Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake

This Act is to take measures such as the transfer of funds from the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account and the reassignment, etc. of the shares of Japan Tobacco Inc., Tokyo Metro Co., Ltd., and Japan Post Holdings Co., Ltd., to create the special income tax for reconstruction and the special corporation tax for reconstruction (hereinafter referred to as the "special taxes for reconstruction"), and to prescribe measures concerning the issuance of public bonds for those financial resources and other matters, as special measures for securing the financial resources necessary for the measures to be implemented during the period from fiscal 2011 to fiscal 2030 based on the basic principles prescribed in Article 2 of the Basic Act on Reconstruction in Response to the Great East Japan Earthquake (Act No. 76 of 2011) for the purpose of achieving reconstruction from the Great East Japan Earthquake (meaning the disaster caused by the 2011 off the Pacific coast of Tohoku Earthquake that occurred on March 11, 2011 and the accident at a nuclear power station that accompanied it; the same applies hereinafter) (hereinafter referred to as "reconstruction measures").

The government is to secure the financial resources for the costs required for reconstruction measures (excluding the costs appropriated in the General Account Supplementary Budget (No. 1) and the General Account Supplementary Budget (No. 2) for fiscal 2011, and including the costs to be covered by the proceeds of the reconstruction bonds prescribed in Article 70) by making use of the reduction of expenditure based on Article 7, item (i) of the Basic Act on Reconstruction in Response to the Great East Japan Earthquake, and the revenue from the special taxes for reconstruction prescribed in Article 72, paragraph (1), the transfers from the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account prescribed in paragraph (2) of that Article, the revenue from the disposal of shares prescribed in paragraph (3) of that Article, and the revenue from the disposal of national property prescribed in paragraph (4) of that Article and other revenue other than tax revenue.

During the period from fiscal 2012 to fiscal 2015, notwithstanding the provisions of Article 58, paragraph (3) of the Act on Special Accounts (Act No. 23 of 2007; hereinafter referred to as the "Special Accounts Act"), the government may transfer funds from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account, as provided for in the budget.

The transfers under the preceding paragraph are to be expenditure of the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account, and an amount equivalent to those transfers is to be transferred from the reserve fund referred to in Article 58, paragraph (1) of the Special Accounts Act to the revenue of that Account.

The amount equivalent to the transfers prescribed in the preceding paragraph is to be accounted for by deducting it from the amount of the profit carried forward referred to in Article 56, paragraph (1) of the Special Accounts Act.

During the period from fiscal 2016 to fiscal 2022, the government may transfer funds from the Investment Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account, as provided for in the budget.

The transfers under the preceding paragraph are to be expenditure of the Investment Account of the Fiscal Investment and Loan Program Special Account.

The amount equivalent to the transfers prescribed in the preceding paragraph is to be accounted for by deducting it from the amount of the retained earnings reserve referred to in Article 57, paragraph (4) of the Special Accounts Act.

Of the shares of Japan Tobacco Inc. (hereinafter referred to as the "Company" in this paragraph) that have vested in the Investment Account of the Fiscal Investment and Loan Program Special Account pursuant to the provisions of Article 225, paragraph (4) of the Supplementary Provisions of the Special Accounts Act, shares in a number equivalent to the number exceeding the number necessary for holding more than one third of the total number of shares issued by the Company (excluding any class of shares for which it is provided that voting rights may not be exercised on any of the matters that may be resolved at a shareholders meeting; the same applies hereinafter in this paragraph) are to be reassigned from that Account to the Government Debt Consolidation Fund Special Account without compensation.

The government is to dispose of the shares reassigned to the Government Debt Consolidation Fund Special Account pursuant to the preceding paragraph as early as possible.

The shares of Tokyo Metro Co., Ltd. transferred to the government without compensation pursuant to the provisions of Article 11 of the Supplementary Provisions of the Act on Tokyo Metro Co., Ltd. (Act No. 188 of 2002) (limited to those equivalent to the equity interest in the Teito Rapid Transit Authority acquired by the government pursuant to the provisions of Article 24, paragraph (2) of the Supplementary Provisions of the Act for Enforcement of the Japanese National Railways Reform Act (Act No. 93 of 1986)) are to be reassigned from the general account to the Government Debt Consolidation Fund Special Account without compensation.

Shares in a number equivalent to the number exceeding the number necessary for holding more than one third of the total number of the shares of Japan Post Holdings Co., Ltd. transferred to the government without compensation pursuant to the provisions of Article 36, paragraph (11) of the Postal Service Privatization Act (Act No. 97 of 2005) are to be reassigned from the general account to the Government Debt Consolidation Fund Special Account without compensation.

In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:

resident: a resident as prescribed in Article 2, paragraph (1), item (iii) of the Income Tax Act (Act No. 33 of 1965);

non-permanent resident: a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) of the Income Tax Act;

nonresident: a nonresident as prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act;

domestic corporation: a domestic corporation as prescribed in Article 2, paragraph (1), item (vi) of the Income Tax Act;

foreign corporation: a foreign corporation as prescribed in Article 2, paragraph (1), item (vii) of the Income Tax Act;

association or foundation without juridical personality: an association or foundation without juridical personality as prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act;

final return: a final return as prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act, and a return under Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10) of that Act) or Article 41-15, paragraph (5) of that Act;

return of special income tax for reconstruction: a return under Article 17, paragraph (1) (including a return filed after the deadline pertaining to that return) or a return under paragraph (2) of that Article;

return filed after the deadline: a return filed after the deadline as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962);

amended return: an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;

request for reassessment: a request for reassessment as prescribed in Article 23, paragraph (2) of the Act on General Rules for National Taxes;

written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes;

reassessment: a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes;

determination: except in the case of Article 23, a determination under Article 25 of the Act on General Rules for National Taxes;

withholding: collecting and paying special income tax for reconstruction pursuant to the provisions of Section 4;

accessory tax: an accessory tax as prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes;

appropriation: except in the case of Article 30, an appropriation under Article 57, paragraph (1) of the Act on General Rules for National Taxes;

interest on refund: interest on refund as prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes.

An association or foundation without juridical personality is deemed to be a corporation, and the provisions of this Chapter apply.

The trustee of a trust subject to corporate taxation as prescribed in Article 2, paragraph (1), item (viii)-3 of the Income Tax Act (hereinafter referred to as a "trust subject to corporate taxation" in this paragraph) is deemed to be a different person for the trust assets and other holdings of each trust subject to corporate taxation and for its personal assets and other holdings, as prescribed in Article 6-2, paragraph (1) of that Act, respectively, and the provisions of this Chapter (excluding the following Article, Article 11, and Section 6) apply.

The provisions of Article 6-2, paragraph (2) and Article 6-3 of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.

A resident, nonresident, domestic corporation, or foreign corporation that is obligated to pay income tax pursuant to the provisions of Article 5 of the Income Tax Act or other provisions of laws and regulations concerning income tax is obligated to pay special income tax for reconstruction on its base income tax amount pursuant to this Act.

A person obligated to collect and pay income tax pursuant to the provisions of Article 6 of the Income Tax Act or other provisions of laws and regulations concerning income tax is obligated to perform withholding pursuant to this Act with regard to the amount of income tax that the person collects and pays.

