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Article 72Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts

第七十二条（仮決算をした場合の中間申告書の記載事項等）

In the case where an ordinary corporation which is a domestic corporation deems the period of six months from the first day of the business year as one business year and has calculated the amount of income or net operating loss that is to be used as the tax base for the period, the ordinary corporation may file an interim return containing the following matters, in lieu of the matters listed in the items of Article 71, paragraph (1) (Interim Return); provided, however, that this does not apply in the case where it is not required to file an interim return pursuant to the proviso to that paragraph or the preceding Article (excluding the case where there is an amount of loss caused by a disaster prescribed in paragraph (4) that arose during the period), in the case where the amount listed in item (ii) exceeds the amount listed in Article 71, paragraph (1), item (i) calculated pursuant to the provisions of that Article, or in the case where the ordinary corporation is a trust corporation as prescribed in Article 4-3 (Application of This Act to Trust Corporations).

内国法人である普通法人が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である所得の金額又は欠損金額を計算した場合には、その普通法人は、第七十一条第一項各号（中間申告）に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。ただし、同項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該期間において生じた第四項に規定する災害損失金額がある場合を除く。）、第二号に掲げる金額が第七十一条の規定により計算した同条第一項第一号に掲げる金額を超える場合又は当該普通法人が第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人である場合は、この限りでない。

the amount of income or loss;

当該所得の金額又は欠損金額

the amount of corporation tax calculated in the case where the provisions of the preceding Section (Calculation of Tax Amount) (excluding Article 67 (Special Tax Rate for Specified Family Companies), Article 68, paragraph (3) (Income Tax Credit) and Article 70 (Corporation Tax Credit Due to a reassessment after Fictitious Accounting)) apply to the amount of income listed in the preceding item, by deeming the period as one business year; and

当該期間を一事業年度とみなして前号に掲げる所得の金額につき前節（税額の計算）（第六十七条（特定同族会社の特別税率）、第六十八条第三項（所得税額の控除）及び第七十条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）を除く。）の規定を適用するものとした場合に計算される法人税の額

the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ordinance of the Ministry of Finance.

前二号に掲げる金額の計算の基礎その他財務省令で定める事項

An interim return containing the matters prescribed in the preceding paragraph must be attached with a balance sheet as of the last day of the prescribed period in the paragraph, a profit and loss statement for the period, and other documents as specified by Ordinance of the Ministry of Finance.

前項に規定する事項を記載した中間申告書には、同項に規定する期間の末日における貸借対照表、当該期間の損益計算書その他の財務省令で定める書類を添付しなければならない。

With regard to the calculation of the amount of income or net operating loss that is to be used as the tax base for the period prescribed in paragraph (1) and of the amount of corporation tax listed in item (ii) of that paragraph, the term "final settlement of the accounts" in Article 2, item (xxv) (Definitions) is deemed to be replaced with "settlement of the accounts"; the term "final settlement of the accounts" in Subsections 3, 4, 7 and 10 of Section 1 (Tax Base and Calculation Thereof) (excluding Article 57, paragraph (2) and paragraph (10) (Carryover of Losses) and Article 58, paragraph (3) (Special Provisions on Losses for a Business Year When a Blue Return Has Not Been Filed)) is deemed to be replaced with "settlement of the accounts", and the term "Final Return" therein with "interim return"; the term "Article 74, paragraph (1), item (i) (Final Returns)" in Article 55, paragraph (3) (Expenses Related to Wrongful Acts, etc.) is deemed to be replaced with "Article 72, paragraph (1), item (i) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)"; the term "return under Article 74, paragraph (1) (Final Returns)" in Article 64-5, paragraph (5) (Aggregation of Profits and Losses) is deemed to be replaced with "interim return"; the term "(a return under Article 74, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "(an interim return"; the terms "return under Article 74, paragraph (1)" and "return under that paragraph" in items (i) and (ii) of that paragraph, the term "return under Article 74, paragraph (1)" in paragraph (7) of that Article, the term "return under Article 74, paragraph (1) (Final Returns)" in Article 64-7, paragraph (4) (Aggregation of Losses), the term "return under Article 74, paragraph (1)" in paragraphs (5), (9) and (10) of that Article, the term "return under Article 74, paragraph (1) (Final Returns)" in Article 66, paragraph (8) (Tax Rate for Corporation Tax on Income for Each Business Year), the term "Final Return" in Article 68, paragraph (4), the term "return under Article 74, paragraph (1) (Final Returns)" in Article 69, paragraph (15) (Foreign Tax Credit), the term "return under Article 74, paragraph (1)" in paragraph (20) and paragraph (21), item (iii) of that Article, and the term "Final Return" in paragraph (25) of that Article are deemed to be replaced with "interim return"; the term "returns, etc. for each business year" in paragraph (26) of that Article is deemed to be replaced with "Final Return, amended return or written request for Reassessment for each business year"; and the term "Final Return" in Article 69-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) is deemed to be replaced with "interim return".

