Supplementary Provisions, Article 13Transitional Measures for Final Returns for Corporation Tax
第十三条（法人税の確定申告に関する経過措置）
The provisions of Article 74, paragraph (2) and Article 75-2, paragraph (11), item (i) of the New Corporation Tax Act apply to corporation tax on income for the business year that includes the date of determination of residual assets of a domestic corporation whose residual assets are determined on or after the Effective Date (including a business year that includes the date of determination of residual assets of a domestic corporation whose residual assets were determined before the Effective Date, for which the due date for filing prescribed in Article 74, paragraph (1) of the Former Corporation Tax Act, as applied with the replacement of terms pursuant to paragraph (2) of that Article, for the return under paragraph (1) of that Article for that business year arrives on or after the Effective Date (hereinafter referred to as a "transitional business year" in this Article)), and with regard to corporation tax on income for the business year that includes the date of determination of residual assets of a domestic corporation whose residual assets were determined before the Effective Date (excluding a transitional business year), the provisions then in force continue to govern.
新法人税法第七十四条第二項及び第七十五条の二第十一項第一号の規定は、施行日以後に残余財産が確定する内国法人の当該残余財産の確定の日の属する事業年度（施行日前に残余財産が確定した内国法人の当該残余財産の確定の日の属する事業年度で当該事業年度の旧法人税法第七十四条第一項の規定による申告書の同条第二項の規定により読み替えて適用する同条第一項に規定する提出期限が施行日以後に到来するもの（以下この条において「経過事業年度」という。）を含む。）の所得に対する法人税について適用し、施行日前に残余財産が確定した内国法人の当該残余財産の確定の日の属する事業年度（経過事業年度を除く。）の所得に対する法人税については、なお従前の例による。