The term "base income tax amount" as used in this Chapter means the amount of income tax (excluding the amount of accessory tax) specified in each of the following items for the category of person set forth in that item:

resident other than a non-permanent resident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (i) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 93 and 95 of that Act; the same applies in the following item);

non-permanent resident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (ii) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax;

nonresident: the amount of income tax calculated on the income specified in Article 7, paragraph (1), item (iii) of the Income Tax Act pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act and the provisions of Article 170 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation);

domestic corporation: the amount of income tax calculated on the following income pursuant to the Income Tax Act, the Act on Special Measures Concerning Taxation, and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 175 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation):

income specified in Article 7, paragraph (1), item (iv) of the Income Tax Act;

interest and similar income on foreign public and corporate bonds, etc. as prescribed in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation, interest on foreign private bonds as prescribed in Article 6, paragraph (1) of that Act, interest on foreign currency bonds as prescribed in paragraph (13) of that Article, dividends and similar income on foreign investment trusts, etc. as prescribed in Article 8-3, paragraph (2) of that Act, dividends and similar income on foreign shares as prescribed in Article 9-2, paragraph (1) of that Act, prize money and similar income on deposits and savings with prizes, etc. as prescribed in Article 41-9, paragraph (2) of that Act, profit from redemption as prescribed in Article 41-12, paragraph (2) of that Act, and the amount of discount gain as prescribed in Article 41-12-2, paragraph (1) of that Act;

foreign corporation: the amount of income tax calculated on the following income pursuant to the Income Tax Act, the Act on Special Measures Concerning Taxation, and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 179 of the Income Tax Act as applied with the replacement of terms pursuant to Article 9-3-2, paragraph (5) of the Act on Special Measures Concerning Taxation):

income specified in Article 7, paragraph (1), item (v) of the Income Tax Act;

prize money and similar income on deposits and savings with prizes, etc. as prescribed in Article 41-9, paragraph (2) of the Act on Special Measures Concerning Taxation, profit from redemption as prescribed in Article 41-12, paragraph (2) of that Act, and the amount of discount gain as prescribed in Article 41-12-2, paragraph (1) of that Act.

The place for tax payment for special income tax for reconstruction (excluding that pertaining to withholding) is the place for tax payment for income tax under Article 15 or Article 16 of the Income Tax Act of the person obligated to pay special income tax for reconstruction (or, if a designation has been made under Article 18, paragraph (1) of that Act, the place for tax payment so designated).

The place for tax payment for special income tax for reconstruction pertaining to withholding is the place for tax payment for income tax under Article 17 of the Income Tax Act of the person obligated to perform withholding (or, if a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated).

The provisions of Article 19 of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction in the case where a disposition designating the place for tax payment for income tax has been revoked.

The tax base of special income tax for reconstruction imposed on an individual is the individual's base income tax amount for the relevant year.

the maximum credit as prescribed in Article 165-5-3, paragraph (1) of the Income Tax Act for that year;

the amount of income tax (excluding the amount of accessory tax) calculated, pursuant to the Income Tax Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act), on the amount of income pertaining to domestic source income specified in Article 164, paragraph (1), item (i) of that Act for that year.

The provisions of the preceding two paragraphs apply only if a return of special income tax for reconstruction, an amended return, or a written request for reassessment is accompanied by a document stating the amount equivalent to the foreign tax adjusted at distribution (meaning the amount equivalent to the foreign tax adjusted at distribution as prescribed in Article 93, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to Article 33, paragraph (1), or the amount equivalent to the foreign tax adjusted at distribution as prescribed in Article 165-5-3, paragraph (1) of that Act as applied with the replacement of terms pursuant to Article 33, paragraph (1); the same applies hereinafter in this paragraph), the amount to be deducted under the preceding two paragraphs, and the details of the calculation of that amount. In such a case, the amount deducted under those provisions is limited to the amount stated in that document as the amount equivalent to the foreign tax adjusted at distribution.

Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.

The provisions of the preceding two paragraphs apply only if a return of special income tax for reconstruction, an amended return, or a written request for reassessment is accompanied by a document stating the amount of credit-eligible foreign income tax, etc. (meaning the amount of credit-eligible foreign income tax as prescribed in Article 95, paragraph (1) of the Income Tax Act or the amount of credit-eligible foreign income tax as prescribed in Article 165-6, paragraph (1) of that Act; the same applies hereinafter in this paragraph), the amount to be deducted under the preceding two paragraphs, and the details of the calculation of that amount. In such a case, the amount of credit-eligible foreign income tax, etc. that forms the basis for calculating the amount to be deducted under those provisions is limited to the amount stated in that document as the amount of credit-eligible foreign income tax, etc., except in the case where the district director finds that there are special circumstances.

The amount of special income tax for reconstruction imposed on a person who is not obligated to file a return of special income tax for reconstruction is, instead of the amount of special income tax for reconstruction calculated under the provisions of Article 12 through the preceding Article, the sum total of that person's prepaid special tax amount as prescribed in Article 17, paragraph (4) for the relevant year and the amount of special income tax for reconstruction that has been or is to be collected through withholding.

If special income tax for reconstruction and income tax have been paid under paragraph (1), special income tax for reconstruction and income tax are deemed to have been paid in amounts equivalent to the amounts obtained by apportioning the amount paid between the amount of special income tax for reconstruction and the amount of income tax to be paid together under that paragraph.

The method of processing any fraction of less than one yen in an amount deemed to have been paid under the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order.

A person who is required to file a final return pursuant to the provisions of Article 120, paragraph (1) of the Income Tax Act, Article 124, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 125, paragraph (5) of that Act), Article 125, paragraph (1), Article 126, paragraph (1), or Article 127, paragraph (1) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) must file a return stating the following matters with the district director by the deadline for filing that final return:

the base income tax amount pertaining to the final return for the relevant year;

the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 through Article 14 to the base income tax amount set forth in the preceding item;

if there is an amount of special income tax for reconstruction that has been or is to be collected through withholding together with the amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) of the Income Tax Act for the relevant year (or, if that amount of special income tax for reconstruction includes an amount to be refunded because a return for absence from Japan (meaning a return of special income tax for reconstruction filed together with a final return under Article 127, paragraphs (1) through (3) of that Act; the same applies hereinafter in this paragraph and paragraph (4)) has been filed or because a reassessment has been made of special income tax for reconstruction pertaining to a return for absence from Japan, or any other amount specified by Cabinet Order, the amount remaining after deducting that amount; referred to as the "withheld special tax amount" in this item, the following item, and item (i) of the following paragraph), the amount obtained by deducting that withheld special tax amount from the amount of special income tax for reconstruction set forth in the preceding item;

if there is a prepaid special tax amount for the relevant year, the amount obtained by deducting that prepaid special tax amount from the amount of special income tax for reconstruction set forth in item (ii) (or, if there is a withheld special tax amount, from the amount set forth in the preceding item);

the basis for calculating the amounts set forth in the preceding items, and other matters specified by Ministry of Finance Order.

A person who files a final return (excluding the final return prescribed in the preceding paragraph) must file with the district director a return stating the following matters, in addition to the matters set forth in the items of that paragraph:

if there is any withheld special tax amount that could not be fully deducted in calculating the amount set forth in item (iii) of the preceding paragraph, the amount that could not be fully deducted;

if there is any prepaid special tax amount that could not be fully deducted in calculating the amount set forth in item (iv) of the preceding paragraph, the amount that could not be fully deducted;

the basis for calculating the amounts set forth in the preceding two items, and other matters specified by Ministry of Finance Order.

