In this Section, "business year" means a business year or other equivalent period provided for by laws and regulations, articles of incorporation, articles of endowment, rules or bylaws, or the period prescribed in the following paragraph or paragraph (3).
For a corporation for which no business year or other equivalent period is provided for by laws and regulations, articles of incorporation, articles of endowment, rules or bylaws, the period that the corporation has notified to the government, or that the government has designated, pursuant to Article 13, paragraph (2) or (3) of the Corporation Tax Act is the business year of that corporation.
法令、定款、寄附行為、規則又は規約で事業年度その他これに準ずる期間を定めていない法人については、法人税法第十三条第二項又は第三項の規定により当該法人が政府に届け出、又は政府が指定した期間をもつて、当該法人の事業年度とする。
Where an association or foundation without juridical personality for which no business year or other equivalent period is provided for by its articles of incorporation, articles of endowment, rules or bylaws has not made the notification to the government under Article 13, paragraph (2) of the Corporation Tax Act, the business year of that association or foundation without juridical personality is the period from January 1 of that year (or, for a year that includes the day on which it commenced the profit-making business specified in item (i), (a) of that paragraph or the day on which it came to have income arising from the profit-making business specified in item (ii) of that paragraph, from that day) to December 31.
人格のない社団等で定款、寄附行為、規則又は規約で事業年度その他これに準ずる期間を定めていないものが法人税法第十三条第二項の規定による届出を政府にしなかつた場合には、当該人格のない社団等の事業年度は、その年の一月一日（同項第一号イに定める収益事業を開始した日又は同項第二号に定める収益事業から生ずる所得を有することとなつた日の属する年については、これらの日）から十二月三十一日までの期間とする。
If the period prescribed in paragraph (1) exceeds one year, the business year of the corporation is, notwithstanding the provisions of that paragraph, each of the periods into which that period is divided at one-year intervals from its commencement date (or, where a period of less than one year arises at the end, that period).
In the case where any of the facts listed in the following items has occurred, the business year of the corporation for which the fact has occurred is to end, notwithstanding the provisions of paragraph (1), on the day specified in the relevant item, and the following business year is to commence on the day following that day, except in the case where the fact listed in item (ii) or (v) has occurred:
The fact that a domestic corporation (meaning a domestic corporation prescribed in Article 72-19; the same applies hereinafter in this Article) has dissolved (excluding dissolution by merger) in the middle of a business year: the date of that dissolution;
The fact that a corporation has dissolved due to a merger in the middle of a business year: the day before the date of the merger;
法人が事業年度の中途において合併により解散したこと その合併の日の前日
The fact that a domestic corporation listed in the items of Article 72-5, paragraph (1), or an association or foundation without juridical personality, has newly commenced a profit-making business in the middle of a business year (excluding, in the case of an association or foundation without juridical personality, a case that falls under the case prescribed in paragraph (3)): the day before the day on which it commenced the business;
内国法人である第七十二条の五第一項各号に掲げる法人又は人格のない社団等が事業年度の中途において新たに収益事業を開始したこと（人格のない社団等にあつては、第三項に規定する場合に該当する場合を除く。） その開始した日の前日
Any of the following facts: the day before the day on which the fact occurred;
次に掲げる事実 その事実が生じた日の前日
the fact that a corporation listed in the items of Article 72-4, paragraph (1) has come to fall under a corporation listed in the items of Article 72-5, paragraph (1) that carries on a profit-making business in the middle of a business year;
第七十二条の四第一項各号に掲げる法人が事業年度の中途において第七十二条の五第一項各号に掲げる法人で収益事業を行うものに該当することとなつたこと。
the fact that a corporation listed in the items of Article 72-4, paragraph (1) or the items of Article 72-5, paragraph (1) has come to fall under a corporation (excluding an association or foundation without juridical personality) other than the corporations listed in the items of Article 72-4, paragraph (1) and the items of Article 72-5, paragraph (1) in the middle of a business year;
第七十二条の四第一項各号又は第七十二条の五第一項各号に掲げる法人が事業年度の中途において第七十二条の四第一項各号及び第七十二条の五第一項各号に掲げる法人以外の法人（人格のない社団等を除く。）に該当することとなつたこと。
the fact that a corporation (excluding an association or foundation without juridical personality) other than the corporations listed in the items of Article 72-4, paragraph (1) and the items of Article 72-5, paragraph (1) has come to fall under a corporation listed in the items of that paragraph in the middle of a business year;
第七十二条の四第一項各号及び第七十二条の五第一項各号に掲げる法人以外の法人（人格のない社団等を除く。）が事業年度の中途において同項各号に掲げる法人に該当することとなつたこと。
The fact that the residual assets of a corporation in liquidation have been determined in the middle of a business year: the date of determination of residual assets;
清算中の法人の残余財産が事業年度の中途において確定したこと その残余財産の確定の日
The fact that a domestic corporation in liquidation has continued in the middle of a business year: the day before the date of continuation;
The fact that a foreign corporation that has no permanent establishment has come to have a permanent establishment in the middle of a business year: the day before the day on which it came to have the permanent establishment;
The fact that a foreign corporation that has a permanent establishment has come to have no permanent establishment in the middle of a business year: the day on which it came to have no permanent establishment.