第一項に規定する期間に係る課税標準である所得の金額又は欠損金額及び同項第二号に掲げる法人税の額の計算については、第二条第二十五号（定義）中「確定した決算」とあるのは「決算」と、第一節第三款、第四款、第七款及び第十款（課税標準及びその計算）（第五十七条第二項及び第十項（欠損金の繰越し）並びに第五十八条第三項（青色申告書を提出しなかつた事業年度の欠損金の特例）を除く。）中「確定した決算」とあるのは「決算」と、「確定申告書」とあるのは「中間申告書」と、第五十五条第三項（不正行為等に係る費用等）中「第七十四条第一項第一号（確定申告）」とあるのは「第七十二条第一項第一号（仮決算をした場合の中間申告書の記載事項等）」と、第六十四条の五第五項（損益通算）中「第七十四条第一項（確定申告）の規定による申告書」とあるのは「中間申告書」と、同条第六項中「（第七十四条第一項の規定による申告書」とあるのは「（中間申告書」と、同項第一号及び第二号中「第七十四条第一項の規定による申告書」とあり、及び「同項の規定による申告書」とあり、同条第七項中「第七十四条第一項の規定による申告書」とあり、第六十四条の七第四項（欠損金の通算）中「第七十四条第一項（確定申告）の規定による申告書」とあり、同条第五項、第九項及び第十項中「第七十四条第一項の規定による申告書」とあり、第六十六条第八項（各事業年度の所得に対する法人税の税率）中「第七十四条第一項（確定申告）の規定による申告書」とあり、第六十八条第四項中「確定申告書」とあり、第六十九条第十五項（外国税額の控除）中「第七十四条第一項（確定申告）の規定による申告書」とあり、同条第二十項及び第二十一項第三号中「第七十四条第一項の規定による申告書」とあり、並びに同条第二十五項中「確定申告書」とあるのは「中間申告書」と、同条第二十六項中「各事業年度の申告書等」とあるのは「各事業年度の確定申告書、修正申告書又は更正請求書」と、第六十九条の二第三項（分配時調整外国税相当額の控除）中「確定申告書」とあるのは「中間申告書」とする。

In the case where there is an amount of loss caused by a disaster (meaning the amount of loss incurred with regard to inventory, fixed assets or deferred assets specified by Cabinet Order due to the disaster, which is specified by Cabinet Order; the same applies in item (i)) that arose, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph), during the period prescribed in paragraph (1) of a domestic corporation that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed from that day, the following matters may be entered in the interim return prescribed in that paragraph, in addition to the matters listed in the items of that paragraph:

災害（震災、風水害、火災その他政令で定める災害をいう。以下この項において同じ。）により、内国法人の当該災害のあつた日から同日以後六月を経過する日までの間に終了する第一項に規定する期間において生じた災害損失金額（当該災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で政令で定めるものをいう。第一号において同じ。）がある場合における同項に規定する中間申告書には、同項各号に掲げる事項のほか、次に掲げる事項を記載することができる。

in the case where there is any amount to be credited under the provisions of Article 68, paragraph (1) that remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (1), item (ii), when, by deeming the period as one business year, the provisions of Article 69 and Article 68, paragraph (1) are applied by crediting, in this order, the amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) that is to be credited pursuant to the provisions of that Article and the amount of income tax prescribed in Article 68, paragraph (1) that is to be credited pursuant to the provisions of that paragraph, the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period, the amount after deducting the excess); and

当該期間を一事業年度とみなして第六十九条第一項に規定する外国法人税の額で同条の規定により控除されるべき金額及び第六十八条第一項に規定する所得税の額で同項の規定により控除されるべき金額をこれらの順に控除するものとしてこれらの規定を適用するものとした場合に同項の規定による控除をされるべき金額で第一項第二号に掲げる法人税の額の計算上控除しきれなかつたものがあるときは、その控除しきれなかつた金額（当該金額が当該期間において生じた災害損失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）

the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.