A return of special income tax for reconstruction, amended return, or written request for reassessment pertaining to special income tax for reconstruction for a year must be filed together with the final return, amended return, or written request for reassessment pertaining to income tax for the same year as that special income tax for reconstruction.

The prepaid special tax amount prescribed in paragraph (1), item (iv) and paragraph (2), item (ii) means the sum total of the following amounts of tax (or, if those amounts of tax include an amount to be refunded because a return for absence from Japan has been filed or because a reassessment has been made of special income tax for reconstruction pertaining to a return for absence from Japan, the amount remaining after deducting that amount):

the amount of special income tax for reconstruction to be paid under paragraph (1) of the preceding Article;

the amount of special income tax for reconstruction that has been paid or is to be paid under the following Article or Article 35, paragraph (2) of the Act on General Rules for National Taxes because, in the relevant year, a return for absence from Japan has been filed or a reassessment or determination has been made of special income tax for reconstruction pertaining to a return for absence from Japan.

A person who is required to file a return under Article 172, paragraph (1) of the Income Tax Act (referred to as a "nonresident's salary return" in this paragraph) must file with the district director, by the deadline for filing that nonresident's salary return, a return stating the following matters pertaining to the nonresident's salary return for the relevant year:

the amount of income tax set forth in Article 172, paragraph (1), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;

the amount of income tax set forth in Article 172, paragraph (1), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;

the amount obtained by deducting the amount of special income tax for reconstruction set forth in the preceding item from the amount of special income tax for reconstruction set forth in item (i);

if the person makes the election referred to in Article 171 of the Income Tax Act with regard to severance pay or other such compensation as prescribed in that Article, the following matters:

the amount of income tax set forth in Article 172, paragraph (2), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;

the amount of income tax set forth in Article 172, paragraph (2), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction that has been or is to be collected through withholding together with that amount of income tax (including, if that amount of income tax includes an amount of income tax calculated by applying the provisions of Article 170 of that Act, the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax);

the amount obtained by deducting the amount of special income tax for reconstruction set forth in (b) from the amount of special income tax for reconstruction set forth in (a);

the basis for calculating the amounts set forth in item (i) and item (iv), (a), and other matters specified by Ministry of Finance Order.

A person who files a return under Article 173, paragraph (1) of the Income Tax Act must file with the district director a return stating the following matters pertaining to that return for the relevant year:

the amount of income tax set forth in Article 172, paragraph (2), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;

the amount of income tax set forth in Article 172, paragraph (2), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction that has been or is to be collected through withholding together with that amount of income tax (including, if that amount of income tax includes an amount of income tax calculated by applying the provisions of Article 170 of that Act, the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax);

the amount obtained by deducting the amount of special income tax for reconstruction set forth in item (i) from the amount of special income tax for reconstruction set forth in the preceding item;

the basis for calculating the amount set forth in item (i), and other matters specified by Ministry of Finance Order.

If a person who has filed a return of special income tax for reconstruction under paragraph (1) of the preceding Article has an amount set forth in item (ii) of that paragraph stated in that return of special income tax for reconstruction (or, if there is a withheld special tax amount prescribed in item (iii) of that paragraph and there is no prepaid special tax amount prescribed in item (iv) of that paragraph, the amount set forth in item (iii) of that paragraph, and, if there is a prepaid special tax amount prescribed in item (iv) of that paragraph, the amount set forth in that item), the person must pay special income tax for reconstruction equivalent to that amount to the national government by the deadline for filing that return of special income tax for reconstruction.

In the case where special income tax for reconstruction is paid under the preceding paragraph (including the case where special income tax for reconstruction is paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), if there is income tax for the same year to be paid under the provisions of Articles 128 through 130 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) (including if there is income tax for the same year to be paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), that special income tax for reconstruction must be paid together with that income tax.

If special income tax for reconstruction and income tax have been paid under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been paid in amounts equivalent to the amounts obtained by apportioning the amount paid between the amount of special income tax for reconstruction and the amount of income tax to be paid together under that paragraph.

With regard to special income tax for reconstruction pertaining to income tax equivalent to the income tax subject to deferral as prescribed in Article 137-2, paragraph (1) of the Income Tax Act, notwithstanding the provisions of paragraph (1), a tax payment grace period is granted from the date of the departure from Japan until the day on which four months have elapsed from the day after the reference expiry date (meaning the day on which five years have elapsed from the date of that departure from Japan or the date on which the circumstances come to fall under a case of return to Japan or similar case as prescribed in Article 137-2, paragraph (1) of the Income Tax Act, whichever comes first), but only if a notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes has been given by the time of the departure from Japan prescribed in that paragraph and collateral equivalent to the amount of that special income tax for reconstruction has been provided, pursuant to the provisions of Cabinet Order, by the deadline for filing the return of special income tax for reconstruction pertaining to that special income tax for reconstruction. In such a case, the provisions of Article 137-2 of the Income Tax Act (excluding paragraphs (1) and (2)) apply mutatis mutandis.

With regard to the application of the provisions of the preceding paragraph in the case where the provisions of Article 137-2, paragraph (2) of the Income Tax Act apply to income tax equivalent to the income tax subject to deferral prescribed in the preceding paragraph, the term "five years" in that paragraph is deemed to be replaced with "10 years".

With regard to special income tax for reconstruction pertaining to income tax equivalent to the income tax deferred on a gift as prescribed in Article 137-3, paragraph (1) of the Income Tax Act, notwithstanding the provisions of paragraph (1), a tax payment grace period is granted from the date of the gift prescribed in paragraph (1) of that Article until the day on which four months have elapsed from the day after the gift reference expiry date (meaning the day on which five years have elapsed from the date of that gift or the date on which the circumstances come to fall under a case of the donee's return to Japan or similar case as prescribed in that paragraph, whichever comes first), but only if collateral equivalent to the amount of that special income tax for reconstruction has been provided, pursuant to the provisions of Cabinet Order, by the deadline for filing the return of special income tax for reconstruction pertaining to that special income tax for reconstruction. In such a case, the provisions of that Article (excluding paragraphs (1) through (3)) apply mutatis mutandis.

With regard to special income tax for reconstruction pertaining to income tax equivalent to the income tax deferred on inheritance as prescribed in Article 137-3, paragraph (2) of the Income Tax Act, notwithstanding the provisions of paragraph (1), a tax payment grace period is granted from the date of commencement of the succession until the day on which four months have elapsed from the day after the inheritance reference expiry date (meaning the day on which five years have elapsed from the date of commencement of that succession or the date on which the circumstances come to fall under a case of the heir's return to Japan or similar case as prescribed in Article 137-3, paragraph (2) of the Income Tax Act, whichever comes first), but only if collateral equivalent to the amount of that special income tax for reconstruction has been provided pursuant to the provisions of Cabinet Order and, by the deadline for filing the return of special income tax for reconstruction pertaining to that special income tax for reconstruction, a notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes has been given as provided in Article 137-3, paragraph (2) of the Income Tax Act. In such a case, the provisions of Article 137-3 of the Income Tax Act (excluding paragraphs (1) through (3)) apply mutatis mutandis.

With regard to the application of the provisions of the preceding two paragraphs in the case where the provisions of Article 137-3, paragraph (3) of the Income Tax Act apply to income tax equivalent to the income tax deferred on a gift or the income tax deferred on inheritance prescribed in the preceding two paragraphs, the term "five years" in those provisions is deemed to be replaced with "10 years".

