Supplementary Provisions, Article 16Transitional Measures Concerning Rescission, etc. of Approval of Consolidated Tax Payment
第十六条（連結納税の承認の取消し等に関する経過措置）
With regard to the rescission of the approval referred to in Article 4-2 of the Former Corporation Tax Act for a consolidated corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended, in the case where any of the facts set forth in the items of Article 4-5, paragraph (1) of the Former Corporation Tax Act exists with regard to that consolidated corporation, the provisions then in force continue to govern.
With regard to the rescission of the approval referred to in Article 4-2 of the Former Corporation Tax Act in the case where any of the following facts has occurred, the provisions then in force continue to govern:
次に掲げる事実が生じた場合における旧法人税法第四条の二の承認の取消しについては、なお従前の例による。
the arising, between a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) whose consolidated parent corporation business year that began before April 1, 2022 has not ended and a domestic corporation (limited to an ordinary corporation or a cooperative, etc.), of a full controlling interest held by that domestic corporation (limited to the relationship specified by Cabinet Order prescribed in Article 4-2 of the Former Corporation Tax Act; the same applies in item (vii));
a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having come to have no consolidated subsidiary corporations, as a result of which the consolidated corporations have come to consist of that consolidated parent corporation alone;
the dissolution of a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended;
the dissolution (limited to dissolution due to a merger or an order commencing bankruptcy proceedings) or the determination of residual assets of a consolidated subsidiary corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended;
a consolidated subsidiary corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having ceased to have a consolidated full controlling interest held by the consolidated parent corporation (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) with that consolidated parent corporation (excluding a case attributable to the facts set forth in item (i), the preceding two items, the following item or item (vii));
a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having come to fall under a public interest corporation, etc.;
in the case where there is, between a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended and a domestic corporation (limited to a public interest corporation, etc.), a full controlling interest held by that domestic corporation, that domestic corporation having come to fall under an ordinary corporation or a cooperative, etc.
With regard to the approval referred to in Article 4-5, paragraph (3) of the Former Corporation Tax Act for a consolidated corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended, the provisions then in force continue to govern.