Where the approval under Article 64-9, paragraph (1) of the Corporation Tax Act has ceased to be effective for a group tax sharing parent corporation (meaning a group tax sharing parent corporation prescribed in Article 2, item (xii)-6-7 of that Act; the same applies hereinafter in this Section) pursuant to Article 64-10, paragraph (5) or (6) of that Act (limited to the portion relating to item (iii), (iv) or (vii)), the business year of the domestic corporation that was that group tax sharing parent corporation is to end, notwithstanding the provisions of paragraph (1), on the day before the day on which the approval ceased to be effective, and the following business year is to commence on the day on which it ceased to be effective.
通算親法人（法人税法第二条第十二号の六の七に規定する通算親法人をいう。以下この節において同じ。）について同法第六十四条の十第五項又は第六項（第三号、第四号又は第七号に係る部分に限る。）の規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合には、当該通算親法人であつた内国法人の事業年度は、第一項の規定にかかわらず、その効力を失つた日の前日に終了し、これに続く事業年度は、当該効力を失つた日から開始するものとする。
The business year of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act; the same applies hereinafter in this Section) that has a group tax sharing full controlling interest (meaning a group tax sharing full controlling interest prescribed in Article 2, item (xii)-7-7 of that Act; the same applies hereinafter in this Section) with the group tax sharing parent corporation relating to it at the time of commencement of the business year of that group tax sharing parent corporation is to commence on the date of that commencement, and the business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with the group tax sharing parent corporation relating to it at the time of the end of the business year of that group tax sharing parent corporation is to end on the date of that end.
通算子法人（法人税法第二条第十二号の七に規定する通算子法人をいう。以下この節において同じ。）で当該通算子法人に係る通算親法人の事業年度開始の時に当該通算親法人との間に通算完全支配関係（同法第二条第十二号の七の七に規定する通算完全支配関係をいう。以下この節において同じ。）があるものの事業年度は、当該開始の日に開始するものとし、通算子法人で当該通算子法人に係る通算親法人の事業年度終了の時に当該通算親法人との間に通算完全支配関係があるものの事業年度は、当該終了の日に終了するものとする。
In the case where any of the facts listed in the following items has occurred, the business year of the domestic corporation for which the fact has occurred is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item, except in the case where the fact listed in item (ii) has occurred due to the dissolution by merger or the determination of residual assets of the domestic corporation referred to in that item:
The fact that a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by the group tax sharing parent corporation (meaning a full controlling interest prescribed in Article 14, paragraph (4), item (i) of the Corporation Tax Act; the same applies hereinafter in this Article): the day on which it came to have that interest;
内国法人が通算親法人との間に当該通算親法人による完全支配関係（法人税法第十四条第四項第一号に規定する完全支配関係をいう。以下この条において同じ。）を有することとなつたこと その有することとなつた日
The fact that a domestic corporation has ceased to have, with a group tax sharing parent corporation, a group tax sharing full controlling interest held by the group tax sharing parent corporation: the day on which it ceased to have that interest.
The business year of a domestic corporation listed in each of the following items is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item:
A domestic corporation that has a full controlling interest with a parent corporation (meaning a parent corporation prescribed in Article 64-9, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) at the time of commencement of the special application year of that parent corporation (meaning a special application year prescribed in paragraph (9) of that Article; the same applies hereinafter in this Article): the commencement date of that special application year;
親法人（法人税法第六十四条の九第一項に規定する親法人をいう。以下この条において同じ。）の申請特例年度（同法第六十四条の九第九項に規定する申請特例年度をいう。以下この条において同じ。）開始の時に当該親法人との間に完全支配関係がある内国法人 その申請特例年度開始の日
A domestic corporation that has come to have, with a parent corporation, a full controlling interest held by the parent corporation within the period of the special application year of the parent corporation: the day on which it came to have that interest.
In the case referred to in the preceding paragraph, where a domestic corporation listed in the items of that paragraph has not received the approval under Article 64-9, paragraph (1) of the Corporation Tax Act, or where a domestic corporation listed in the items of the preceding paragraph falls under a corporation listed in Article 64-9, paragraph (10), item (i) or paragraph (12), item (i) of that Act, the business year of those domestic corporations that commences on the day specified in the items of the preceding paragraph is to end on the last day of the special application year (or, where before that day those domestic corporations have ceased to have a full controlling interest with the parent corporation referred to in the relevant item due to dissolution by merger or determination of residual assets (hereinafter in this paragraph referred to as a "case of dissolution by merger, etc."), the day before the day on which they ceased to have it; referred to as the "end date, etc." in the following paragraph), and the following business year is to commence, except in a case of dissolution by merger, etc., on the day following the last day of that special application year.