A person who has filed a return under paragraph (5) of the preceding Article must pay to the national government special income tax for reconstruction equivalent to the amount set forth in item (iii) of that paragraph stated in that return (or, if there is an amount set forth in item (iv), (c) of that paragraph, the sum total of the amount set forth in item (iii) of that paragraph and the amount set forth in item (iv), (c) of that paragraph) by the deadline for filing that return.

In the case where special income tax for reconstruction is paid under the preceding paragraph (including the case where special income tax for reconstruction is paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), if there is income tax for the same year to be paid under Article 172, paragraph (3) of the Income Tax Act (including if there is income tax for the same year to be paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), that special income tax for reconstruction must be paid together with that income tax.

The method of processing any fraction of less than one yen in an amount deemed to have been paid under paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.

If a return of special income tax for reconstruction has been filed and that return of special income tax for reconstruction states the amount set forth in Article 17, paragraph (2), item (i), the district director refunds special income tax for reconstruction equivalent to that amount to the person who filed that return of special income tax for reconstruction.

In the case referred to in the preceding paragraph, if any part of the withheld special tax amount prescribed in Article 17, paragraph (2), item (i) stated in the return of special income tax for reconstruction referred to in that paragraph has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.

If a return of special income tax for reconstruction has been filed and that return of special income tax for reconstruction states the amount set forth in Article 17, paragraph (2), item (ii), the district director refunds to the person who filed that return of special income tax for reconstruction the prepaid special tax amount prescribed in that item (referred to as the "prepaid special tax amount" in the following paragraph) equivalent to that amount.

When paying the refund under the preceding paragraph, if delinquent tax has been paid on the prepaid special tax amount for the year pertaining to the return of special income tax for reconstruction referred to in that paragraph, the district director also refunds, out of that delinquent tax, the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the prepaid special tax amount refunded under that paragraph.

Special income tax for reconstruction to be refunded under the preceding paragraphs (excluding paragraph (2)) is to be refunded together with income tax for the same year to be refunded under Article 138 or Article 139 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act).

If special income tax for reconstruction and income tax have been refunded under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been refunded in amounts equivalent to the amounts obtained by apportioning the amount refunded between the amount of special income tax for reconstruction and the amount of income tax to be refunded together under that paragraph.

If a return under Article 17, paragraph (6) has been filed, the district director refunds special income tax for reconstruction equivalent to the amount set forth in item (iii) of that paragraph to the person who filed that return.

In the case referred to in the preceding paragraph, if any part of the amount of special income tax for reconstruction set forth in Article 17, paragraph (6), item (ii) stated in the return referred to in that paragraph (limited to that which is to be collected together under Article 28, paragraph (1)) has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.

Special income tax for reconstruction to be refunded under paragraph (8) is to be refunded together with income tax for the same year to be refunded under Article 173, paragraph (2) of the Income Tax Act.

The method of processing any fraction of less than one yen in an amount deemed to have been refunded under paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (11)), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.

A person who has obtained the approval referred to in Article 143 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) may file a return of special income tax for reconstruction and an amended return pertaining to a return of special income tax for reconstruction (referred to as a "return of special income tax for reconstruction, etc." in the following paragraph) using a blue-colored return form.

If an individual's approval referred to in Article 143 of the Income Tax Act has been rescinded pursuant to Article 150, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), any return of special income tax for reconstruction, etc. that the individual has filed using a blue-colored return form under the preceding paragraph for special income tax for reconstruction for each year on or after the year specified in the relevant item of that paragraph pertaining to that rescission is deemed to be a return other than a blue return (meaning a return of special income tax for reconstruction, etc. filed using a blue-colored return form under that paragraph).

The provisions of Article 151-2 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, because the gross income as prescribed in Article 151-2, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination (including that person's heir and universal legatee; the same applies hereinafter in this Article) includes the amount of capital gains and similar income on securities and similar interests as prescribed in that paragraph, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.

The provisions of Article 151-3 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, because the gross income as prescribed in Article 151-3, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination includes the amount of business income, capital gains, or miscellaneous income from the transfer of securities and similar interests, the amount of business income or miscellaneous income from the settlement of unsettled margin transactions or similar transactions, or the amount of business income or miscellaneous income from the settlement of unsettled derivatives transactions, as prescribed in that paragraph, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.

The provisions of Article 151-4 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis when, because the circumstances have come to fall under the cases set forth in the items of Article 151-4, paragraph (1) or (2) of that Act with regard to the amount of business income, capital gains, or miscellaneous income prescribed in the items of paragraph (1) of that Article or the amount of business income or miscellaneous income prescribed in the items of paragraph (2) of that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.

The provisions of Article 151-5, paragraphs (1), (4), and (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where a person who, after the deadline for filing a return under Article 17, paragraph (1), falls under Article 151-5, paragraph (1) of that Act and is required to file a return filed after the deadline under that paragraph is required to file a return under Article 17, paragraph (1).

The provisions of Article 151-5, paragraph (6) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to a return of special income tax for reconstruction to be filed by the heir of a resident prescribed in Article 151-5, paragraphs (1) through (3) of that Act who files a return under those provisions.

The provisions of Article 151-6 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, due to an increase or decrease in the covered assets as prescribed in Article 151-6, paragraph (1) of that Act involved in an inheritance or bequest that have been transferred to a nonresident, as a result of a division of the estate or similar event as prescribed in that paragraph that has occurred with regard to a person who has filed a return of special income tax for reconstruction or has been subject to a determination, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.

The provisions of Article 152 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis in the case where grounds set forth in the items of Article 23, paragraph (1) of the Act on General Rules for National Taxes arise due to the occurrence of a fact prescribed in Article 152 of the Income Tax Act with regard to the amount of income in each class as prescribed in that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination (including that person's heir and universal legatee).

The provisions of Article 153 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when an individual has filed an amended return or has been subject to a reassessment or determination with regard to any of the following amounts, and, as a result of the filing of that amended return or that reassessment or determination, the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) for a year for which a determination has been made, in or after the year following the year pertaining to that amended return or reassessment or determination, becomes overstated, or the amount set forth in paragraph (2), item (i) or (ii) of that Article (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) becomes understated:

an amount set forth in Article 120, paragraph (1), item (i) or items (iii) through (v), Article 122, paragraph (1), items (i) through (iii), or Article 123, paragraph (2), item (i) or items (v) through (viii) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) that is to be stated in a final return;

an amount set forth in Article 17, paragraph (1), items (i) through (iv) or paragraph (2), item (i) or (ii) that is to be stated in a return of special income tax for reconstruction.

The provisions of Article 153-2 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of a departure from Japan as prescribed in Article 153-2, paragraph (1) of that Act comes to fall under either of the following cases because the main clause of Article 60-2, paragraph (6) of that Act (including when applied pursuant to paragraph (7) of that Article), paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (9) of that Article), or paragraph (10) of that Article applies to the amount of capital gains and similar income on securities and similar interests as prescribed in Article 153-2, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee):

where the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) becomes overstated;

where the amount set forth in Article 17, paragraph (2), item (i) or (ii) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) becomes understated.

The provisions of Article 153-3 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of the transfer by gift, inheritance, or bequest prescribed in Article 153-3, paragraph (1) of that Act comes to fall under a case set forth in either item of the preceding paragraph because the first sentence of Article 60-3, paragraph (6) of that Act (including when applied pursuant to paragraph (7) of that Article), paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (10) of that Article), or paragraph (11) of that Article applies to the amount of business income, capital gains, or miscellaneous income prescribed in Article 153-3, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee).

