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;

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.

Special income tax for reconstruction is imposed pursuant to this Act on the base income tax amount pertaining to income tax for each year from 2013 to 2047 imposed on a resident or nonresident.

Special income tax for reconstruction is imposed pursuant to this Act on the base income tax amount pertaining to income tax on income arising during the period from January 1, 2013 to December 31, 2047 imposed on a domestic corporation or foreign corporation.

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 amount of special income tax for reconstruction imposed on an individual is the amount calculated by multiplying the individual's base income tax amount for the relevant year by a tax rate of 1.1 percent.

If a resident filing a return of special income tax for reconstruction is subject to the provisions of Article 93, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to Article 33, paragraph (1) in any year from 2020 to 2047, and the amount equivalent to the foreign tax adjusted at distribution as prescribed in that paragraph for that year exceeds the amount specified by Cabinet Order as the amount of income tax for that year, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, pursuant to the provisions of Cabinet Order.

If a nonresident filing a return of special income tax for reconstruction is subject to the provisions of Article 165-5-3, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to Article 33, paragraph (1) in any year from 2020 to 2047, and the amount equivalent to the foreign tax adjusted at distribution as prescribed in that paragraph for that year exceeds the lesser of the following amounts, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount specified by Cabinet Order as the amount equivalent to the amount of special income tax for reconstruction that would be calculated if the provisions of the preceding Article were applied by treating as the base income tax amount only the amount of income tax calculated, pursuant to that Act and other provisions of laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Article 165-5-3 and Article 165-6 of that Act), on the amount of income pertaining to income attributable to a permanent establishment as prescribed in Article 165-5-3, paragraph (1) of the Income Tax Act for that 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.

If a resident filing a return of special income tax for reconstruction is subject to the provisions of Article 95, paragraph (1) of the Income Tax Act in any year from 2013 to 2047, and the amount of credit-eligible foreign income tax as prescribed in that paragraph for that year exceeds the maximum credit as prescribed in that paragraph, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the amount of foreign income as prescribed in that paragraph arising in that year, out of the amount of special income tax for reconstruction for that year calculated by applying the provisions of the preceding two Articles.

If a nonresident filing a return of special income tax for reconstruction is subject to the provisions of Article 165-6, paragraph (1) of the Income Tax Act in any year from 2017 to 2047, and the amount of credit-eligible foreign income tax as prescribed in that paragraph for that year exceeds the maximum credit as prescribed in that paragraph, the amount of the excess is deducted from the amount of special income tax for reconstruction for that year, up to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the amount of foreign income as prescribed in that paragraph arising in that year, out of the amount equivalent to the amount of special income tax for reconstruction that would be calculated if the provisions of the preceding two Articles were applied by treating as the base income tax amount only the amount of income tax calculated, 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), on the amount of income pertaining to income attributable to a permanent establishment as prescribed in that paragraph.

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.

An individual for whom the sum total of the deducted amount as prescribed in Article 104, paragraph (1) of the Income Tax Act for any year from 2013 to 2047 and the amount calculated by multiplying that deducted amount by 2.1 percent is 150,000 yen or more must pay to the national government the special income tax for reconstruction pertaining to the income tax to be paid under that paragraph or Article 107, paragraph (1) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), together with that income tax.

If there is special income tax for reconstruction to be paid under the preceding paragraph, with regard to the application of the provisions of Part II, Chapter V, Section 1 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the term "deducted amount" in Article 104, paragraph (1) of that Act is deemed to be replaced with "the sum total of the deducted amount and the amount calculated by multiplying that amount by 2.1 percent"; the term "income tax" in that paragraph is deemed to be replaced with "income tax and special income tax for reconstruction"; the term "income tax" in Article 107, paragraph (1) of that Act is deemed to be replaced with "income tax and special income tax for reconstruction"; the term "amount calculated" in Article 111, paragraph (4) of that Act is deemed to be replaced with "the sum total of the amount calculated and the amount calculated by multiplying that amount by 2.1 percent"; and the term "income tax" in Article 114, paragraphs (1) through (3) and Article 115 of that Act is deemed to be replaced with "income tax and special income tax for reconstruction".

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.

The provisions of paragraph (3) apply mutatis mutandis to a return under paragraph (5) (including a return filed after the deadline pertaining to that return) or a return under the preceding paragraph pertaining to special income tax for reconstruction for a year, or to an amended return or written request for reassessment pertaining to those returns. In such a case, the phrase "final return, amended return, or" in paragraph (3) is deemed to be replaced with "return under Article 172, paragraph (1) of the Income Tax Act (including a return filed after the deadline pertaining to that return) or return under Article 173, paragraph (1) of that Act, or amended return pertaining to those returns or".

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.

If a person who has filed a return of special income tax for reconstruction under paragraph (1) of the preceding Article pays to the national government, by the payment deadline under paragraph (1), special income tax for reconstruction in an amount of one half or more of the amount of special income tax for reconstruction to be paid under paragraph (1) (or, if the person submits the written application referred to in Article 133, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to paragraph (6), the amount obtained by deducting from that amount of special income tax for reconstruction the amount of special income tax for reconstruction for which the person seeks a deferment of payment under the following paragraph as stated in that written application), the person may postpone payment of the remaining amount for the period until May 31 of the year in which the person made that payment. In such a case, the provisions of Article 131, paragraphs (2) and (3) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis.

When permitting a deferment of payment of income tax to be paid under Article 132, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the district director is to also permit a deferment of payment of special income tax for reconstruction equivalent to the amount calculated by multiplying the amount of income tax subject to that deferment of payment by 1.1 percent.

In the case of granting permission for deferment of payment of special income tax for reconstruction under the preceding paragraph, with regard to the application of the provisions of Article 132, paragraph (2) and Articles 133 through 137 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), the term "amount of income tax" in that paragraph is deemed to be replaced with "sum total of the amount of income tax and special income tax for reconstruction"; the term "income tax" in the proviso to that paragraph is deemed to be replaced with "income tax and special income tax for reconstruction"; the phrase "amount of income tax and" in Article 133, paragraph (1) of that Act is deemed to be replaced with "sum total of the amount of income tax and special income tax for reconstruction, and"; the term "amount of income tax" in paragraph (2) of that Article is deemed to be replaced with "sum total of the amount of income tax and special income tax for reconstruction"; the phrase "amount of income tax and" in paragraph (4) of that Article is deemed to be replaced with "sum total of the amount of income tax and special income tax for reconstruction, and"; the term "amount of income tax" in paragraph (5) of that Article and Article 135, paragraph (1), item (i) of that Act is deemed to be replaced with "sum total of the amount of income tax and special income tax for reconstruction"; the term "amount of income tax" in item (ii) of that paragraph is deemed to be replaced with "sum total of the amount of income tax and the amount of special income tax for reconstruction set forth in Article 17, paragraph (1), item (ii) (Filing of Return on Tax Base and Amount of Tax) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011)"; the term "income tax" in Article 136, paragraph (1) of that Act is deemed to be replaced with "income tax and special income tax for reconstruction"; the term "amount of income tax" in items (i) and (ii) of that paragraph is deemed to be replaced with "sum total of the amount of income tax and special income tax for reconstruction"; the term "income tax" in Article 137 of that Act is deemed to be replaced with "income tax and special income tax for reconstruction"; and the term "amount of income tax" is deemed to be replaced with "sum total of the amount of income tax and special income tax for reconstruction".

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 provisions of paragraph (3) apply mutatis mutandis in the case where special income tax for reconstruction and income tax have been paid under the preceding paragraph. In such a case, the term "that paragraph" in paragraph (3) is deemed to be replaced with "paragraph (13)".

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.

The provisions of Article 138, paragraphs (3) and (4) and Article 139, paragraphs (3) through (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to special income tax for reconstruction to be refunded under paragraphs (1), (3), and (4).

