Supplementary Provisions, Article 31Transitional Measures Concerning Interim Returns, etc.
第三十一条（中間申告等に関する経過措置）
With regard to the application of the provisions of Article 144-3 of the New Corporation Tax Act for the business year of a foreign corporation (limited to an ordinary corporation; the same applies hereinafter in this Article) that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation beginning on or after April 1, 2016 (hereinafter referred to as the "first business year" in this Article) includes a day on which six months have elapsed (meaning the day on which six months have elapsed from the day of commencement of the first business year of the foreign corporation; the same applies hereinafter in this Article), the phrase "Article 144-6, paragraph (1), item (vii)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 74, paragraph (1), item (ii) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Corporation Tax Act' in this item and item (i) of the following paragraph) as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act", and the phrase "Article 144-6, paragraph (2), item (ii)" in paragraph (2), item (i) of that Article is deemed to be replaced with "Article 74, paragraph (1), item (ii) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act".
外国法人（普通法人に限る。以下この条において同じ。）の平成二十八年四月一日以後最初に開始する事業年度（以下この条において「最初事業年度」という。）の期間に六月経過日（当該外国法人の最初事業年度開始の日以後六月を経過した日をいう。以下この条において同じ。）がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の三の規定の適用については、同条第一項第一号中「第百四十四条の六第一項第七号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条の規定による改正前の法人税法（以下この号及び次項第一号において「旧法人税法」という。）第百四十五条第一項（申告、納付及び還付等）において準用する旧法人税法第七十四条第一項第二号」と、同条第二項第一号中「第百四十四条の六第二項第二号」とあるのは「旧法人税法第百四十五条第一項において準用する旧法人税法第七十四条第一項第二号」とする。
With regard to the application of the provisions of Article 144-4 of the New Corporation Tax Act for the business year of a foreign corporation (excluding a trust corporation prescribed in Article 4-7 of the New Corporation Tax Act) that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation includes a day on which six months have elapsed, the phrase "the items of paragraph (1) of the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the items of Article 71, paragraph (1) (Interim Return) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Corporation Tax Act' in this paragraph and the following paragraph) as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act", and the phrase "the items of paragraph (2) of the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "the items of Article 71, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act".
外国法人（新法人税法第四条の七に規定する受託法人を除く。）の最初事業年度の期間に六月経過日がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の四の規定の適用については、同条第一項中「前条第一項各号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条の規定による改正前の法人税法（以下この項及び次項において「旧法人税法」という。）第百四十五条第一項（申告、納付及び還付等）において準用する旧法人税法第七十一条第一項各号（中間申告）」と、同条第二項中「前条第二項各号」とあるのは「旧法人税法第百四十五条第一項において準用する旧法人税法第七十一条第一項各号」とする。
With regard to the application of the provisions of Article 144-5 of the New Corporation Tax Act for the business year of a foreign corporation that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation includes a day on which six months have elapsed, the phrase "the items of Article 144-3, paragraph (1)" in item (i) of that Article is deemed to be replaced with "the items of Article 144-3, paragraph (1) with the terms replaced pursuant to the provisions of Article 31, paragraph (1) (Transitional Measures Concerning Interim Returns, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; referred to as the '2014 Amendment Act' in the following item)", and the phrase "the items of Article 144-3, paragraph (2)" in item (ii) of that Article is deemed to be replaced with "the items of Article 144-3, paragraph (2) with the terms replaced pursuant to the provisions of Article 31, paragraph (1) of the Supplementary Provisions of the 2014 Amendment Act".
外国法人の最初事業年度の期間に六月経過日がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の五の規定の適用については、同条第一号中「第百四十四条の三第一項各号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号。次号において「平成二十六年改正法」という。）附則第三十一条第一項（中間申告等に関する経過措置）の規定により読み替えられた第百四十四条の三第一項各号」と、同条第二号中「第百四十四条の三第二項各号」とあるのは「平成二十六年改正法附則第三十一条第一項の規定により読み替えられた第百四十四条の三第二項各号」とする。