Local Tax Act

Aa person liable for the income levy who is a single parent: 300,000330,000 yen;

With respect to a corporation under thean obligation to submitfile a return forconcerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is appliedapplies) or Article 74, paragraph (1) of that Act, ifwhere there is a deficit before application of group tax sharing (meaning a deficit under prescribed in Article 57, paragraph (1) of that Act (excluding one deemed not to existtreated as non-existent pursuant to Article 58, paragraph (1) of that Act) that has been deemed not to existis treated as non-existent pursuant to Article 57, paragraph (6) or (8) of that Act; the same applies in the following paragraph through paragraph (6)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating start date of the business year in question, then, for the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporationthat the corporation is to pay, notwithstanding paragraph (1), (34) or (35), the deductible pre-group-taxation loss adjustment amount adjustment amount for deficit before application of group tax sharing is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating tofor the computation period of the tax base of the corporation tax amount to be filed and paidpaid through filing and payment under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respectwhere an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deductingsubtracting the amount specified by Cabinet Order). In this case, the deductible pre-group-taxation loss adjustment amount adjustment amount for deficit before application of group tax sharing is limited to the amount that hascould not beenbe deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

With regardrespect to the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for thatthe business year to be paid by thein question that a corporation referred to in the preceding paragraph is to pay, notwithstanding paragraph (1), (34) or (35), the deductible pre-merger, etc. loss adjustment amount pertaining to the pre-merger loss amount deemed under , pursuant to the preceding paragraph, to have arisen in a business year that began within 10 years before the first day of thatstart date of the business year in question is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating tofor the computation period of the tax base of the corporation tax amount to be filed and paidpaid through filing and payment under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respectwhere an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deductingsubtracting the amount specified by Cabinet Order). In this case, the deductible pre-merger, etc. loss adjustment amount is limited to the amount that hascould not beenbe deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

With respect to a corporation under thean obligation to submitfile a return forconcerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is appliedapplies) or Article 74, paragraph (1) of that Act, ifwhere there is an amount of income subject to group tax sharing (meaning the amount of income subject to group tax sharing prescribed in Article 64-5, paragraph (3) of that Act that has been included in the amount of gross profits pursuant to that paragraph; the same applies in the following paragraph through paragraph (16)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating start date of the business year in question, then, for the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporationthat the corporation is to pay, notwithstanding paragraph (1), (34) or (35), the deductible group-adjusted income adjustment amount adjustment amount for income subject to group tax sharing is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating tofor the computation period of the tax base of the corporation tax amount to be filed and paidpaid through filing and payment under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respectwhere an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deductingsubtracting the amount specified by Cabinet Order). In this case, the deductible group-adjusted income adjustment amount adjustment amount for income subject to group tax sharing is limited to the amount that hascould not beenbe deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

With respect to a corporation under thean obligation to submitfile a return forconcerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is appliedapplies) or Article 74, paragraph (1) of that Act, ifwhere there is an allocated deficit deduction amount (meaning the amount calculated by multiplying the amount listed set forth in Article 64-7, paragraph (1), item (ii), (d) of that Act by the non-specified deductible ratio (ifwhere paragraph (5) of that Article applies, that amount in the case prescribed in item (ii), (a) of that paragraph), which that has been included in the amount of deductible expenses pursuant to Article 57, paragraph (1) of that Act; the same applies in the following paragraph through paragraph (22)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating start date of the business year in question, then, for the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporationthat the corporation is to pay, notwithstanding paragraph (1), (34) or (35), the deductible allocated loss adjustment amount for allocated deficit is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating tofor the computation period of the tax base of the corporation tax amount to be filed and paidpaid through filing and payment under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respectwhere an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deductingsubtracting the amount specified by Cabinet Order). In this case, the deductible allocated loss adjustment amount for allocated deficit is limited to the amount that hascould not beenbe deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

a domestic corporation that has received a refund of a corporation tax amount pursuant to Article 80 of the Corporation Tax Act: the refundedfrom the corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy to be filed and paid under paragraph (1), (34) or (35)that is the tax base of the corporation tax levy to be paid through filing and payment under paragraph (1), (34) or (35), the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted, up to the limit of that corporation tax amount (or, if there is an amount added with respectwhere an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deductingsubtracting the amount specified by Cabinet Order). In this case, the domestic corporation's refunded corporation tax eligible for deduction is limited to the amount that hascould not beenbe deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier;