The provisions of Article 153-4 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of the transfer of securities and similar interests prescribed in Article 153-4, paragraph (1) of that Act or of the settlement of unsettled margin transactions or similar transactions or unsettled derivatives transactions prescribed in paragraph (2) of that Article comes to fall under a case set forth in either item of paragraph (3), because the circumstances have come to fall under the cases set forth in the items of paragraph (1) or (2) of that Article with regard to the amount of business income, capital gains, or miscellaneous income prescribed in the items of paragraph (1) of that Article or the amount of business income or miscellaneous income prescribed in the items of paragraph (2) of that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee).

The provisions of Article 153-6 of the Income Tax Act apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of a departure from Japan as prescribed in that Article comes to fall under the case set forth in paragraph (3), item (i) because the provisions of Article 95, paragraph (1) of that Act apply pursuant to Article 95-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) with regard to the amount deducted under Article 14, paragraph (1) in calculating the amount of special income tax for reconstruction set forth in Article 17, paragraph (1), item (ii) pertaining to the return of special income tax for reconstruction for that year of a person who has filed that return of special income tax for reconstruction (including that person's heir and universal legatee).

A reassessment or determination pertaining to special income tax for reconstruction and income tax must be made together with the reassessment or determination pertaining to these taxes for the same year.

The provisions of Article 155, paragraph (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 168 of that Act) apply mutatis mutandis to a reassessment of special income tax for reconstruction made together with a reassessment of income tax that is made with the reason noted in the written notice of reassessment (meaning the written notice of reassessment prescribed in that paragraph) pursuant to that paragraph.

If a reassessment (including a decision or ruling on an appeal, or a judgment in an action, concerning a disposition, etc. (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes) pertaining to that special income tax for reconstruction; referred to as a "reassessment or similar decision" in this paragraph and paragraph (3)) has been made with regard to an individual's special income tax for reconstruction for any year, and the amount set forth in Article 17, paragraph (2), item (i) has increased as a result of that reassessment or similar decision, the district director refunds to that individual special income tax for reconstruction equivalent to the amount of the increase.

In the case referred to in the preceding paragraph, if any part of the withheld special tax amount prescribed in Article 17, paragraph (2), item (i) that formed the basis for calculating the amount of the refund under that paragraph has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.

If a reassessment or similar decision has been made with regard to an individual's special income tax for reconstruction for any year, and the amount set forth in Article 17, paragraph (2), item (ii) has increased as a result of that reassessment or similar decision, the district director refunds to that individual the prepaid special tax amount prescribed in that item (referred to as the "prepaid special tax amount" in the following paragraph) equivalent to the amount of the increase.

When paying the refund under the preceding paragraph, if delinquent tax has been paid on the prepaid special tax amount for the year prescribed in that paragraph, the district director also refunds, out of that delinquent tax, the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the prepaid special tax amount refunded under that paragraph.

In the case where special income tax for reconstruction is refunded under the preceding paragraphs (excluding paragraph (2)), if there is income tax for the same year to be refunded under Article 159 or Article 160 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 168 of that Act), that special income tax for reconstruction is to be refunded together with that income tax.

If special income tax for reconstruction and income tax have been refunded under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been refunded in amounts equivalent to the amounts obtained by apportioning the amount refunded between the amount of special income tax for reconstruction and the amount of income tax to be refunded together under that paragraph.

The method of processing any fraction of less than one yen in an amount deemed to have been refunded under paragraph (6), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.

With regard to the rounding of fractions of the tax base of special income tax for reconstruction imposed under the provisions of this Section (excluding accessory tax; the same applies in the following paragraph and paragraph (3)), notwithstanding the provisions of Article 118 of the Act on General Rules for National Taxes, if the tax base includes a fraction of less than one yen, or if its full amount is less than one yen, the fractional amount or the full amount is discarded.

With regard to the rounding of fractions of the finalized amount of special income tax for reconstruction to be paid under the provisions of this Section and of the finalized amount of the income tax (excluding accessory tax; the same applies in the following paragraph) that is the base income tax amount for that special income tax for reconstruction, notwithstanding the provisions of Article 119 of the Act on General Rules for National Taxes, the rounding is performed on the sum total of these finalized amounts, and if that sum total includes a fraction of less than 100 yen, or if its full amount is less than 100 yen, the fractional amount or the full amount is discarded.

The rounding of fractions of the amount of a refund, etc. (meaning a refund, etc. as prescribed in Article 56, paragraph (1) of the Act on General Rules for National Taxes; the same applies in paragraph (1) of the following Article and Article 31, paragraph (3)) pertaining to special income tax for reconstruction and income tax to be refunded under the provisions of this Section is performed by deeming special income tax for reconstruction and income tax to be a single tax.

The calculation of accessory tax pertaining to special income tax for reconstruction and income tax to be paid under the provisions of this Section, and of the amount pertaining to an exemption from that accessory tax (hereinafter referred to as "accessory tax, etc." in this Article and Article 31, paragraph (3)), is performed on the sum total of special income tax for reconstruction and income tax for the year that is to form the basis for that calculation, and the amount equivalent to the amount obtained by apportioning the calculated accessory tax, etc. between the amount of special income tax for reconstruction and the amount of income tax that formed the basis for that calculation is the amount of accessory tax, etc. pertaining to special income tax for reconstruction or income tax.

The calculation of interest on refund pertaining to special income tax for reconstruction and income tax to be refunded under the provisions of this Section is performed on the sum total of the refunds pertaining to special income tax for reconstruction and income tax for the year, or on the sum total of the overpayments or erroneous payments pertaining to special income tax for reconstruction and income tax, and the amount equivalent to the amount obtained by apportioning the calculated interest on refund between the amounts of the refunds pertaining to special income tax for reconstruction and income tax, or between the amounts of the overpayments or erroneous payments pertaining to special income tax for reconstruction and income tax, that formed the basis for that calculation is the amount of interest on refund pertaining to special income tax for reconstruction or income tax.

The rounding of fractions in calculating accessory tax, etc. and interest on refund pertaining to special income tax for reconstruction and income tax under the preceding two paragraphs is performed by deeming special income tax for reconstruction and income tax to be a single tax.

The method of processing any fraction of less than one yen in an amount apportioned under paragraph (4) or (5), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.

When making an appropriation of a refund, etc. or interest on refund to unpaid special income tax for reconstruction and income tax, the appropriation must be made to these taxes together.

If an appropriation has been made under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been appropriated in amounts equivalent to the amounts obtained by apportioning the amount pertaining to that appropriation between the amount of special income tax for reconstruction and the amount of income tax to be paid.

The method of processing any fraction of less than one yen in an amount for which an appropriation is deemed to have been made under the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs, are specified by Cabinet Order.

The tax base of special income tax for reconstruction imposed on a corporation is the base income tax amount of that corporation.

In the cases referred to in the preceding two paragraphs, if, of the amounts specified in the items of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 33, paragraph (1), there is an amount that could not be fully deducted even after making the deduction under paragraph (3) of that Article from the amount of income tax on dividends and similar income on listed shares, etc. as prescribed in paragraph (1) of that Article, that amount is to be deducted from the amount of special income tax for reconstruction on those dividends and similar income on listed shares, etc. to be collected and paid together with that income tax under paragraph (1), up to that amount of special income tax for reconstruction.