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 provisions of paragraph (6) apply mutatis mutandis in the case where special income tax for reconstruction and income tax have been refunded under the preceding paragraph. In such a case, the term "that paragraph" in paragraph (6) is deemed to be replaced with "paragraph (10)".

The provisions of Article 173, paragraph (4) of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction to be refunded under paragraph (8).

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 153-5 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 commencement of an inheritance comes to fall under a case set forth in either item of paragraph (3) due to a decrease or increase 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 for that year or has been subject to a determination.

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 provisions of Article 159, paragraphs (3) and (4) and Article 160, paragraphs (3) through (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 168 of that Act) apply mutatis mutandis to special income tax for reconstruction to be refunded under paragraphs (1), (3), and (4).

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.

The amount of special income tax for reconstruction imposed on a corporation is the amount calculated by multiplying the base income tax amount of that corporation by a tax rate of 1.1 percent.

A person who is to collect and pay income tax pursuant to the provisions of Part IV, Chapters I through VI of the Income Tax Act, and Article 3-3, paragraph (3), Article 6, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article), Article 8-3, paragraph (3), Article 9-2, paragraph (2), Article 9-3-2, paragraph (1), Article 37-11-4, paragraph (1), Article 37-14, paragraph (8), Article 41-9, paragraph (3), Article 41-12, paragraph (3), Article 41-12-2, paragraphs (2) through (4), and Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation must, at the time of that collection (limited to collection to be made during the period from January 1, 2013 to December 31, 2047), collect special income tax for reconstruction together with that income tax, and pay that special income tax for reconstruction to the national government together with that income tax by the statutory payment due date for that income tax (meaning the statutory payment due date as prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies in Article 30, paragraph (1)).

The amount of special income tax for reconstruction to be collected under the preceding paragraph is the amount calculated by multiplying the amount of income tax to be collected and paid pursuant to the provisions prescribed in that paragraph or other provisions of laws and regulations concerning income tax (or, if there is an amount deducted under 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), the amount of income tax calculated without making the deduction under that paragraph) by a tax rate of 1.1 percent.

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)".

A person who is to refund income tax pursuant to the provisions set forth in the following items must, at the time of that refund (limited to the refund specified in each of those items for the category of provisions set forth in that item), refund special income tax for reconstruction equivalent to the amount calculated by multiplying the amount of income tax to be refunded by 1.1 percent to the person receiving the refund of that income tax, together with that income tax.

the provisions of Article 37-11-4, paragraph (3) or Article 37-11-6, paragraph (7) of the Act on Special Measures Concerning Taxation: a refund to be made pursuant to those provisions during the period from January 1, 2013 to December 31, 2047;

the provisions of Article 41-12, paragraph (5) or (6) of the Act on Special Measures Concerning Taxation: a refund to be made pursuant to those provisions with regard to discount bonds prescribed in paragraph (7) of that Article that were issued during the period from January 1, 2013 to December 31, 2047.

A person who is to make a refund, pursuant to the provisions of Article 37-11-6, paragraph (7) of the Act on Special Measures Concerning Taxation, of income tax already collected pursuant to the provisions of Article 9-3-2, paragraph (1) of that Act must, notwithstanding the provisions of the preceding paragraph, at the time of that refund (limited to a refund to be made pursuant to the provisions of Article 37-11-6, paragraph (7) of that Act during the period from January 1, 2020 to December 31, 2047), if the amount of special income tax for reconstruction already collected together with that income tax exceeds the amount of special income tax for reconstruction to be collected together with the income tax to be collected pursuant to the provisions of Article 9-3-2, paragraph (1) of that Act as calculated by applying the provisions of Article 37-11-6, paragraph (6) of that Act, refund special income tax for reconstruction equivalent to the amount of that excess, together with the income tax to be refunded, to the person receiving the refund of that income tax.

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, or refunded, pursuant to the provisions of the preceding paragraphs, special income tax for reconstruction in an amount equivalent to 1.1/101.1 of the amount so to be collected and paid or refunded, and income tax in an amount equivalent to 100/101.1 of that amount, are to be treated as having been collected and paid or refunded.

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 amount of income tax under the provisions of Article 185, paragraph (1) or Article 186, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction prescribed in paragraph (2) of the preceding Article that pertains to that income tax: the amount according to a table specified by the Minister of Finance in consideration of the amounts specified in Appended Tables 2 through 4 of that Act and the calculation of the amount of special income tax for reconstruction specified in this Act;

the amount of income tax calculated pursuant to the provisions of Article 189, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction prescribed in paragraph (2) of the preceding Article that pertains to that income tax: the amount calculated by a method specified by the Minister of Finance in consideration of the method specified by the Minister of Finance as prescribed in Article 189, paragraph (1) of that Act and the calculation of the amount of special income tax for reconstruction specified in this Act.

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);

the total amount of the amount of tax set forth in Article 190, item (ii) of the Income Tax Act (or, if the provisions of Article 41-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation apply, the amount of tax after applying the provisions of that paragraph) and the amount of special income tax for reconstruction calculated by multiplying that amount of tax by 1.1 percent (or, if that total amount includes a fraction of less than 100 yen or the whole of that total amount is less than 100 yen, the amount after rounding down that fractional amount or the whole amount).

If an appropriation or a payment is made pursuant to the provisions of the preceding paragraph, for the purpose of applying the provisions of Articles 191 through 193 of the Income Tax Act, the phrase "the case referred to in the preceding Article" in Article 191 of that Act is deemed to be replaced with "the case referred to in Article 30, paragraph (1) (Year-End Adjustment) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (referred to as the 'Special Measures Act' in the following Article)"; the phrase "that Article" with "that paragraph"; the term "income tax" with "income tax and special income tax for reconstruction"; the phrase "Article 190" in Article 192, paragraph (1) of that Act with "Article 30, paragraph (1) of the Special Measures Act"; the phrase "prescribed in that Article" with "prescribed in that paragraph"; the phrase "referred to in that Article" with "prescribed in Article 190 (Year-End Adjustment)"; the phrase "prescribed in Article 190" in paragraph (2) of that Article with "prescribed in Article 30, paragraph (1) of the Special Measures Act"; the phrase "the resident referred to in that Article" with "the resident prescribed in Article 190"; the phrase ", Article 190" with ", Article 30, paragraph (1) of the Special Measures Act"; the phrase "and Article 190" in item (i) of that paragraph with ", and Article 28, paragraph (1) (Withholding Obligation, etc.) and Article 30, paragraph (1) of the Special Measures Act"; the phrase "the amount of income tax" with "the total amount of income tax and special income tax for reconstruction"; the phrase "the provisions" in item (ii) of that paragraph with "the provisions and the provisions of Article 28, paragraph (1) of the Special Measures Act"; and the phrase "the amount of income tax" with "the amount of income tax and special income tax for reconstruction".

The provisions of Article 28, paragraphs (9) and (11) apply mutatis mutandis to cases where there has been an appropriation or payment, or a refund or collection, of income tax and special income tax for reconstruction under the provisions of paragraph (1) or under the provisions of Article 191 or Article 192 of the Income Tax Act as applied with the replacement of terms pursuant to the preceding paragraph.

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 74-2, paragraph (1) (limited to the part pertaining to item (i); the same applies in the following paragraph) and Articles 74-8 through 74-11 of the Act on General Rules for National Taxes apply mutatis mutandis to cases where an examination concerning special income tax for reconstruction is conducted.

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.

