A group tax sharing corporation may, when there are unavoidable circumstances, stop receiving the application of the provisions of the preceding Division with the approval of the Commissioner of the National Tax Agency.
通算法人は、やむを得ない事情があるときは、国税庁長官の承認を受けて前目の規定の適用を受けることをやめることができる。
When a group tax sharing corporation wishes to obtain the approval under the preceding paragraph, it must submit an application form stating the reasons therefor and other matters specified by Ministry of Finance Order, to the Commissioner of the National Tax Agency via the competent district director with jurisdiction over the place for tax payment of the group tax sharing parent corporation, jointly in the names of all of the group tax sharing corporations.
In the case where an application form set forth in the preceding paragraph has been submitted, when the Commissioner of the National Tax Agency finds that there are no unavoidable circumstances for stopping receiving the application of the provisions of the preceding Division, the Commissioner denies the application.
国税庁長官は、前項の申請書の提出があつた場合において、前目の規定の適用を受けることをやめることにつきやむを得ない事情がないと認めるときは、その申請を却下する。
In the case where a group tax sharing corporation has obtained the approval under paragraph (1), the group tax sharing approval is to cease to be effective from the day following the day of the end of the business year containing the day on which it obtained the approval.
In the case where a group tax sharing corporation has received a notice under Article 127, paragraph (2) (Rescission of Approval to File a Blue Return), the group tax sharing approval is to cease to be effective for the group tax sharing corporation from the day on which it received the notice.
In the case where any of the facts listed in the following items has arisen, the group tax sharing approval is to cease to be effective for the group tax sharing corporations (for items (i) through (iv), all of the group tax sharing parent corporation and other group tax sharing corporations prescribed in those items; for items (v) and (vi), the group tax sharing subsidiary corporation prescribed in those items; and for item (vii), the group tax sharing parent corporation prescribed in that item) from the day specified in each of those items:
dissolution of the group tax sharing parent corporation: the day following the date of dissolution (in the case of dissolution due to a merger, the date of the merger);
通算親法人の解散 その解散の日の翌日（合併による解散の場合には、その合併の日）
the group tax sharing parent corporation having come to fall under the category of a public interest corporation, etc.: the day on which it came to so fall;
a full controlling interest held by a domestic corporation (limited to an ordinary corporation or a cooperative, etc.) having arisen between the group tax sharing parent corporation and the domestic corporation: the day on which it arose;
in the case where there is a full controlling interest held by a domestic corporation (limited to a public service corporation or a public interest corporation, etc.) between the group tax sharing parent corporation and the domestic corporation, the domestic corporation having come to fall under the category of an ordinary corporation or a cooperative, etc.: the day on which it came to so fall;
dissolution of a group tax sharing subsidiary corporation (limited to dissolution due to a merger or an order commencing bankruptcy proceedings) or determination of residual assets: the day following the date of dissolution (in the case of dissolution due to a merger, the date of the merger) or the day following the date of the determination of residual assets;
通算子法人の解散（合併又は破産手続開始の決定による解散に限る。）又は残余財産の確定 その解散の日の翌日（合併による解散の場合には、その合併の日）又はその残余財産の確定の日の翌日
a group tax sharing subsidiary corporation having ceased to have, with the group tax sharing parent corporation, a group tax sharing full controlling interest held by the group tax sharing parent corporation (excluding a case attributable to the facts listed in the preceding items): the day on which it ceased to have that interest;
the group tax sharing corporations having come to consist of the group tax sharing parent corporation alone due to the facts listed in the preceding two items or due to group tax sharing approval having ceased to be effective for a group tax sharing subsidiary corporation under the preceding paragraph: the day on which this occurred.
Procedures for the approval under paragraph (1) and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.