With regard to the application of the provisions of Article 13, Article 17, and the preceding Article in the case where the provisions of the preceding paragraph apply, the term "amount calculated" in Article 13 is deemed to be replaced with "amount calculated (or, if the provisions of Article 170 of the Income Tax Act and the provisions of Article 28, paragraph (3) apply, the amount remaining after deducting the amount deducted under that paragraph)"; the phrase "the amount remaining after deducting that amount;" in Article 17, paragraph (1), item (iii) is deemed to be replaced with "the amount remaining after deducting that amount, or, if dividends and similar income on listed shares, etc. as prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation have been delivered, the amount obtained by adding the amount specified by Cabinet Order as the portion corresponding to the amount of special income tax for reconstruction of the amount equivalent to the amount deducted under Article 28, paragraph (3) with regard to those dividends and similar income on listed shares, etc. (excluding those to which the provisions of Article 8-5, paragraph (1) of that Act have been applied) and the amount equivalent to the amount specified in the items of Article 9-3-2, paragraph (3) of that Act as applied with the replacement of terms pursuant to Article 33, paragraph (1) that has been deducted under that paragraph;"; and the term "amount calculated" in the preceding Article is deemed to be replaced with "amount calculated (or, if the provisions of paragraph (3) of the following Article apply, the amount remaining after deducting the amount deducted under that paragraph)".

If income tax is deemed to have been collected pursuant to the provisions of Article 215 of the Income Tax Act (including as applied with the replacement of terms pursuant to the provisions of Article 41-22, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation), special income tax for reconstruction is deemed to have been collected pursuant to the provisions of paragraph (1) with regard to the amount of that income tax.

The provisions of Part IV, Chapter VII of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction to be collected and paid pursuant to the provisions of paragraph (1).

If special income tax for reconstruction and income tax have been collected and paid pursuant to the provisions of paragraph (1) (limited to cases where the provisions of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) have been applied to that income tax), or special income tax for reconstruction and income tax have been refunded pursuant to the provisions of paragraph (6), then, notwithstanding the provisions of the preceding paragraph, special income tax for reconstruction and income tax equivalent to the amounts obtained by apportioning the amount so collected and paid or refunded between the amount of special income tax for reconstruction and the amount of income tax to be collected and paid or refunded together pursuant to the provisions of paragraph (1) or paragraph (6) are to be treated as having been collected and paid or refunded.

The procedures for refunds under the provisions of paragraphs (5) and (6), the method of processing any fraction of less than one yen in an amount treated as having been collected and paid or refunded pursuant to the provisions of the preceding two paragraphs, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.

The amounts of income tax and the amounts of special income tax for reconstruction set forth in the following items that are to be collected with regard to a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act (referred to as a "salary or other wage" in the following Article) payable to a resident may, notwithstanding the provisions referred to in each of those items, be the amounts specified in each of those items:

The provisions of paragraphs (9) and (11) of the preceding Article apply mutatis mutandis to cases where income tax and special income tax for reconstruction have been collected and paid in the amounts prescribed in the preceding paragraph.

When the Minister of Finance has specified the table referred to in paragraph (1), item (i) or the method referred to in item (ii) of that paragraph, the Minister issues public notice of it.

If a person paying a salary or other wage as prescribed in Article 190 of the Income Tax Act collects income tax and special income tax for reconstruction with regard to the last salary or other wage paid for the year to a resident prescribed in that Article, and the total amount set forth in item (i) is in excess of or falls short of the total amount set forth in item (ii), an appropriation of the excess amount must be made to the income tax and special income tax for reconstruction to be collected when the last payment of salary or other wage for the year is made, and the shortfall must be collected when the last payment of salary or other wage for the year is made and paid to the national government by the statutory payment due date of that income tax:

the total amount of the amount of income tax collected or to be collected pursuant to the provisions of Article 183, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction collected or to be collected pursuant to the provisions of Article 28, paragraph (1);

With regard to the rounding of fractions of the tax base of special income tax for reconstruction subject to withholding (excluding accessory tax; the same applies in the following paragraph), the provisions of Article 118 of the Act on General Rules for National Taxes do not apply.

The rounding of fractions of the finalized amount of special income tax for reconstruction subject to withholding and the rounding of fractions of the finalized amount of income tax (excluding accessory tax) that is the base income tax amount for that special income tax for reconstruction are, notwithstanding the provisions of Article 119 of the Act on General Rules for National Taxes, to be performed on the total amount of those finalized amounts, and if that total amount includes a fraction of less than one yen or the whole of it is less than one yen, that fractional amount or the whole amount is rounded down.

The provisions of Article 24, paragraphs (3) through (7) apply mutatis mutandis to the calculation of refunds, etc., accessory tax, etc. or interest on refund for special income tax for reconstruction subject to withholding and income tax, and the provisions of Article 25 apply mutatis mutandis to cases where an appropriation of refunds, etc. or interest on refund is made to unpaid special income tax for reconstruction subject to withholding and income tax.

The provisions of Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to cases where questions are asked, an inspection is conducted, or presentation or submission is requested concerning special income tax for reconstruction pursuant to the provisions of Article 74-2, paragraph (1) of that Act as applied mutatis mutandis pursuant to the preceding paragraph.

If there is an amount of special income tax for reconstruction imposed pursuant to the provisions of this Chapter on income set forth in Article 10, item (iv), (a) and (b) (for a foreign corporation, the domestic source income specified in each item of Article 141 of the Corporation Tax Act according to the category of foreign corporation set forth in each of those items (for a foreign corporation set forth in item (i) of that Article, according to the category of domestic source income set forth in (a) or (b) of that item) (for the domestic source income specified in item (i) of that Article, the domestic source income set forth in (a) or (b) of that item) that is income set forth in Article 10, item (v), (a) and (b)) in each business year of a corporation (meaning a business year prescribed in Article 40, item (xi), excluding a taxable business year (meaning a taxable business year prescribed in Article 45; the same applies hereinafter in this paragraph); the same applies hereinafter in this paragraph), then, with regard to the application of the provisions of that Act to that corporation, the amount of that special income tax for reconstruction in each business year is deemed to be the amount of income tax prescribed in Article 68, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 144 of that Act) pertaining to that income in each business year. In this case, necessary matters concerning the application of the provisions of that Act and other laws and regulations concerning corporation tax with regard to the amount of that special income tax for reconstruction are specified by Cabinet Order.