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 Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (hereinafter referred to as the "Act on Reciprocal Exemption for Income of Foreign Residents, etc." in this Article) apply is as follows:

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:

covered dividends and similar income prescribed in Article 15, paragraph (1) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. to which the provisions of that paragraph apply;

covered dividends and similar income prescribed in Article 15, paragraph (3) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. to which the provisions of that paragraph apply;

covered dividends and similar income prescribed in Article 15, paragraph (5) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. to which the provisions of that paragraph apply;

third-country entity covered business income prescribed in Article 7, paragraph (5) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc., third-country entity covered international transportation business income prescribed in Article 11, paragraph (4) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc., third-country entity covered dividends and similar income prescribed in Article 15, paragraph (7) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. to which the provisions of that paragraph apply, tax-exempt covered interest prescribed in paragraph (8) of that Article to which the provisions of that paragraph apply, or third-country entity covered capital gains prescribed in Article 19, paragraph (5) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.;

specified covered business income prescribed in Article 7, paragraph (6) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc., specified covered international transportation business income prescribed in Article 11, paragraph (5) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc., specified covered dividends and similar income prescribed in Article 15, paragraph (9) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. to which the provisions of that paragraph apply, or specified tax-exempt covered interest prescribed in paragraph (10) of that Article to which the provisions of that paragraph apply;

the provisions of Article 17, paragraphs (5) and (7) and Article 18, paragraphs (12) through (15) apply mutatis mutandis to a person who is to file a return under the provisions of Article 172, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to Article 7, paragraph (7) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. (including as applied mutatis mutandis pursuant to Article 11, paragraph (6), Article 15, paragraph (12), or Article 19, paragraph (6) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.) with regard to the income set forth in (d) of the preceding item. In this case, the term "paragraph (13)" in paragraph (14) of that Article is deemed to be replaced with "paragraph (13) as applied mutatis mutandis pursuant to Article 33, paragraph (4), item (ii)";

if the amount of income tax is calculated, or income tax is imposed, pursuant to the provisions of the second sentence of Article 7, paragraph (8) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. (including as applied mutatis mutandis pursuant to Article 11, paragraph (7) or Article 15, paragraph (13) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.), the second sentence of paragraph (10) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (8) or Article 15, paragraph (14) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.), the second sentence of paragraph (12) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (9) or Article 15, paragraph (15) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.), the second sentence of paragraph (14) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (10) or Article 15, paragraph (16) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.), the second sentence of paragraph (16) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (11) or Article 15, paragraph (17) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.), or the second sentence of paragraph (18) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (12) or Article 15, paragraph (18) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.) with regard to the income set forth in item (i), (d) or (e), the provisions of this Chapter apply by deeming the amount of income tax calculated with regard to that income pursuant to those provisions at the tax rate before deducting the post-deduction applicable tax rate prescribed in Article 15, paragraph (9) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. to be the amount of income tax specified in Article 10, items (i) through (iii).

The provisions of Article 32, paragraph (1) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. apply mutatis mutandis to cases where, as a result of the application of the provisions concerning exemption, etc. of income tax, etc. prescribed in that paragraph or the provisions of the Act on Special Measures Concerning Taxation prescribed in that paragraph, or as a result of the provisions of Article 15, paragraph (30) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. not being applied, the content of the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of the Act on General Rules for National Taxes that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or the determination of a person who has filed a return of special income tax for reconstruction or has received a determination has come to differ.

The provisions of Article 32, paragraphs (2) and (3) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. apply mutatis mutandis to cases where, as a result of the confirmation by the Commissioner of the National Tax Agency referred to in paragraph (1) of that Article, 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 foreign resident, etc. who is a nonresident (meaning a foreign resident, etc. prescribed in Article 2, item (iii) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the same applies in the following paragraph), is to be reduced.

The provisions of Article 32, paragraph (5) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. apply mutatis mutandis to a resident, or a foreign resident, etc. who is a nonresident, who has received a reassessment under Article 7, paragraph (1) or (2) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (hereinafter referred to as the "Act on Special Provisions for the Enforcement of Tax Treaties" in this Article and Article 63) as applied mutatis mutandis pursuant to Article 32, paragraph (2) or (3) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. (including where these provisions are applied mutatis mutandis pursuant to the preceding paragraph) with regard to the amounts set forth in the items of Article 21, paragraph (2), in cases where, as a result of that reassessment, 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 filing or reassessment) stated in the return of special income tax for reconstruction for each year following the year to which the reassessment pertains, or pertaining to a year for which a determination was received, becomes excessive, 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 filing or reassessment) stated in the return of special income tax for reconstruction for each year following the year to which the reassessment pertains, or pertaining to a year for which a determination was received, becomes too small. In this case, the phrase "Article 7, paragraph (4)" in Article 32, paragraph (5) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. is deemed to be replaced with "Article 7, paragraph (4) (limited to the part pertaining to the row of Article 153 of the Income Tax Act in the table of that paragraph)"; the phrase "the row of Article 153 of the Income Tax Act and the row of Article 81 of the Corporation Tax Act in the table of paragraph (4) of that Article" with "the row of Article 153 of the Income Tax Act in that table"; and the phrase "paragraph (3) (Special Provisions, etc. on Request for Reassessment Where Confirmation by the Commissioner of the National Tax Agency Has Been Given)" with "paragraph (3) (Special Provisions, etc. on Request for Reassessment Where Confirmation by the Commissioner of the National Tax Agency Has Been Given) (including where these provisions are applied mutatis mutandis pursuant to Article 33, paragraph (6) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake)".

The provisions of Article 32, paragraph (6) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. apply mutatis mutandis to refunds or overpayments pertaining to a reassessment under the provisions of Article 7, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties as applied mutatis mutandis pursuant to paragraph (2) of that Article as applied mutatis mutandis pursuant to paragraph (6), or under the provisions of Article 7, paragraph (2) of the Act on Special Provisions for the Enforcement of Tax Treaties as applied mutatis mutandis pursuant to Article 32, paragraph (3) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. as applied mutatis mutandis pursuant to paragraph (6).

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;

the provisions of Article 17, paragraphs (5) and (7) and Article 18, paragraphs (12) through (15) apply mutatis mutandis to a person who is to file a return under the provisions of Article 172, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to Article 3-2, paragraph (13) 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 (c) of the preceding item). In this case, the term "paragraph (13)" in paragraph (14) of that Article is deemed to be replaced with "paragraph (13) as applied mutatis mutandis pursuant to Article 33, paragraph (9), item (ii)";

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 (4) of the Act on Special Provisions for the Enforcement of Tax Treaties (limited to the part pertaining to the row of Article 153 of the Income Tax Act in the table of that paragraph) apply mutatis mutandis to a resident or treaty partner resident, etc. who has received a reassessment under Article 7, paragraph (1) or (2) of the Act on Special Provisions for the Enforcement of Tax Treaties (including where these provisions are applied mutatis mutandis pursuant to the preceding paragraph) with regard to the amounts set forth in the items of Article 21, paragraph (2), in cases where, as a result of that reassessment, 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 filing or reassessment) stated in the return of special income tax for reconstruction for each year following the year to which the reassessment pertains, or pertaining to a year for which a determination was received, becomes excessive, 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 filing or reassessment) stated in the return of special income tax for reconstruction for each year following the year to which the reassessment pertains, or pertaining to a year for which a determination was received, becomes too small. In this case, the phrase "Special Provisions on Reassessment)" in the row of Article 153 of the Income Tax Act in that table is deemed to be replaced with "Special Provisions on Reassessment) (including as applied mutatis mutandis pursuant to Article 33, paragraph (10) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake)".

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.

The amount of special income tax for reconstruction imposed on a domestic corporation in each taxable business year pursuant to the provisions of the preceding Chapter on the income set forth in Article 10, item (iv), (a) and (b) (excluding the amount of special income tax for reconstruction imposed on a consolidated parent corporation or on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the taxable business year of that consolidated parent corporation) is deducted from the amount of special corporation tax for reconstruction for that taxable business year, as prescribed by Cabinet Order.

The provisions of the preceding paragraph do not apply to the amount of special income tax for reconstruction referred to in that paragraph that is imposed on income derived from a business other than a profit-making business, or from assets belonging to such a business, of a public interest corporation, etc. or an association or foundation without juridical personality that is a domestic corporation.

