the case where the domestic corporation has revaluated its assets as prescribed in Article 25, paragraph (2) (Valuation Gain on Assets)…
第二十五条第二項（会社更生法又は金融機関等の更生手続の特例等に関する法律の規定に従つて行う評価換えに係る部分に限る。以下この号において同じ。）（資産の評価益）に規定する評価換えをした場合 同項の規定により当該適用年度の所得の金額の計算上益金の額に算入される金額（第三十三条第三項（資産の評価損）の規定により当該適用年度…
Open this provision(Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation)
In the case where an order commencing rehabilitation proceedings has been issued with regard to a domestic corporation, or a fact specified by Cabinet Order as prescribed in Article 25…
内国法人について再生手続開始の決定があり、又は内国法人に第二十五条第三項若しくは第三十三条第四項に規定する政令で定める事実が生じた場合において、その内国法人が第二十五条第三項又は第三十三条第四項の規定の適用を受けるときは…
Open this provision(Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation)
In the case where an order commencing rehabilitation proceedings has been issued with regard to a domestic corporation or any other equivalent fact specified by Cabinet Order has occurred…
内国法人について再生手続開始の決定があつたことその他これに準ずる政令で定める事実が生じた場合（第二十五条第三項又は第三十三条第四項の規定の適用を受ける場合を除く。）において、その内国法人が次の各号に掲げる場合に該当するときは…
Open this provision(Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation)
In the case where a domestic corporation has dissolved, when it is expected that there will be no residual assets, the amount equivalent to the amount calculated as specified by Cabinet Order on the…
内国法人が解散した場合において、残余財産がないと見込まれるときは、その清算中に終了する事業年度（前三項の規定の適用を受ける事業年度を除く。以下この項において「適用年度」という。）前の各事業年度において生じた欠損金額を基礎として政令で定めるところにより計算した金額に相当する金額（当該相当する金額がこの項及び第六十二条の…
Open this provision(Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation)
The provisions of paragraphs (1) through (4) apply only in the case where there is the attachment, to the Final Return, amended return or written request for reassessment…
第一項から第四項までの規定は、確定申告書、修正申告書又は更正請求書にこれらの規定により損金の額に算入される金額の計算に関する明細を記載した書類及び更生手続開始の決定があつたこと若しくは再生手続開始の決定があつたこと若しくは第二項若しくは第三項に規定する政令で定める事実が生じたことを証する書類又は残余財産がないと見込ま…
Open this provisionTransfer of Assets by Distribution in Kind
The amount of enterprise tax under the provisions of the Local Tax Act and the amount of special corporate business tax under the provisions of the Act on the Special Corporate Business Tax and the…
内国法人の残余財産の確定の日の属する事業年度に係る地方税法の規定による事業税の額及び特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）の規定による特別法人事業税の額は、当該内国法人の当該事業年度の所得の金額の計算上、損金の額に算入する。
Open this provisionAggregation of Profits and Losses
In the case where, in the business year ending on the base date of another group tax sharing corporation that has a group tax sharing full controlling interest with a group tax sharing corporation as…
通算法人の所得事業年度（通算前所得金額（第五十七条第一項（欠損金の繰越し）、第五十九条第三項及び第四項（会社更生等による債務免除等があつた場合の欠損金の損金算入）、第六十二条の五第五項（現物分配による資産の譲渡）、この条並びに第六十四条の七第六項（欠損金の通算）の規定を適用しないものとして計算した場合における所得の金…
Open this provisionAggregation of Losses
In the case where, with regard to any of the business years within the ten years pertaining to the applicable business year of a group tax sharing corporation…
通算法人の適用事業年度に係る各十年内事業年度のいずれかについて、当該十年内事業年度に係る当該通算法人の対応事業年度において生じた欠損金額のうち特定欠損金額以外の金額が当該十年内事業年度に係る前項第二号イに掲げる金額に満たない場合には、その満たない部分の金額に相当する金額は、当該適用事業年度の所得の金額の計算上…
Open this provisiondomestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
group tax sharing parent corporationmachine translation
「通算親法人」
A parent corporation (親法人) as described in Article 64-9(1) that has received the approval under that paragraph to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-6-7)· applies throughout the law
group tax sharing corporationmachine translation
「通算法人」
A group tax sharing parent corporation (通算親法人) or group tax sharing subsidiary corporation (通算子法人): a corporation that has, with the others in its group, the approval under Article 64-9(1) to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-7-2)· applies throughout the law
group tax sharing full controlling interestmachine translation
「通算完全支配関係」
The full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9(1), or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.
Defined inArticle 2, paragraph (1), item (xii-7-7)· applies throughout the law
shareholder, etc.machine translation
「株主等」
Shareholders, members of a general partnership company, limited partnership company or limited liability company, and other investors in a corporation.
Defined inArticle 2, paragraph (1), item (xiv)· applies throughout the law
officer
「役員」
The directors, executive officers, accounting advisors, company auditors, directors and auditors of other corporations (理事, 監事) and liquidators of a corporation, and other persons engaged in its management that a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xv)· applies throughout the law
net operating loss
「欠損金額」
The amount by which a corporation's deductible expenses (損金) for a business year exceed its gross profits (益金) for that year, in calculating its income for the year.
Defined inArticle 2, paragraph (1), item (xix)· applies throughout the law
final returnmachine translation
「確定申告書」
A return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2), including a return filed after the due date (期限後申告書) for it.
Defined inArticle 2, paragraph (1), item (xxxi)· applies throughout the law
amended returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 2, paragraph (1), item (xxxv)· applies throughout the law
written request for reassessmentmachine translation
「更正請求書」
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
applicable yearmachine translation
「適用年度」
In Article 59(1), the business year that includes the day on which a domestic corporation for which an order commencing reorganization proceedings (更生手続開始の決定) has been made comes under one of the cases that paragraph lists, such as receiving a release from debts from its creditors or gifts from its officers or shareholders.
Short name set inArticle 59, paragraph (1)· applies only in this paragraph
applicable yearmachine translation
「適用年度」
In Article 59(2), the business year for which a domestic corporation, after an order commencing rehabilitation proceedings (再生手続開始の決定) or another event a Cabinet Order (政令) sets, applies Article 25(3) or Article 33(4).
Short name set inArticle 59, paragraph (2)· applies only in this paragraph
applicable yearmachine translation
「適用年度」
In Article 59(3), the business year that includes the day on which a domestic corporation, after an order commencing rehabilitation proceedings (再生手続開始の決定) or a similar event a Cabinet Order (政令) sets, and without applying Article 25(3) or Article 33(4), comes under one of the cases that paragraph lists, such as receiving a release from debts from its creditors or gifts from its officers or shareholders.
Short name set inArticle 59, paragraph (3)· applies only in this paragraph
applicable yearmachine translation
「適用年度」
In Article 59(4), a business year ending during the liquidation of a dissolved domestic corporation that is expected to have no residual assets (残余財産), other than one to which paragraphs (1) to (3) apply.
Short name set inArticle 59, paragraph (4)· applies only in this paragraph
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.