前項の場合において、同項各号に掲げる内国法人が法人税法第六十四条の九第一項の規定による承認を受けなかつたとき、又は前項各号に掲げる内国法人が同条第十項第一号若しくは第十二項第一号に掲げる法人に該当するときは、これらの内国法人の前項各号に定める日から開始する事業年度は、申請特例年度終了の日（同日前にこれらの内国法人の合併による解散又は残余財産の確定により当該各号の親法人との間に完全支配関係を有しなくなつた場合（以下この項において「合併による解散等の場合」という。）には、その有しなくなつた日の前日。次項において「終了等の日」という。）に終了し、これに続く事業年度は、合併による解散等の場合を除き、当該申請特例年度終了の日の翌日から開始するものとする。
The provisions of paragraphs (1) and (5) do not apply to the period during which a domestic corporation is a group tax sharing subsidiary corporation (including, for a domestic corporation listed in the items of paragraph (9), the period from the day specified in the relevant item to the end date, etc.).
Where a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by that group tax sharing parent corporation, or has come to have, with a parent corporation within the period of the special application year of that parent corporation, a full controlling interest held by that parent corporation, if, by the date that is the deadline for filing prescribed in Article 14, paragraph (8) of the Corporation Tax Act, that group tax sharing parent corporation or parent corporation (referred to as the "group tax sharing parent corporation, etc." in item (i)) has submitted the documents prescribed in that paragraph to the district director having jurisdiction over the place for tax payment, then for the purpose of applying paragraph (8) (limited to the portion relating to item (i)), paragraph (9) (limited to the portion relating to item (ii)) and the preceding two paragraphs, the matters specified in the relevant item apply in accordance with the category of cases listed in the following items:
In the case where there is continuously a full controlling interest held by the group tax sharing parent corporation, etc. between that domestic corporation and that group tax sharing parent corporation, etc. from the date of joining of that domestic corporation (meaning the date of joining prescribed in Article 14, paragraph (8) of the Corporation Tax Act; the same applies hereinafter in this item) to the last day of the special closing period that includes the day before that date of joining (meaning the special closing period prescribed in item (i) of that paragraph; the same applies hereinafter in this item): for that domestic corporation and any other domestic corporation in which that domestic corporation directly or indirectly holds issued shares or capital contributions (limited to one that has come to have a full controlling interest with that group tax sharing parent corporation, etc. during the period from that date of joining to that last day; referred to as the "other domestic corporation" in the following item), the day following the last day of the special closing period that includes the day before that date of joining is the day specified in paragraph (8), item (i) or paragraph (9), item (ii). In this case, if that following day is after the last day of the special application year, paragraph (10) applies deeming that last day to be the last day of the special application year;
当該内国法人の加入日（法人税法第十四条第八項に規定する加入日をいう。以下この号において同じ。）から当該加入日の前日の属する特例決算期間（同項第一号に規定する特例決算期間をいう。以下この号において同じ。）の末日まで継続して当該内国法人と当該通算親法人等との間に当該通算親法人等による完全支配関係がある場合 当該内国法人及び当該内国法人が発行済株式又は出資を直接又は間接に保有する他の内国法人（当該加入日から当該末日までの間に当該通算親法人等との間に完全支配関係を有することとなつたものに限る。次号において「他の内国法人」という。）については、当該加入日の前日の属する特例決算期間の末日の翌日をもつて第八項第一号又は第九項第二号に定める日とする。この場合において、当該翌日が申請特例年度終了の日後であるときは、当該末日を申請特例年度終了の日とみなして、第十項の規定を適用する。
In a case other than the case listed in the preceding item: the provisions of paragraph (8) (limited to the portion relating to item (i)) and paragraph (9) (limited to the portion relating to item (ii)) do not apply to that domestic corporation and the other domestic corporation.
The scope of the profit-making businesses in paragraph (5), item (iii) and item (iv), (a) is specified by Cabinet Order.
Read this with the articles around it
foreign corporationmachine translation
「外国法人」
A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.
Short name set inArticle 72, paragraph (1), item (v)· applies only in this section
business yearmachine translation
「事業年度」
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
Defined inArticle 72-13, paragraph (1)· applies only in this section
domestic corporationmachine translation
「内国法人」
A corporation with its principal office or place of business in the area where this Act applies (この法律の施行地), as Article 72-19 defines the term for enterprise tax (事業税).
Defined inArticle 72-13, paragraph (5), item (i)· applies only in this article
group tax sharing parent corporationmachine translation
「通算親法人」
A group tax sharing parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act: the parent corporation (親法人) described in Article 64-9, paragraph 1 of that Act that has received the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph.