The amount of special income tax for reconstruction imposed on a consolidated parent corporation in each taxable business year pursuant to the provisions of the preceding Chapter on the income set forth in Article 10, item (iv), (a) and (b), and the amount of special income tax for reconstruction imposed pursuant to the provisions of that Chapter on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, in the consolidated business year that includes the last day of that taxable business year, on the income set forth in (a) and (b) of that item, are deducted from the amount of special corporation tax for reconstruction of that consolidated parent corporation for that taxable business year, as prescribed by Cabinet Order.

The provisions of paragraphs (1) and (2) apply mutatis mutandis to special income tax for reconstruction imposed on a foreign corporation in each taxable business year pursuant to the provisions of the preceding Chapter on domestic source income specified in each item of Article 141 of the Corporation Tax Act for the category of foreign corporation set forth in that item that is income set forth in Article 10, item (v), (a) and (b) (excluding dividends and similar income set forth in Article 161, item (v) of the Income Tax Act that are specified by Cabinet Order). In this case, the phrase "(excluding the amount of special income tax for reconstruction imposed on a consolidated parent corporation or on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the taxable business year of that consolidated parent corporation)" in paragraph (1) is deemed to be replaced with "(for special income tax for reconstruction collected pursuant to the provisions of Article 28, paragraph (1) with regard to the consideration set forth in Article 161, item (ii) of the Income Tax Act, excluding, out of that amount, the amount deemed, pursuant to the provisions of paragraph (4) of that Article, to have been collected under the provisions of paragraph (1) of that Article)", and the phrase "income derived" in paragraph (2) with "that domestic source income derived".

The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph) or paragraph (3) apply only if a document stating the amount to be deducted under those provisions and the details of its calculation is attached to the return of special corporation tax for reconstruction, amended return, or written request for reassessment. In this case, the amount to be deducted under those provisions is limited to the amount stated as that amount.

If a domestic corporation filing a return of special corporation tax for reconstruction is subject to the application of the provisions of Article 69, paragraph (1) of the Corporation Tax Act in a taxable business year, and the amount of credit-eligible foreign corporation tax prescribed in that paragraph for that taxable business year (including an amount deemed to be the amount of credit-eligible foreign corporation tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act pursuant to the provisions of Article 66-7, paragraph (1) and Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation) exceeds the maximum credit prescribed in that paragraph, the amount of that excess is deducted from the amount of special corporation tax for reconstruction for that taxable business year, up to the amount calculated, as prescribed by Cabinet Order, as the amount corresponding to the income of that domestic corporation for that taxable business year whose source is outside Japan, out of the amount of special corporation tax for reconstruction for that taxable business year calculated by applying the provisions of Article 48.

If a consolidated parent corporation filing a return of special corporation tax for reconstruction is subject to the application of the provisions of Article 81-15, paragraph (1) of the Corporation Tax Act in a taxable business year, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is subject to the application of the provisions of that paragraph in the consolidated business year that includes the last day of that taxable business year, and the amount of individual credit-eligible foreign corporation tax prescribed in that paragraph of that consolidated parent corporation for that taxable business year (including an amount deemed to be the amount of individual credit-eligible foreign corporation tax prescribed in Article 81-15, paragraph (1) of the Corporation Tax Act pursuant to the provisions of Article 68-91, paragraph (1) and Article 68-93-3, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) exceeds the individually attributed amount of consolidated maximum credit of that consolidated parent corporation prescribed in paragraph (1) of that Article, or the amount of individual credit-eligible foreign corporation tax of that consolidated subsidiary corporation for that consolidated business year exceeds the individually attributed amount of consolidated maximum credit of that consolidated subsidiary corporation prescribed in that paragraph, the amount of that excess is deducted from the amount of special corporation tax for reconstruction for that taxable business year, up to the amount calculated, as prescribed by Cabinet Order, as the amount attributable to that consolidated parent corporation or that consolidated subsidiary corporation out of the maximum credit for special corporation tax for reconstruction for that taxable business year.

The maximum credit for special corporation tax for reconstruction prescribed in the preceding paragraph means the amount calculated, as prescribed by Cabinet Order, as the amount corresponding to the consolidated income for that taxable business year whose source is outside Japan, out of the amount of special corporation tax for reconstruction of a consolidated parent corporation for each taxable business year calculated by applying the provisions of Article 48.

The provisions of Article 69, paragraph (9) of the Corporation Tax Act apply mutatis mutandis to cases where the provisions of paragraph (1) apply.

The provisions of paragraph (1) or (2) apply only if a document stating the amount to be deducted under those provisions and the details of its calculation is attached to the return of special corporation tax for reconstruction, amended return, or written request for reassessment. In this case, the amount to be deducted under those provisions is limited to the amount stated as that amount.

With regard to the deductions from the amount of special corporation tax for reconstruction under the provisions of the preceding two Articles, the deduction under the provisions of the preceding Article is to be made first, and then the deduction under the provisions of Article 49 is to be made.

The amount to be attributed to a consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for each taxable business year or for the consolidated business year that includes the last day of that taxable business year is the amount obtained by deducting the subtractive adjustment amount (meaning the total of the following amounts pertaining to that consolidated parent corporation or consolidated subsidiary corporation; the same applies hereinafter in this paragraph) from the attributed corporation tax burden amount for that taxable business year, and the amount to be attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is, if there is an attributed corporation tax burden amount for that taxable business year, the amount obtained by deducting that attributed corporation tax burden amount from the subtractive adjustment amount, and, if there is an attributed corporation tax reduction amount for that taxable business year, the total of that attributed corporation tax reduction amount and the subtractive adjustment amount; provided, however, that if there is no tax base corporation tax amount for that taxable business year and a refund under the provisions of Article 56, paragraph (1) or Article 59, paragraph (1) has been received, there is to be no amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for that taxable business year or consolidated business year, and the amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is the amount set forth in item (i):

the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the amount to be deducted under the provisions of Article 49, paragraph (3);

the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the amount deducted under the provisions of Article 50, paragraph (2).

The attributed corporation tax burden amount prescribed in the preceding paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the total of the amounts set forth in that item and item (ii) exceeds the amount set forth in item (iv), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the amount set forth in item (ii) exceeds the total of the amounts set forth in item (iii) and item (iv); and the attributed corporation tax reduction amount prescribed in that paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the amount set forth in item (iv) exceeds the total of the amounts set forth in item (i) and item (ii), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the total of the amounts set forth in that item and item (iv) exceeds the amount set forth in item (ii):

the amount equivalent to 10 percent of the amount calculated by multiplying the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act of the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph for the taxable business year referred to in that paragraph or for the consolidated business year that includes the last day of that taxable business year by the rate of corporation tax applied to the consolidated income for that taxable business year;

the amount equivalent to 10 percent of the amount attributable to the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph out of the added amount prescribed in the provisions of Article 68-10, paragraph (5), Article 68-11, paragraph (12), Article 68-13, paragraph (4), Article 68-14, paragraph (5), Article 68-15, paragraph (5), or Article 68-15-4, paragraph (5) of the Act on Special Measures Concerning Taxation, the provisions of Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011; hereinafter referred to as the "amending Act" in this item), which are to remain in force pursuant to the provisions of Article 72 of the Supplementary Provisions of the amending Act, and other provisions specified by Cabinet Order as being similar to these provisions;

the amount equivalent to 10 percent of the amount calculated by multiplying the individual loss amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act of the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph for the taxable business year referred to in that paragraph or for the consolidated business year that includes the last day of that taxable business year by the rate of corporation tax applied to the consolidated income for that taxable business year;

the amount equivalent to 10 percent of the amount attributable to the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph out of the amount deducted from the pre-adjustment consolidated tax amount prescribed in the provisions of Article 25-2, paragraphs (2) and (3), Article 25-2-2, paragraphs (2) and (3), Article 25-2-3, paragraphs (2) and (3), Article 25-3, paragraph (1), Article 25-3-2, paragraph (1), and Article 25-3-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "Earthquake Special Provisions Act" in this item), the provisions of Article 68-9, paragraphs (1) through (4), Article 68-10, paragraphs (2) and (3), Article 68-11, paragraphs (7) through (9), Article 68-13, paragraphs (1) and (2), Article 68-14, paragraphs (2) and (3), Article 68-15, paragraphs (2) and (3), Article 68-15-2, paragraph (2), Article 68-15-3, paragraphs (1) through (3), Article 68-15-4, paragraphs (2) and (3), Article 68-15-5, paragraph (1), and Article 68-15-6, paragraphs (7) and (8) of the Act on Special Measures Concerning Taxation, and other provisions concerning tax credits specified by Cabinet Order, pursuant to those provisions (excluding the part that is to constitute the pre-adjustment consolidated tax amount excess prescribed in Article 68-15-7, paragraph (1) of the Act on Special Measures Concerning Taxation pursuant to the provisions of the second sentence of Article 68-15-7, paragraph (1) of that Act (including as applied with the replacement of terms pursuant to the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act)).

