Supplementary Provisions, Article 29Transitional Measures Concerning Refunds Based on Carryback of Losses of Foreign Corporations
第二十九条（外国法人の欠損金の繰戻しによる還付に関する経過措置）
With regard to the business year of a foreign corporation that, before the Effective Date, filed a Final Return concerning corporation tax on income for a business year that ended within one year before the Effective Date, the provisions of Article 144-13 of the New Corporation Tax Act (limited to the part concerning paragraph (11) of that Article) apply by deeming, in paragraph (11) of that Article, the phrase "the phrase 'the Final Return' is deemed to be replaced with 'the Final Return for each business year or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (11); hereinafter the same applies through paragraph (8)) for the interim period concerned (meaning the interim period prescribed in paragraph (11); hereinafter the same applies through paragraph (8))'" to be replaced with "the phrase 'simultaneously with the filing of the Final Return' is deemed to be replaced with 'by April 30, 2017'", the phrase "in item (i) of that paragraph, the phrase 'the business year pertaining to the net operating loss' is deemed to be replaced with 'the business year or interim period pertaining to the disaster net operating loss (meaning the disaster net operating loss prescribed in paragraph (11)" to be replaced with "in item (i) of that paragraph, the phrase 'the net operating loss' is deemed to be replaced with 'the disaster net operating loss (meaning the disaster net operating loss prescribed in paragraph (11)", the phrase "through paragraph (8))', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "through paragraph (8))', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in item (ii) of that paragraph, the phrase 'the business year pertaining to the net operating loss' is deemed to be replaced with 'the business year or interim period pertaining to the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "in item (ii) of that paragraph, the phrase 'the net operating loss' is deemed to be replaced with 'the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in paragraph (2), the phrase 'the Final Return' is deemed to be replaced with 'the Final Return for each business year or the interim return based on provisional accounts for the interim period concerned', the phrase 'the business year pertaining to the net operating loss' with 'the business year or interim period pertaining to the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "in paragraph (2), the phrase 'simultaneously with the filing of the Final Return' is deemed to be replaced with 'by April 30, 2017', the phrase 'the net operating loss' with 'the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in paragraphs (6) and (7)" to be replaced with "in the provisions of paragraphs (6) through (8)", the phrase "where it has filed a Final Return (or, where the provisions of paragraph (1) (limited to the part concerning that item) are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'", and the phrase "where it has filed a Final Return', and in paragraph (8), the phrase 'consecutively in a Blue Return' is deemed to be replaced with 'consecutively', and the phrase 'where it has filed a Final Return in a Blue Return (excluding a return filed after the due date) by the due date for filing it (including, where the district director finds that there are unavoidable circumstances, the case where it has filed a Final Return in a Blue Return for that business year showing a loss after the due date for filing it)' with 'where it has filed a Final Return (or, where the provisions of paragraph (2) are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'".
施行日前一年以内に終了した事業年度の所得に対する法人税につき確定申告書を施行日前に提出した外国法人の当該事業年度については、新法人税法第百四十四条の十三第十一項中「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間（第十一項に規定する中間期間をいう。以下第八項までにおいて同じ。）に係る仮決算の中間申告書（第十一項に規定する仮決算の中間申告書をいう。以下第八項までにおいて同じ。）」とあるのは「当該確定申告書の提出と同時」とあるのは「平成二十九年四月三十日まで」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額（第十一項」とあるのは「当該欠損金額に」とあるのは「当該災害損失欠損金額（第十一項」と、「同じ。）に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書」とあるのは「同じ。）に」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書」とあるのは「当該欠損金額に」とあるのは「当該災害損失欠損金額に」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書」と、「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間に係る仮決算の中間申告書」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書」とあるのは「当該確定申告書の提出と同時」とあるのは「平成二十九年四月三十日まで」と、「当該欠損金額に」とあるのは「当該災害損失欠損金額に」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書」と、「及び第七項」とあるのは「から第八項までの規定」と、「場合（中間期間において生じた災害損失欠損金額について第一項（同号に係る部分に限る。）の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」とあるのは「場合」と、「、第八項中「連続して青色申告書である」とあるのは「連続して」と、「青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）」とあるのは「確定申告書を提出した場合（中間期間において生じた災害損失欠損金額について第二項の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」と読み替える」とあるのは「読み替える」として、同条（同項に係る部分に限る。）の規定を適用する。