Defined inArticle 72-13, paragraph (6)· applies only in this section
group tax sharing subsidiary corporationmachine translation
「通算子法人」
A group tax sharing subsidiary corporation as defined in Article 2, item 12-7 of the Corporation Tax Act: another domestic corporation described in Article 64-9, paragraph 2 of that Act that has received the approval under paragraph 1 of that Article.
Defined inArticle 72-13, paragraph (7)· applies only in this section
group tax sharing full controlling interestmachine translation
「通算完全支配関係」
A group tax sharing full controlling interest as defined in Article 2, item 12-7-7 of the Corporation Tax Act: the full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9, paragraph 1 of that Act, or the relationship between subsidiaries that each have such an interest with the parent.
Defined inArticle 72-13, paragraph (7)· applies only in this section
full controlling interestmachine translation
「完全支配関係」
A full controlling interest as Article 14, paragraph 4, item 1 of the Corporation Tax Act uses the term: one of the kind Article 2, item 12-7-6 of that Act defines, limited to the relationship that the Cabinet Order (政令) provided for in Article 64-9, paragraph 1 of that Act specifies.
Defined inArticle 72-13, paragraph (8), item (i)· applies only in this article
special application yearmachine translation
「申請特例年度」
The special application year as defined in Article 64-9, paragraph 9 of the Corporation Tax Act, for which a parent corporation (親法人) applies for approval for group tax sharing (通算承認); for the enterprise tax (事業税), a domestic corporation wholly controlled (完全支配関係) by the parent when that year begins has a business year beginning on that day.
Defined inArticle 72-13, paragraph (9), item (i)· applies only in this article
parent corporationmachine translation
「親法人」
A parent corporation as defined in Article 64-9, paragraph 1 of the Corporation Tax Act: a domestic ordinary corporation or cooperative, etc. (協同組合等) that is none of the corporations listed in items 1 to 7 of that paragraph — among them a corporation in liquidation and one wholly controlled by another ordinary corporation or cooperative — nor a corporation like those a Cabinet Order (政令) specifies.
Defined inArticle 72-13, paragraph (9), item (i)· applies only in this article
case of dissolution by merger, etc.machine translation
「合併による解散等の場合」
For enterprise tax (事業税), the case where a domestic corporation ceases, before the end of the special application year (申請特例年度), to have a full controlling interest (完全支配関係) with the parent corporation (親法人) because it is dissolved by a merger or its residual assets are determined; its business year then ends on the day before it ceased to have that interest.
Short name set inArticle 72-13, paragraph (10)· applies only in this paragraph
end date, etc.machine translation
「終了等の日」
The last day of the special application year (申請特例年度), or, where before then the corporation stops having a full control relationship (完全支配関係) with the parent corporation (親法人) because it is dissolved in a merger or its residual assets are finalized, the day before it stopped.
Short name set inArticle 72-13, paragraph (10)· applies only in this provision and in Article 72-13, paragraph (11)
group tax sharing parent corporation, etc.machine translation
「通算親法人等」
The group tax sharing parent corporation (通算親法人), or the parent corporation (親法人) during its special application year (申請特例年度), under whose full control (完全支配関係) a domestic corporation has come, where it has filed the document named in Article 14, paragraph 8 of the Corporation Tax Act with the tax office by the deadline in that paragraph.
Short name set inArticle 72-13, paragraph (12)· applies only in this provision
other domestic corporationmachine translation
「他の内国法人」
For a domestic corporation that comes under the full control (完全支配関係) of a group tax sharing parent corporation or parent corporation (通算親法人等), another domestic corporation whose issued shares or capital contributions it holds directly or indirectly and that itself came under that full control between the joining day (加入日) and the last day of the special accounting period (特例決算期間) containing the day before it.
Short name set inArticle 72-13, paragraph (12), item (i)· applies only in this provision and in Article 72-13, paragraph (12), item (ii)
date of joiningmachine translation
「加入日」
The date of joining as defined in Article 14, paragraph 8 of the Corporation Tax Act: the day on which a domestic corporation came under the full controlling interest (完全支配関係) of a group tax sharing parent corporation (通算親法人), or of a parent corporation (親法人) during the parent's special application year (申請特例年度).
Defined inArticle 72-13, paragraph (12), item (i)· applies only in this item
special closing periodmachine translation
「特例決算期間」
A special closing period as defined in Article 14, paragraph 8, item 1 of the Corporation Tax Act: whichever of these periods the group parent corporation or parent corporation (通算親法人等) states in the document it files under that paragraph — the joining corporation's monthly closing period (its accounting period divided into one-month periods from its start, with any final period of less than a month) or its accounting period (会計期間).
Defined inArticle 72-13, paragraph (12), item (i)· applies only in this item
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.