Beyond what is provided for in paragraph (1), the application of the provisions of the Act on General Rules for National Taxes with regard to income tax and special income tax for reconstruction is as follows:

with regard to the application of the provisions of Article 71, paragraph (1), item (i) and Article 123, paragraph (1) of the Act on General Rules for National Taxes, income tax and special income tax for reconstruction are deemed to be national taxes falling under the same tax item;

if an appeal has been filed against a reassessment or determination, etc. prescribed in Article 90, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to as a "reassessment or determination, etc." in this item) pertaining to income tax or special income tax for reconstruction, and there is a reassessment or determination, etc. made with regard to other special income tax for reconstruction or income tax for which the taxpayer prescribed in Article 2, item (v) of that Act and the year (for those taxes subject to withholding, the statutory payment due date prescribed in Article 28, paragraph (1)) are the same as those of that income tax or special income tax for reconstruction, then, with regard to the application of the provisions of Article 90, paragraph (1) or (2), Article 104, paragraph (2), or Article 115, paragraph (1), item (ii) of that Act, the reassessment or determination, etc. made with regard to that other special income tax for reconstruction or income tax is deemed to be another reassessment or determination, etc. made with regard to the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that income tax or special income tax for reconstruction.

the provisions of Article 9 and Articles 26 through 28 (with regard to the income set forth in (d) and the income set forth in (e) that is received by a resident, the provisions of Article 28) do not apply to the following income:

Beyond what is provided for in paragraph (1), the application of the provisions of this Chapter in cases where the provisions of the Act on Special Provisions for the Enforcement of Tax Treaties apply is as follows:

the provisions of Article 9 and Articles 26 through 28 (for those pertaining to the dividends and similar income set forth in (c) and those pertaining to the dividends and similar income set forth in (d) that are received by a resident, the provisions of Article 28) do not apply to treaty partner resident's dividends and similar income (meaning treaty partner resident's dividends and similar income prescribed in Article 3-2, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies hereinafter in this item) or the following dividends and similar income (meaning dividends and similar income prescribed in that paragraph; the same applies hereinafter in this paragraph) that are subject to the application of the provisions of a tax treaty (meaning a tax treaty prescribed in Article 2, item (i) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies hereinafter in this item) that specifies a limit tax rate (meaning a limit tax rate prescribed in Article 2, item (v) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies hereinafter in this item), where the limit tax rate applied respectively to that treaty partner resident's dividends and similar income or those dividends and similar income (or, if the limit tax rate applied respectively to the dividends and similar income set forth in (d) is prescribed so as to include the inhabitant tax prescribed in Article 3-2, paragraph (9) of the Act on Special Provisions for the Enforcement of Tax Treaties, the post-deduction limit tax rate prescribed in that paragraph; referred to as the "applicable limit tax rate" in item (iii)) is the tax rate prescribed in the provisions of the Income Tax Act and the Act on Special Measures Concerning Taxation prescribed in Article 3-2, paragraph (1), (3), (5), (7), or (9) of the Act on Special Provisions for the Enforcement of Tax Treaties or less (hereinafter referred to as "dividends and similar income subject to a limit tax rate" in this paragraph), or that are subject to the application of the provisions of a tax treaty providing for exemption from income tax and the special income tax for reconstruction on that income tax (hereinafter referred to as "dividends and similar income subject to exemption" in this paragraph):

shareholder dividends and similar income prescribed in Article 3-2, paragraph (3) of the Act on Special Provisions for the Enforcement of Tax Treaties;

treaty partner entity dividends and similar income prescribed in Article 3-2, paragraph (5) of the Act on Special Provisions for the Enforcement of Tax Treaties;

third-country entity dividends and similar income prescribed in Article 3-2, paragraph (7) of the Act on Special Provisions for the Enforcement of Tax Treaties;

specified dividends and similar income prescribed in Article 3-2, paragraph (9) of the Act on Special Provisions for the Enforcement of Tax Treaties;

if the amount of income tax is calculated, or income tax is imposed, pursuant to the provisions of the second sentence of Article 3-2, paragraph (14), the second sentence of paragraph (16), the second sentence of paragraph (18), the second sentence of paragraph (20), the second sentence of paragraph (22), or the second sentence of paragraph (24) of the Act on Special Provisions for the Enforcement of Tax Treaties with regard to dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption (limited to those pertaining to the dividends and similar income set forth in item (i), (c) or (d); the same applies hereinafter in this item), the provisions of this Chapter apply by deeming the amount of income tax calculated with regard to those dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption pursuant to those provisions at the tax rate prescribed in those provisions before deducting the applicable limit tax rate to be the amount of income tax specified in Article 10, items (i) through (iii).

The provisions of Article 7, paragraph (1) or (2) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to cases where, as a result of an agreement prescribed in those provisions having been reached, any part of the amount of special income tax for reconstruction for each year of a resident, or of the amount of special income tax for reconstruction for each year of a treaty partner resident, etc. (meaning a treaty partner resident, etc. prescribed in Article 2, item (iv) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies in the following paragraph), is to be reduced.

The provisions of Article 7, paragraph (5) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to refunds or overpayments pertaining to a reassessment under the provisions of paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (10).

Beyond what is provided for in the preceding paragraphs, the technical replacement of terms in the provisions of the Income Tax Act and other laws and regulations with regard to special income tax for reconstruction, and other necessary matters concerning the application of the provisions of this Chapter, are specified by Cabinet Order.

A person who, by deception or other wrongful act, evades special income tax for reconstruction on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 14, the amount of special income tax for reconstruction calculated as under that item without applying the provisions of that Article) or on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (5), item (i) or item (iv), (a) is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

If the amount of special income tax for reconstruction evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 10,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction evaded.

Beyond what is provided for in paragraph (1), a person who, by failing to file a return under Article 17, paragraph (1) or (5) of this Act, Article 151-4, paragraph (1) or (2) of the Income Tax Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (3) of this Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), Article 151-5, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (4) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or Article 151-6, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (6) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) by the deadline for filing, evades special income tax for reconstruction on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 14, the amount of special income tax for reconstruction calculated as under that item without applying the provisions of that Article) or on the amount of special income tax for reconstruction prescribed in Article 17, paragraph (5), item (i) or item (iv), (a) is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.

If the amount of special income tax for reconstruction evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 5,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction evaded.

A person who, by deception or other wrongful act, evades special income tax for reconstruction that is to be collected pursuant to the provisions of Articles 28 through 30 is punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.

If the amount of special income tax for reconstruction evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 1,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction evaded.

A person who fails to pay special income tax for reconstruction that is to be collected and paid pursuant to the provisions of Articles 28 through 30 is punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both.

If the amount of special income tax for reconstruction not paid as referred to in the preceding paragraph exceeds 2,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 2,000,000 yen but not more than an amount equivalent to the amount of special income tax for reconstruction not paid.

A person who, without justifiable grounds, fails to file a return under Article 17, paragraph (1) or (5) of this Act, Article 151-4, paragraph (1) or (2) of the Income Tax Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (3) of this Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), Article 151-5, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (4) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or Article 151-6, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 20-2, paragraph (6) of this Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) by the deadline for filing is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances.

A person who falls under any of the following items is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

a person who fails to answer, or gives a false answer to, questions asked by the relevant official under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 32, paragraph (1), or who refuses, obstructs, or evades an inspection under the provisions of that paragraph;

a person who, without justifiable grounds, fails to comply with a request for the presentation or submission of articles under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 32, paragraph (1), or who presents or submits books, documents, or other articles (including copies thereof) containing false statements or records.

If the representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual, commits a violation referred to in Article 34 through the preceding Article in connection with the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article.

Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 34, paragraph (1) or (3), Article 35, paragraph (1), or Article 36, paragraph (1), the period of limitation is governed by the period of limitation for the crimes under those provisions.

Where paragraph (1) applies to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.