前号に掲げる金額の計算の基礎その他財務省令で定める事項

With regard to the application of the provisions of paragraph (1) in the case where the ordinary corporation referred to in that paragraph is a group tax sharing corporation, the following provisions apply:

第一項の普通法人が通算法人である場合における同項の規定の適用については、次に定めるところによる。

in the case where the ordinary corporation is a group tax sharing subsidiary corporation, the period prescribed in paragraph (1) is to be the period from the first day of the business year referred to in that paragraph to the day preceding the day on which six months have elapsed prescribed in Article 71, paragraph (1) (referred to as the "day on which six months have elapsed" in the following item);

当該普通法人が通算子法人である場合には、第一項に規定する期間は、同項の事業年度開始の日から第七十一条第一項に規定する六月経過日（次号において「六月経過日」という。）の前日までの期間とする。

in the case where the ordinary corporation and all of the group tax sharing corporations, other than the ordinary corporation, that have a group tax sharing full controlling interest with the ordinary corporation on the day on which six months have elapsed and on the day preceding it (hereinafter referred to as "other group tax sharing corporations" in this item and item (iv)) are not required to file an interim return pursuant to the proviso to Article 71, paragraph (1) or the preceding Article (excluding the case where, with regard to the ordinary corporation or any of the other group tax sharing corporations, there is an amount of loss caused by a disaster prescribed in the preceding paragraph that arose during the period from the first day of the business year containing the day on which six months have elapsed to the day preceding the day on which six months have elapsed (referred to as the "interim period" in item (iv))), or in the case where the sum of the amounts listed in paragraph (1), item (ii) of the ordinary corporation and the other group tax sharing corporations exceeds the sum of the amounts listed in Article 71, paragraph (1), item (i) of the ordinary corporation and the other group tax sharing corporations calculated pursuant to the provisions of that Article, the provisions of the main clause of paragraph (1) do not apply;

当該普通法人並びに六月経過日及びその前日において当該普通法人との間に通算完全支配関係がある他の通算法人（以下この号及び第四号において「他の通算法人」という。）の全てが第七十一条第一項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該普通法人又は他の通算法人のいずれかについて当該六月経過日の属する事業年度開始の日から当該六月経過日の前日までの期間（第四号において「中間期間」という。）において生じた前項に規定する災害損失金額がある場合を除く。）又は当該普通法人及び他の通算法人の第一項第二号に掲げる金額の合計額が当該普通法人及び他の通算法人の第七十一条の規定により計算した同条第一項第一号に掲げる金額の合計額を超える場合には、第一項本文の規定は、適用しない。

the provisions of the proviso to paragraph (1) do not apply; and

第一項ただし書の規定は、適用しない。

in the case where the ordinary corporation has filed an interim return containing the matters listed in the items of paragraph (1) by its due date, when any of the other group tax sharing corporations has not filed an interim return containing the matters listed in the items of that paragraph for the interim period by its due date, the following provisions apply in accordance with the categories of cases listed below:

当該普通法人が第一項各号に掲げる事項を記載した中間申告書をその提出期限までに提出した場合において、他の通算法人のいずれかが中間期間につき同項各号に掲げる事項を記載した中間申告書をその提出期限までに提出しなかつたときは、次に掲げる場合の区分に応じそれぞれ次に定めるところによる。

In the case where the ordinary corporation is a domestic corporation that is to file an interim return: The interim return filed by the ordinary corporation is deemed to have contained the matters listed in the items of Article 71, paragraph (1).

当該普通法人が中間申告書を提出すべき内国法人である場合　当該普通法人が提出した中間申告書には、第七十一条第一項各号に掲げる事項の記載があつたものとみなす。

In the case where the ordinary corporation is not a domestic corporation that is to file an interim return: The ordinary corporation is deemed not to have filed an interim return for the interim period.

当該普通法人が中間申告書を提出すべき内国法人でない場合　当該普通法人は、当該中間期間に係る中間申告書を提出しなかつたものとみなす。

Beyond what is provided for in paragraph (3), necessary matters concerning the calculation of the amount of income or net operating loss that is to be used as the tax base for the period prescribed in paragraph (1) and of the amount of corporation tax listed in item (ii) of that paragraph are specified by Cabinet Order.

第三項に定めるもののほか、第一項に規定する期間に係る課税標準である所得の金額又は欠損金額及び同項第二号に掲げる法人税の額の計算に関し必要な事項は、政令で定める。

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Article 72Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts