Supplementary Provisions, Article 21Transitional Measures Concerning Consolidated Interim Returns, etc.
第二十一条（連結中間申告等に関する経過措置）
The provisions of Articles 81-19 through 81-21 and Article 81-26 of the New Corporation Tax Act apply, with regard to a domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions that has received the approval referred to in Article 4-2 of the New Corporation Tax Act upon receiving the application of the provisions of that paragraph, to each consolidated business year on or after the consolidated business year following the first consolidated business year (meaning the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) of the domestic corporation.
In the case where there is a day on which six months have elapsed (meaning the day on which six months have elapsed from the first day of the first consolidated business year of those corporations; the same applies hereinafter in this paragraph) within the period of the first consolidated business year of the domestic corporation prescribed in the preceding paragraph (limited to an ordinary corporation) or the first consolidated business year of another domestic corporation (limited to one that has a consolidated full controlling interest with the domestic corporation as of the end of that first consolidated business year) (limited to the first consolidated business year of the other domestic corporation that includes the last day of the first consolidated business year of the domestic corporation), the provisions of Articles 71 through 73 and Article 76 of the New Corporation Tax Act apply to the business year of those corporations that includes the day on which six months have elapsed by deeming it to be a business year for which corporation tax on income for each business year is imposed.
In the case referred to in the preceding paragraph, when an interim return under the provisions of Article 71 or Article 72 of the New Corporation Tax Act has been filed, the provisions of Articles 81-22, 81-27, 81-30 and 134 of the New Corporation Tax Act and Article 57 of the Act on General Rules for National Taxes apply by deeming the interim return so filed and the interim payment pertaining to the interim return to be a consolidated interim return and the interim payment pertaining to the consolidated interim return.
前項の場合において、新法人税法第七十一条又は第七十二条の規定による中間申告書が提出されたときは、その提出された中間申告書及びその中間申告書に係る中間納付額は、連結中間申告書及びその連結中間申告書に係る中間納付額とみなして、新法人税法第八十一条の二十二、第八十一条の二十七、第八十一条の三十及び第百三十四条並びに国税通則法第五十七条の規定を適用する。