a foreign corporation that has received a refund, pursuant to Article 144-13 of the Corporation Tax Act, of of the corporation tax amount on the domestic source income listed set forth in Article 141, item (i), (a) of that Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment") is to be deductedthe Corporation Tax Act pursuant to Article 144-13 of that Act: from the corporation tax amount on the domestic source income listed set forth in (a) of that item that is to be the tax base of the corporation tax levy to be filed and paidpaid through filing and payment under paragraph (1), (34) or (35), the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as "deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment") is to be deducted, up to the limit of that corporation tax amount (or, if there is an amount added with respectwhere an amount has been added to that corporation tax amount pursuant to Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deductingsubtracting the amount specified by Cabinet Order). In this case, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment is limited to the amount that hascould not beenbe deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier;

a foreign corporation that has received a refund, pursuant to Article 144-13 of the Corporation Tax Act, of of the corporation tax amount on the domestic source income listed set forth in Article 141, item (i), (b) of that Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment") is to be deductedthe Corporation Tax Act pursuant to Article 144-13 of that Act: from the corporation tax amount on the domestic source income listed set forth in (b) of that item that is to be the tax base of the corporation tax levy to be filed and paidpaid through filing and payment under paragraph (1), (34) or (35), the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as "deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment") is to be deducted, up to the limit of that corporation tax amount (or, if there is an amount added with respectwhere an amount has been added to that corporation tax amount pursuant to Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deductingsubtracting the amount specified by Cabinet Order). In this case, the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment is limited to the amount that hascould not beenbe deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

With respect to a corporation under thean obligation to submitfile a return forconcerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is appliedapplies) or Article 74, paragraph (1) of that Act, ifwhere there is a deficit eligible for a refund (meaning the total of the amount forming the basis of that formed the basis for calculating the amount to be refunded as calculated pursuant to Article 80, paragraph (12) of that Act and the amount forming the basis of that formed the basis for calculating the amount to be refunded as calculated pursuant to paragraph (13) of that Article; the same applies in the following paragraph through paragraph (29)) arising in the interim period of thatthe business year in question (meaning the interim period prescribed in Article 80, paragraph (5) of that Act; hereinafter the same applies hereinafter in this paragraph through paragraph (29)) or in a business year or interim period that began within 10 years before the first day of that business year, then, in calculating start date of the business year in question, then, for the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporationthat the corporation is to pay, notwithstanding paragraph (1), (34) or (35), the deductible refund-eligible loss adjustment amount adjustment amount for deficit eligible for a refund is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating tofor the computation period of the tax base of the corporation tax amount to be filed and paidpaid through filing and payment under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respectwhere an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deductingsubtracting the amount specified by Cabinet Order). In this case, the deductible refund-eligible loss adjustment amount adjustment amount for deficit eligible for a refund is limited to the amount that hascould not beenbe deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

a person liable for the income levy who is a single parent: 300,000330,000 yen;

With regardrespect to a corporation that is obliged to file a under an obligation to file a return concerning corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is a deficit before application of group tax sharing arising in a business year that began within 10 years before the start of the business year concerned (meaning an amount of loss under(meaning a deficit prescribed in Article 57, paragraph (1) of that Act (excluding one deemed not to existtreated as non-existent pursuant to Article 58, paragraph (1) of that Act) that is deemed not to existtreated as non-existent pursuant to Article 57, paragraph (6) or (8) of that Act; the same applies in paragraphs (4) through (6)), the following paragraph through paragraph (6)) arising in a business year that began within 10 years before the start date of the business year in question, then, for the calculation of the corporation tax amount that serves asis the tax base of the corporation tax levy for thethat business year concerned to be paid by that the corporation is to be madepay, notwithstanding paragraph (1), (34) or (35), by deducting the deductible pre-group-taxation loss adjustment amount adjustment amount for deficit before application of group tax sharing is to be deducted from the corporation tax amount serving asthat is the tax base of the corporation tax levy for the computation period of the tax base of thatthe corporation tax amount to be filed and paid pursuant to paid through filing and payment under those provisions, up to the amountlimit of that corporation tax amount (where there is an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deductingafter subtracting the amount specified by Cabinet Order). In this case, the deductible pre-group-taxation loss adjustment amount adjustment amount for deficit before application of group tax sharing is limited to the amount that wascould not be deducted from the corporation tax amount to serve as that is to be the tax base of the corporation tax levy for the previous business year andor earlier business years.