If the consolidated parent corporation referred to in paragraph (1) is a consolidated parent corporation subject to the application of the provisions of Article 81-12, paragraph (2) of the Corporation Tax Act, or of Article 68-8, paragraph (1) (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) or Article 68-108, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 68-8, paragraph (2) of that Act; the same applies hereinafter in this paragraph) of the Act on Special Measures Concerning Taxation, the provisions of the preceding paragraph apply by deeming the ratio of the amount of corporation tax calculated on the amount of consolidated income for each taxable business year pursuant to the provisions of Article 81-12 of the Corporation Tax Act (including as applied with the replacement of terms pursuant to the provisions of Article 68-108, paragraph (1) of the Act on Special Measures Concerning Taxation) and Article 68-8, paragraph (1) and Article 68-100, paragraph (1) of the Act on Special Measures Concerning Taxation to that amount of consolidated income (for a taxable business year in which there is no amount of consolidated income, the tax rate applied to an amount of 8,000,000 yen or less per year prescribed in Article 81-12, paragraph (2) of the Corporation Tax Act or items (ii) and (iii) of that table) to be the tax rate prescribed in items (i) and (iii) of the preceding paragraph.

If the taxable business year of the consolidated parent corporation referred to in paragraph (1) is a taxable business year subject to the application of the proviso to Article 47, paragraph (2), the attributed corporation tax burden amount and the attributed corporation tax reduction amount prescribed in paragraph (1) are the amounts calculated by multiplying the amounts calculated pursuant to the provisions of paragraph (2) by the ratio prescribed in the proviso to paragraph (2) of that Article.

A corporation must file with the district director a return stating the following matters within two months from the day following the last day of each taxable business year; provided, however, that if there is no tax base corporation tax amount set forth in item (i), the corporation is not required to file that return:

the tax base corporation tax amount that is the tax base for that taxable business year;

the amount of special corporation tax for reconstruction calculated by applying the provisions of the preceding Section to the tax base corporation tax amount set forth in the preceding item;

if there is any amount to be deducted under the provisions of Article 49 that could not be fully deducted in the calculation of the amount of special corporation tax for reconstruction set forth in the preceding item, the amount that could not be fully deducted;

the bases for calculating the amounts set forth in the preceding three items, and the information that Ministry of Finance Order prescribes.

If the residual assets of a domestic corporation in liquidation have been finalized, with regard to the application of the provisions of the preceding paragraph to the taxable business year of that domestic corporation that includes the day on which those residual assets were finalized, the phrase "within two months" in that paragraph is replaced with "within one month (or, if the final distribution or delivery of residual assets is made within one month from that following day, by the day preceding the day on which it is made)".

With regard to the application of the provisions of paragraph (1) to a foreign corporation, the phrase "within two months" in that paragraph is replaced with "within two months (or, if a corporation falling under a foreign corporation set forth in Article 141, items (i) through (iii) of the Corporation Tax Act ceases to fall under any of the foreign corporations set forth in those items without filing a notification of a tax agent under the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, or if a corporation falling under a foreign corporation set forth in Article 141, item (iv) of the Corporation Tax Act discontinues the business prescribed in Article 138, item (ii) of that Act that it conducts in Japan, by whichever is earlier of the day preceding the day on which two months have elapsed from the day following the last day of that taxable business year and the day on which it ceases so to fall or the day of that discontinuance)".

If, with regard to the filing of a return of corporation tax on the income or consolidated income of the corporation referred to in paragraph (1) for the taxable business year referred to in that paragraph, the deadline for filing a return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act; the same applies hereinafter in this paragraph) or Article 81-22, paragraph (1) of that Act (hereinafter referred to as a "corporation tax return" in this paragraph) has been extended pursuant to the provisions of Article 75 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) or Article 75-2 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act), or Article 81-23 or Article 81-24 of that Act, the deadline for filing the return under the provisions of paragraph (1) is, notwithstanding the provisions of the main clause of that paragraph, that extended deadline for filing. In this case, with regard to special corporation tax for reconstruction for the taxable business year pertaining to that return, the provisions set forth in item (i) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 74, paragraph (1) of that Act, and the provisions set forth in item (ii) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 81-22, paragraph (1) of that Act:

the provisions of Article 75, paragraph (7) of the Corporation Tax Act, or the provisions of Article 75, paragraph (7) of that Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (6) or (8) of that Act;

the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-23, paragraph (2) of that Act, or the provisions of Article 75, paragraph (7) of that Act as applied mutatis mutandis pursuant to Article 81-24, paragraph (3) or (6) of that Act.

The provisions of Article 66-3 of the Act on Special Measures Concerning Taxation apply mutatis mutandis to special corporation tax for reconstruction for the taxable business year pertaining to the return under the provisions of paragraph (1) of a corporation subject to the application of the following provisions as applied mutatis mutandis pursuant to the preceding paragraph:

the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (6) of that Act;

the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-24, paragraph (3) of that Act.

If there is an amount set forth in paragraph (1), item (iii) of the preceding Article with regard to special corporation tax for reconstruction for a taxable business year of a corporation, the corporation may, even if it is not obligated to file a return pursuant to the proviso to that paragraph, file with the district director a return stating the matters set forth in the items of paragraph (1) of the preceding Article in order to receive a refund under the provisions of Article 56, paragraph (1).

A corporation that has filed a return under the provisions of Article 53, paragraph (1) must, if there is an amount set forth in item (ii) of that paragraph stated in that return, pay to the national government special corporation tax for reconstruction in an amount equivalent to that amount by the deadline for filing that return.

If a return of special corporation tax for reconstruction has been filed and the amount set forth in Article 53, paragraph (1), item (iii) is stated in that return, the district director refunds to the corporation that filed that return the tax in an amount equivalent to that amount.

When the amount of interest on refund is calculated with respect to a refund under the preceding paragraph, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period from the day after the deadline or day specified in each of the following items, according to which of the returns set forth in those items the return pertaining to that refund falls under, to the day on which the decision to pay that refund is made or the day on which an appropriation of that refund is made (or, if there is a day before that day on which the refund became suitable for appropriation, the day on which it became so suitable):

a return under the provisions of Article 53, paragraph (1) (limited to one filed by the deadline for filing that return): the deadline for filing that return;

a return under the provisions of Article 53, paragraph (1) (excluding one filed by the deadline for filing that return): the day on which that return was filed;

a return under the provisions of Article 54: the day on which that return was filed (or, if that return was filed before the base filing deadline (meaning the deadline for filing that return in the case where that return were a return under the provisions of Article 53, paragraph (1); the same applies hereinafter in this item), that base filing deadline).