In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:

domestic corporation: a domestic corporation as prescribed in Article 2, item (iii) of the Corporation Tax Act;

foreign corporation: a foreign corporation as prescribed in Article 2, item (iv) of the Corporation Tax Act;

public interest corporation, etc.: a public interest corporation, etc. as prescribed in Article 2, item (vi) of the Corporation Tax Act (including one deemed to be a public interest corporation, etc. prescribed in that item for the purpose of applying the provisions of laws and regulations concerning corporation tax under an Act other than that Act);

association or foundation without juridical personality: These mean an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act;

consolidated parent corporation: a consolidated parent corporation as prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act;

consolidated subsidiary corporation: a consolidated subsidiary corporation as prescribed in Article 2, item (xii)-7 of the Corporation Tax Act;

consolidated full controlling interest: a consolidated full controlling interest as prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act;

profit-making business: a profit-making business as prescribed in Article 2, item (xiii) of the Corporation Tax Act;

consolidated income: consolidated income as prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act;

designated period: the period from April 1, 2012 to March 31, 2014;

business year: a business year as prescribed in Articles 13 and 14 of the Corporation Tax Act and Article 66-11-3, paragraph (5) of the Act on Special Measures Concerning Taxation;

consolidated business year: a consolidated business year as prescribed in Article 15-2 of the Corporation Tax Act;

trust subject to corporate taxation: These mean a trust subject to corporate taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act;

return of special corporation tax for reconstruction: a return under the provisions of Article 53, paragraph (1) (including a return filed after the deadline prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) and a return under the provisions of Article 54;

amended return: These mean an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;

written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes;

reassessment: a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes;

accessory tax: accessory tax as prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes;

appropriation: an appropriation under the provisions of Article 57, paragraph (1) of the Act on General Rules for National Taxes;

interest on refund: interest on refund as prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes.

An association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation are deemed to be corporations, and the provisions of this Chapter (excluding Section 6) apply to them.

The trustee of a trust subject to corporate taxation is deemed to be a different person for the trust assets and other holdings of each trust subject to corporate taxation and for its personal assets and other holdings, as prescribed in Article 4-6, paragraph (1) of the Corporation Tax Act, respectively, and the provisions of this Chapter (excluding the following Article, Article 46, and Section 6) apply.

The provisions of Article 4-6, paragraph (2), Article 4-7, and Article 4-8 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.

A corporation is obligated to pay special corporation tax for reconstruction on its base corporation tax amount pursuant to this Act.

Special corporation tax for reconstruction is imposed pursuant to this Act on the base corporation tax amount of a corporation for each taxable business year.

The term "base corporation tax amount" as used in this Chapter means the amount specified in each of the following items according to the category of corporation set forth in that item:

a corporation other than a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of income for each business year that is the tax base for corporation tax of that corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 67 through 70-2 and Article 144 of that Act and the provisions of Chapter III, Sections 5 and 5-2 of the Act on Special Measures Concerning Taxation);

a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of consolidated income for each consolidated business year that is the tax base for corporation tax of that consolidated parent corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 81-13 through 81-17 of that Act and the provisions of Chapter III, Sections 17 and 18 of the Act on Special Measures Concerning Taxation).

The term "taxable business year" as used in this Chapter means a business year that includes a day within the period from the first day of the business year of a corporation that begins first within the designated period until the day on which two years have elapsed from that day.

Notwithstanding the provisions of the preceding paragraph, the taxable business year of a corporation set forth in each of the following items is the business year specified in that item:

a corporation established within the designated period (excluding a corporation set forth in the following item through item (v)): a business year that includes a day within the designated period;

a public interest corporation, etc. or an association or foundation without juridical personality that has newly commenced a profit-making business within the designated period (excluding a corporation set forth in item (iv) or (v)): a business year that includes a day within the period from the day on which it commenced that business until the last day of the designated period;

a public interest corporation, etc. (limited to one that does not conduct a profit-making business) that has come to fall under an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act or a cooperative, etc. prescribed in item (vii) of that Article (referred to as an "ordinary corporation, etc." in item (v), (a), 2.) within the designated period (excluding a corporation set forth in item (v)): a business year that includes a day within the period from the day on which it came so to fall until the last day of the designated period;

a foreign corporation that has newly come to fall under any of the foreign corporations set forth in Article 141, items (i) through (iii) of the Corporation Tax Act or the foreign corporations set forth in item (iv) of that Article (limited to those having domestic source income set forth in (a) or (b) of that item) within the designated period (excluding a corporation set forth in the following item): a business year that includes a day within the period from the day on which it came so to fall until the last day of the designated period (excluding a business year that began before the first day of the designated period);

the following corporations: a business year specified by Cabinet Order as equivalent to a business year that includes a day within the period prescribed in the preceding paragraph, or as equivalent to a business year that includes a day within the designated period:

the merging corporation, in cases where a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act (limited to one in which the merged corporation prescribed in item (xi) of that Article is the base corporation (meaning the corporation specified by Cabinet Order as being of the largest scale out of that merged corporation and the merging corporation prescribed in item (xii) of that Article pertaining to that qualified merger)) has been carried out within the period subject to taxation (meaning the period specified below for the category of corporation set forth below) of that merged corporation or merging corporation:

a corporation having a business year that includes the first day of the designated period (excluding a corporation set forth in 2.): the period from the first day of the business year of that corporation that begins first on or after that day until the day on which two years have elapsed from that day;

a corporation established within the designated period, a public interest corporation, etc. that has newly commenced a profit-making business within the designated period, a public interest corporation, etc. (limited to one that does not conduct a profit-making business) that has come to fall under an ordinary corporation, etc. within the designated period, and a foreign corporation that has newly come to fall under any of the foreign corporations set forth in Article 141, items (i) through (iii) of the Corporation Tax Act or the foreign corporations set forth in item (iv) of that Article (limited to those having domestic source income set forth in (a) or (b) of that item) within the designated period: the designated period;

the consolidated subsidiary corporation, in cases where, within the period of the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act that includes a day within the period subject to taxation prescribed in (a) of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the approval under Article 4-2 of that Act has been rescinded for that consolidated subsidiary corporation pursuant to the provisions of Article 4-5, paragraph (1) or (2) of that Act.

The place for tax payment for special corporation tax for reconstruction of a corporation is the place for tax payment for corporation tax of that corporation under the provisions of Articles 16 through 18 of the Corporation Tax Act.

The provisions of Article 19 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction in cases where a disposition designating the place for tax payment for corporation tax has been revoked.

The tax base of special corporation tax for reconstruction is the tax base corporation tax amount for each taxable business year.

The tax base corporation tax amount for each taxable business year is the base corporation tax amount for each taxable business year; provided, however, that the tax base corporation tax amount for the last taxable business year of the taxable business years of a corporation set forth in any of the following items is the amount calculated by multiplying the base corporation tax amount by the ratio that the number of months in the period specified in the relevant item for the category of corporation set forth in that item bears to the number of months in that last taxable business year:

a corporation for which the total number of months of its taxable business years exceeds 24 months as a result of a change in its business year or any other reason (excluding a corporation set forth in the following item or item (iii)): the period from the first day of that last taxable business year until the day on which two years have elapsed from the first day of the business year of that corporation that begins first within the designated period;

a corporation set forth in Article 45, paragraph (2), items (i) through (iv): the period from the first day of that last taxable business year until the last day of the designated period (or, if the corporation has dissolved due to a merger on or before that day, or its residual assets have been finalized before that day, the day preceding the day of that merger or the day on which those residual assets were finalized);

a corporation set forth in Article 45, paragraph (2), item (v): the period specified by Cabinet Order as equivalent to the periods specified in the preceding two items.

The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.

The amount of special corporation tax for reconstruction is the amount calculated by multiplying the tax base corporation tax amount for each taxable business year by a tax rate of 10 percent.