With regardrespect to the calculation of the corporation tax amount that serves asis the tax base of the corporation tax levy for the business year concerned to be paid by thein question that a corporation referred to in the preceding paragraph is to pay, notwithstanding paragraph (1), (34) or (35), the deductible pre-merger, etc. loss adjustment amount pertaining to the pre-merger loss amount deemed, pursuant to the preceding paragraph, to have arisen in a business year that began within 10 years before the start date of the business year concerned in question is to be deducted from the corporation tax amount serving asthat is the tax base of the corporation tax levy for the computation period of the tax base of thatthe corporation tax amount to be filed and paid pursuant to paid through filing and payment under those provisions, up to the amountlimit of that corporation tax amount (where there is an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deductingafter subtracting the amount specified by Cabinet Order). In this case, the deductible pre-merger, etc. loss adjustment amount is limited to the amount that wascould not be deducted from the corporation tax amount to serve as that is to be the tax base of the corporation tax levy for the previous business year andor earlier business years.

With regardrespect to a corporation that is obliged to file a under an obligation to file a return concerning corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is an amount of income subject to group tax sharing arising in a business year that began within 10 years before the start of the business year concerned (meaning anthe amount of income subject to group tax sharing prescribed in Article 64-5, paragraph (3) of that Act that has been included in the amount of gross profits pursuant to that paragraph; the same applies in paragraphs (14) through (16)), the following paragraph through paragraph (16)) arising in a business year that began within 10 years before the start date of the business year in question, then, for the calculation of the corporation tax amount that serves asis the tax base of the corporation tax levy for thethat business year concerned to be paid by that the corporation is to be madepay, notwithstanding paragraph (1), (34) or (35), by deducting the deductible group-adjusted income adjustment amount adjustment amount for income subject to group tax sharing is to be deducted from the corporation tax amount serving asthat is the tax base of the corporation tax levy for the computation period of the tax base of thatthe corporation tax amount to be filed and paid pursuant to paid through filing and payment under those provisions, up to the amountlimit of that corporation tax amount (where there is an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deductingafter subtracting the amount specified by Cabinet Order). In this case, the deductible group-adjusted income adjustment amount adjustment amount for income subject to group tax sharing is limited to the amount that wascould not be deducted from the corporation tax amount to serve as that is to be the tax base of the corporation tax levy for the previous business year andor earlier business years.

With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is an allocated deficit deduction amount arising in a business year that began within 10 years before the start of the business year concerned (meaning the amount calculated by multiplying the amount set out in Article 64-7, paragraph (1), item (ii), (d) of that Act by the non-specified deductible ratio (where Article 64-7, paragraph (5) of that Act applies, that amount in the case prescribed in item (ii), (a) of that paragraph) that has been included in the amount of deductible expenses pursuant to Article 57, paragraph (1) of that Act; the same applies in paragraphs (20) through (22)), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by deducting the deductible allocated loss adjustment amount from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible allocated loss adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.

domestic corporation that has received a refund of corporation tax amount pursuant to Article 80 of the Corporation Tax Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted from the corporation tax amount serving as the tax base of the corporation tax levy to be filed and paid pursuant to paragraph (1), (34) or (35), up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the domestic corporation's refunded corporation tax eligible for deduction is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years;

foreign corporation that has received a refund, pursuant to Article 144-13 of the Corporation Tax Act, of the corporation tax amount on domestic source income set out in Article 141, item (i), (a) of that Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment") is to be deducted from the corporation tax amount on the domestic source income set out in (a) of that item, which serves as the tax base of the corporation tax levy to be filed and paid pursuant to paragraph (1), (34) or (35), up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years;

foreign corporation that has received a refund, pursuant to Article 144-13 of the Corporation Tax Act, of the corporation tax amount on domestic source income set out in Article 141, item (i), (b) of that Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment") is to be deducted from the corporation tax amount on the domestic source income set out in (b) of that item, which serves as the tax base of the corporation tax levy to be filed and paid pursuant to paragraph (1), (34) or (35), up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.

With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is a deficit eligible for a refund arising in the interim period of the business year concerned (meaning the interim period prescribed in Article 80, paragraph (5) of that Act; the same applies hereinafter in this paragraph through paragraph (29)) or in a business year or interim period that began within 10 years before the start of the business year concerned (meaning the total of the amount that formed the basis for calculating the amount to be refunded as calculated pursuant to Article 80, paragraph (12) of that Act and the amount that formed the basis for calculating the amount to be refunded as calculated pursuant to paragraph (13) of that Article; the same applies in paragraphs (27) through (29)), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by deducting the deductible refund-eligible loss adjustment amount from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9)(10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible refund-eligible loss adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.