If an appropriation of a refund under paragraph (1) is made to special corporation tax for reconstruction that remains unpaid for the taxable business year to which the return of special corporation tax for reconstruction referred to in that paragraph pertains, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be waived for the part of the special corporation tax for reconstruction covered by that appropriation.

Beyond what is provided for in the preceding two paragraphs, the procedures for the refund referred to in paragraph (1), the method of appropriation of a refund under the provisions of that paragraph (including the interest on refund pertaining to it), and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.

The provisions of Article 80-2 of the Corporation Tax Act apply mutatis mutandis where a corporation has filed an amended return, or has been subject to a reassessment or determination (meaning a determination under the provisions of Article 25 of the Act on General Rules for National Taxes; hereinafter the same applies in this Article), 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 53, paragraph (1), item (i) or (ii) for a taxable business year for which a determination was made, among the taxable business years following the business year or consolidated business year to which that amended return or that reassessment or determination pertains (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment), becomes excessive:

the amounts set forth in Article 74, paragraph (1), items (i) through (v) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145 of that Act) which are to be stated in a final return as prescribed in Article 2, item (xxxi) of that Act, or the amounts set forth in Article 81-22, paragraph (1), items (i) through (v) of that Act which are to be stated in a consolidated final return as prescribed in Article 2, item (xxxii) of that Act;

the amounts set forth in Article 53, paragraph (1), items (i) through (iii) which are to be stated in a return of special corporation tax for reconstruction.

If a corporation has obtained the approval referred to in Article 4-2 or Article 121, paragraph (1) (including as applied mutatis mutandis pursuant to Article 146 of that Act; the same applies in the following paragraph) of the Corporation Tax Act, it may file a return of special corporation tax for reconstruction and an amended return pertaining to that return (referred to as a "return of special corporation tax for reconstruction, etc." in the following paragraph) by using a blue-colored return form.

If the approval referred to in Article 121, paragraph (1) of the Corporation Tax Act given to a corporation has been rescinded pursuant to the provisions of Article 127, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 146 of that Act), any return of special corporation tax for reconstruction, etc. that the corporation filed by using a blue-colored return form pursuant to the provisions of the preceding paragraph on or after the first day of the business year specified in the relevant item of Article 127, paragraph (1) of that Act pertaining to that rescission (excluding one pertaining to special corporation tax for reconstruction for which the obligation to pay was established before that day) is deemed to be a return other than a blue return (meaning a return of special corporation tax for reconstruction, etc. filed by using a blue-colored return form pursuant to the provisions of that paragraph; the same applies in the following paragraph).

The provisions of Article 130, paragraph (2) of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction pertaining to a blue return filed by a corporation.

If a reassessment (including a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on a request for reassessment (meaning a request for reassessment under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes; the same applies in the following paragraph) with respect to that special corporation tax for reconstruction; hereinafter referred to as a "reassessment or similar decision" in this paragraph and the following paragraph) is made with respect to special corporation tax for reconstruction pertaining to a return of special corporation tax for reconstruction filed by a corporation, and the amount set forth in Article 53, paragraph (1), item (iii) increases as a result of that reassessment or similar decision, the district director refunds to that corporation the tax in an amount equivalent to the amount of the increase.

When the amount of interest on refund is calculated with respect to a refund under the preceding paragraph, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period from the day on which one month has elapsed from the day after the date of the reassessment or similar decision referred to in the preceding paragraph (or, if that reassessment or similar decision is a reassessment based on a request for reassessment, or is a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on a request for reassessment, whichever is earlier of the day on which three months have elapsed from the day after the date of that request for reassessment and the day on which one month has elapsed from the day after the date of that reassessment or similar decision) to the day on which the decision to pay that refund is made or the day on which an appropriation of that refund is made (or, if there is a day before that day on which the refund became suitable for appropriation, the day on which it became so suitable).

If an appropriation of a refund under paragraph (1) is made to special corporation tax for reconstruction that remains unpaid for the taxable business year to which the return of special corporation tax for reconstruction referred to in that paragraph pertains, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be waived for the part of the special corporation tax for reconstruction covered by that appropriation.

Beyond what is provided for in the preceding two paragraphs, the method of appropriation of a refund under the provisions of paragraph (1) (including the interest on refund pertaining to it) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.

The provisions of Article 81-28 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction for each taxable business year of a consolidated parent corporation.

The provisions of Article 152 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction that the principal trustee prescribed in Article 152, paragraph (1) of that Act is to pay pursuant to the provisions of Article 4-8, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 41, paragraph (3).

The provisions of Article 74-2 (limited to the part pertaining to paragraph (1), item (ii); the same applies in the following paragraph) and Articles 74-8 through 74-11 of the Act on General Rules for National Taxes apply mutatis mutandis where an examination concerning special corporation tax for reconstruction is conducted.

The provisions of Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis where questions are asked, an inspection is conducted, or the presentation or submission of articles is requested with regard to special corporation tax for reconstruction under the provisions of Article 74-2 of that Act as applied mutatis mutandis pursuant to the preceding paragraph.

Beyond what is provided for in the preceding paragraph, the application of the provisions of the Act on General Rules for National Taxes with regard to corporation tax or special corporation tax for reconstruction is as follows:

with regard to the application of the provisions of Article 71, paragraph (1), item (i) of the Act on General Rules for National Taxes, corporation tax and special corporation 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 58, paragraph (1), item (i), (a) of the Act on General Rules for National Taxes pertaining to corporation tax or special corporation tax for reconstruction (hereinafter referred to as a "reassessment or determination, etc." in this Article), and there is a reassessment or determination, etc. made with regard to other special corporation tax for reconstruction or corporation tax for which the taxpayer and the business year are the same as those of that corporation tax or special corporation 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 corporation tax for reconstruction or corporation tax is deemed to be another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that corporation tax or special corporation tax for reconstruction.

If a reassessment pertaining to a request for reassessment (meaning a request for reassessment under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph and paragraph (5)) has been made with respect to corporation tax pursuant to the provisions of Article 70, paragraph (3) of the Act on General Rules for National Taxes (including as read and applied with the replacement of terms pursuant to the provisions of Article 66-4, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019; hereinafter referred to as the "2019 Amendment Act" in this Article) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or of Article 68-88, paragraph (22) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act), a reassessment or determination (meaning a determination under the provisions of Article 25 of the Act on General Rules for National Taxes; the same applies in paragraph (5)) with respect to the special corporation tax for reconstruction pertaining to that corporation tax, or an assessment and determination (meaning a determination under the provisions of Article 32, paragraph (1) or (2) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) with regard to penalty tax (meaning penalty tax prescribed in Article 69 of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) to be imposed upon that reassessment or determination, may be made until the day on which six months have elapsed from the day on which that request for reassessment was made, notwithstanding the provisions of Article 70, paragraphs (1) and (2) of the Act on General Rules for National Taxes and the provisions of paragraph (8). The same applies to a reassessment or an assessment and determination with respect to the corporation tax pertaining to special corporation tax for reconstruction in the case where a reassessment pertaining to a request for reassessment has been made with respect to that special corporation tax for reconstruction pursuant to the provisions of paragraph (3) of that Article (including as read and applied with the replacement of terms pursuant to the provisions of paragraph (8)).

In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 70, paragraph (5), Article 71, and Article 72 of the Act on General Rules for National Taxes, the phrase "or the preceding two paragraphs" in that paragraph is deemed to be replaced with "or the preceding two paragraphs, or Article 63, paragraph (3) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the 'Special Measures Act')"; the phrase "or paragraph (3)" in item (ii) of that paragraph is deemed to be replaced with "or paragraph (3), or Article 63, paragraph (3) of the Special Measures Act"; the phrase "the day ... the preceding Article" in Article 71, paragraph (1) of that Act is deemed to be replaced with "the day ... the preceding Article or Article 63, paragraph (3) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act"; the phrase "that Article" is deemed to be replaced with "the preceding Article and that paragraph"; the phrase "the preceding Article" in item (iv), (b) of that paragraph is deemed to be replaced with "the preceding Article or Article 63, paragraph (3) of the Special Measures Act"; and the phrase "the day on which ... was made" in Article 72, paragraph (1) of that Act is deemed to be replaced with "the day on which ... was made, and, for tax to be paid as a result of a reassessment or determination or an assessment and determination under the provisions of Article 63, paragraph (3) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act, the day on which the reassessment or determination prescribed in that paragraph was made".

If a reassessment pertaining to a request for reassessment has been made with respect to corporation tax pursuant to the provisions of Article 71, paragraph (1) of the Act on General Rules for National Taxes (limited to the part pertaining to item (iii), and including as read and applied with the replacement of terms pursuant to the provisions of Article 66-4, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or of Article 68-88, paragraph (22) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act), and the day on which the period specified in that item expires comes after the day on which the period during which a reassessment or determination, etc. may be made with respect to the special corporation tax for reconstruction pertaining to that corporation tax pursuant to the provisions of Article 70 of the Act on General Rules for National Taxes or the provisions of paragraph (3) or (8) expires, a reassessment or a determination with respect to that special corporation tax for reconstruction, or an assessment and determination with regard to penalty tax to be imposed upon that reassessment or determination, may also be made within six months from the day on which that request for reassessment was made, notwithstanding the provisions of that Article and the provisions of paragraphs (3) and (8). The same applies to a reassessment or an assessment and determination with respect to the corporation tax pertaining to special corporation tax for reconstruction in the case where a reassessment pertaining to a request for reassessment has been made with respect to that special corporation tax for reconstruction pursuant to the provisions of Article 71, paragraph (1) of that Act (limited to the part pertaining to that item, and including as read and applied with the replacement of terms pursuant to the provisions of paragraph (8)), and the day on which the period specified in that item expires comes after the day on which the period during which a reassessment or determination, etc. may be made with respect to that corporation tax pursuant to the provisions of Article 70 of that Act, the provisions of Article 66-4, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act or of Article 68-88, paragraph (22) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or the provisions of paragraph (3) expires.

In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes, the phrase "was made" in that paragraph is deemed to be replaced with "was made, and, for a national tax to be paid based on a reassessment or determination or an assessment and determination under the provisions of Article 63, paragraph (5) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, the day on which the reassessment or determination prescribed in that paragraph was made".

If the provisions of Article 66-4, paragraph (20) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or of Article 68-88, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, apply to the corporation tax on the income for each taxable business year or the corporation tax on the consolidated income of a corporation, then, with regard to the application of the provisions of Article 23, paragraph (1) (excluding item (ii)) of the Act on General Rules for National Taxes pertaining to the special corporation tax for reconstruction for each of those taxable business years (limited to the part pertaining to the application of those provisions), the phrase "five years" in that paragraph is deemed to be replaced with "six years".

A reassessment or determination, etc. set forth in any of the following items may be made, notwithstanding the provisions of Article 70, paragraph (1) of the Act on General Rules for National Taxes, until the day on which six years have elapsed from the due date or the day specified in the relevant item. In such a case, with regard to the application of the provisions of paragraphs (3) and (5) of that Article and Article 71, paragraph (1) of that Act, the phrase "pursuant to the provisions of" in Article 70, paragraph (3) of that Act is deemed to be replaced with "pursuant to the provisions of ... and Article 63, paragraph (8) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the 'Special Measures Act')"; the phrase ", the preceding two paragraphs" is deemed to be replaced with ", the preceding two paragraphs and paragraph (8) of that Article"; the phrase "or the preceding two paragraphs" in paragraph (5) of that Article is deemed to be replaced with "or the preceding two paragraphs, or Article 63, paragraph (8) of the Special Measures Act"; the phrase "the day ... the preceding Article" in Article 71, paragraph (1) of that Act is deemed to be replaced with "the day ... the preceding Article and Article 63, paragraph (8) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act"; the phrase "that Article" is deemed to be replaced with "the preceding Article and that paragraph"; and the phrase "the preceding Article" in item (iv), (b) of that paragraph is deemed to be replaced with "the preceding Article and Article 63, paragraph (8) of the Special Measures Act".

a reassessment or determination (meaning a reassessment or a determination under the provisions of Article 25 of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph) with respect to special corporation tax for reconstruction which is to cause a change in the tax basis, etc. prescribed in Article 19, paragraph (1) of that Act (hereinafter referred to as the "tax basis, etc." in this paragraph) or the tax amount, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as the "tax amount, etc." in this paragraph) as a result of any of the following reassessments or determinations: the statutory tax return due date prescribed in Article 2, item (vii) of that Act for the special corporation tax for reconstruction pertaining to that reassessment or determination (or, if the reassessment with respect to the corporation tax referred to in (a) or (b) is a reassessment pertaining to a return of refund claim prescribed in Article 61, paragraph (1) of that Act, the day on which that return of refund claim was filed);

a reassessment or determination with respect to corporation tax which is made based on the fact that a corporation conducted a transaction with a foreign related person prescribed in Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act on Special Measures Concerning Taxation pertaining to that corporation for a consideration amount different from the arm's length price prescribed in those provisions;

a reassessment or determination with respect to corporation tax which is to cause a change in the tax basis, etc. or tax amount, etc. as a result of the reassessment or determination set forth in (a);

a reassessment or determination with respect to special corporation tax for reconstruction which is to cause a change in the tax basis, etc. or tax amount, etc. as a result of a reassessment or determination set forth in (a) or (b) of the preceding item, or of the filing of a tax return prescribed in Article 2, item (vi) of the Act on General Rules for National Taxes (excluding a return filed by the due date prescribed in Article 17, paragraph (2) of that Act; hereinafter referred to as a "tax return" in this item) with respect to corporation tax based on the fact prescribed in (a) of that item or the filing of a tax return with respect to corporation tax which is to cause the change prescribed in (b) of the preceding item, or an assessment and determination with regard to penalty tax pertaining to that special corporation tax for reconstruction which is to be made upon the filing of a tax return: the day on which its tax liability was established.

The provisions of Article 66-4, paragraphs (22) and (23) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, and of Article 68-88, paragraphs (23) and (24) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, apply mutatis mutandis to the extinctive prescription of the national tax collection right prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes with respect to special corporation tax for reconstruction.

With regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes to special corporation tax for reconstruction to be paid based on a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of that Act as read and applied with the replacement of terms pursuant to the provisions of paragraph (8), the phrase "(Article 70, paragraph (3)" in that paragraph is deemed to be replaced with "(Article 70, paragraph (3) as read and applied with the replacement of terms pursuant to the provisions of Article 63, paragraph (8) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act", and the phrase ", Article 70, paragraph (3)" is deemed to be replaced with ", Article 70, paragraph (3) as read and applied with the replacement of terms pursuant to the provisions of Article 63, paragraph (8) of the Special Measures Act".

The provisions of Article 66-4, paragraph (25) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, and of Article 68-88, paragraph (26) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, apply mutatis mutandis to delinquent tax with respect to special corporation tax for reconstruction.

The provisions of Article 66-4-2 of the Act on Special Measures Concerning Taxation apply mutatis mutandis to the amount of special corporation tax for reconstruction to be paid as a result of a reassessment or determination set forth in paragraph (8), item (i) and the amount of penalty tax pertaining to that amount of special corporation tax for reconstruction. In such a case, the phrase "Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)" in paragraph (4) of that Article is deemed to be replaced with "Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) (including as applied mutatis mutandis pursuant to Article 63, paragraph (12) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake; the same applies hereinafter)"; the phrase "including a grace period for tax payment under the provisions of ...) or'; Article 52, paragraph (1) of that Act" in paragraph (6) of that Article is deemed to be replaced with "including a grace period for tax payment under the provisions of ... (including as applied mutatis mutandis pursuant to Article 63, paragraph (12) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake; the same applies hereinafter)) or'; Article 52, paragraph (1) of that Act"; and the phrase "including a grace period for tax payment under the provisions of ...) or'; item (x) of that Article" is deemed to be replaced with "including a grace period for tax payment under the provisions of ... (including as applied mutatis mutandis pursuant to Article 63, paragraph (12) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011); the same applies hereinafter)) or'; item (x) of that Article".

The provisions of Article 7, paragraph (1) 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 that paragraph having been reached, any part of the amount of special corporation tax for reconstruction for each taxable business year of a domestic corporation, or of the amount of special corporation tax for reconstruction for each taxable business 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 (4) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to a domestic corporation or treaty partner resident, etc. that has received a reassessment under Article 7, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties (including as applied mutatis mutandis pursuant to the preceding paragraph) with regard to the amounts set forth in the items of Article 57, in cases where, as a result of that reassessment, the amount set forth in Article 53, paragraph (1), 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 filing or reassessment) stated in the return of special corporation tax for reconstruction for each taxable business year following the business year or consolidated business year to which the reassessment pertains, or pertaining to a taxable business year for which a determination under the provisions of Article 25 of the Act on General Rules for National Taxes was received, becomes excessive, or the amount set forth in item (iii) of that paragraph (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) pertaining to a taxable business year stated in the return of special corporation tax for reconstruction for each taxable business year following the business year or consolidated business year to which the reassessment pertains becomes too small. In this case, the phrase "Special Provisions on Reassessment)" in the row of Article 80-2 of the Corporation Tax Act and the row of Article 82 of the Corporation Tax Act in the table of Article 7, paragraph (4) of the Act on Special Provisions for the Enforcement of Tax Treaties is deemed to be replaced with "Special Provisions on Reassessment) (including as applied mutatis mutandis pursuant to Article 63, paragraph (13) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011))".

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 (13).

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

If special corporation tax for reconstruction has been evaded by deception or other wrongful act with respect to the amount of special corporation tax for reconstruction prescribed in Article 53, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative (including the administrator of an association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation; the same applies in paragraph (3) and the following Article), agent, employee, or other worker (including, if the corporation is a consolidated parent corporation, a representative, agent, or other worker of a consolidated subsidiary corporation; the same applies in Article 68, paragraph (1)) of the corporation (including an association or foundation without juridical personality; the same applies in paragraph (3), the following Article, and Article 68, paragraphs (1) and (2)) who committed the violation 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 corporation 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 corporation tax for reconstruction evaded.

Beyond what is provided for in paragraph (1), if special corporation tax for reconstruction has been evaded, by failing to file a return under the provisions of Article 53, paragraph (1) by the deadline for filing it, with respect to the amount of special corporation tax for reconstruction prescribed in item (ii) of that paragraph (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative, agent, employee, or other worker of the corporation who committed the violation 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 corporation 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 corporation tax for reconstruction evaded.

If, without justifiable grounds, a return under the provisions of Article 53, paragraph (1) has not been filed by the deadline for filing it, the representative, agent, employee, or other worker of the corporation who committed the violation 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 of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 62, paragraph (1), or who refuses, obstructs, or evades an inspection under the provisions of that Article;

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 of the Act on General Rules for National Taxes as applied mutatis mutandis pursuant to Article 62, 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 64, paragraph (1) or (3), Article 65, or the preceding Article in connection with the business 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 64, paragraph (1) or (3), 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.

Notwithstanding the provisions of Article 4, paragraph (1) of the Public Finance Act (Act No. 34 of 1947), the government may issue public bonds to finance the costs appropriated in the General Account Supplementary Budget (No. 3) for fiscal 2011, out of the costs required for reconstruction measures (hereinafter referred to as "reconstruction costs"), within the limit of the amount approved by the Diet by means of that supplementary budget.

In light of the circumstances in which the costs expected to arise from the increase in the national treasury's share of basic pension, which had been appropriated in the initial budget for fiscal 2011, were reduced in the General Account Supplementary Budget (No. 1) for that fiscal year in order to secure the financial resources necessary to respond to the Great East Japan Earthquake, those costs appropriated in the General Account Supplementary Budget (No. 3) for that fiscal year are deemed to be reconstruction costs, and the provisions of the preceding paragraph apply to them.

If, in fiscal 2011, a new supplementary budget is prepared after the preparation of the General Account Supplementary Budget (No. 3) and reconstruction costs are appropriated in that supplementary budget, the provisions of paragraph (1) apply to the financing of those reconstruction costs.

In each fiscal year from fiscal 2012 to fiscal 2030, notwithstanding the provisions of Article 4, paragraph (1) of the Public Finance Act, the government may issue public bonds to finance reconstruction costs, within the limit of the amount approved by the Diet by means of the budget for each fiscal year.

The scope of the reconstruction costs prescribed in paragraph (1), paragraph (3), and the preceding paragraph must be approved by the Diet for each fiscal year.

The provisions of the proviso to Article 4, paragraph (1) of the Public Finance Act do not apply to the reconstruction costs prescribed in paragraphs (1), (3), and (4).

Public bonds issued pursuant to the provisions of paragraphs (1) through (4) of the preceding Article (hereinafter referred to as "reconstruction bonds") may be issued until June 30 of the fiscal year following each fiscal year. In this case, the proceeds of reconstruction bonds issued on or after April 1 of the following fiscal year are to be revenue belonging to each of those fiscal years.

Reconstruction bonds and the refunding bonds pertaining to those reconstruction bonds (meaning refunding bonds issued pursuant to the provisions of Article 46, paragraph (1) or Article 47, paragraph (1) of the Special Accounts Act, and including refunding bonds successively issued pursuant to those provisions with regard to those refunding bonds; the same applies hereinafter) are to be redeemed by the end of fiscal 2047.

The revenue from the special taxes for reconstruction during the period from fiscal 2012 to fiscal 2047 is to be used to finance reconstruction costs and redemption costs (meaning the costs required for the redemption of reconstruction bonds (including refunding bonds pertaining to those reconstruction bonds; the same applies in the following Article, Article 74, paragraph (1), and Article 18 of the Supplementary Provisions) (excluding, if refunding bonds have been issued, the part covered by the proceeds of those refunding bonds); the same applies hereinafter).

The transfers from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account under the provisions of Article 3 during the period from fiscal 2012 to fiscal 2015, and the transfers from the Investment Account of the Fiscal Investment and Loan Program Special Account to the Government Debt Consolidation Fund Special Account under the provisions of Article 3-2 during the period from fiscal 2016 to fiscal 2022, are to be used to finance redemption costs.

The revenue arising by the end of fiscal 2032 from the disposal of the following shares is to be used to finance redemption costs:

the shares of Japan Tobacco Inc. reassigned to the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 4, paragraph (1);

the shares of Tokyo Metro Co., Ltd. that have vested in the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 208, paragraph (4) of the Supplementary Provisions of the Special Accounts Act;

the shares of Tokyo Metro Co., Ltd. reassigned to the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 5;

the shares of Japan Post Holdings Co., Ltd. reassigned to the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 5-2 and Article 12-2 of the Supplementary Provisions of the Special Accounts Act;

the shares of Japan Post Holdings Co., Ltd. reassigned to the Government Debt Consolidation Fund Special Account pursuant to the provisions of Article 12-3 of the Supplementary Provisions of the Special Accounts Act.

Beyond the revenue prescribed in the preceding three paragraphs, in each fiscal year from fiscal 2011 to fiscal 2032, the revenue from the disposal of national property and other revenue other than tax revenue that falls within the scope approved by the Diet is to be used to finance reconstruction costs and redemption costs.

The revenue from the special income tax for reconstruction in fiscal 2047 is to be used first to finance redemption costs, and, if any remains, to finance the costs required for the redemption of public bonds other than reconstruction bonds (excluding public bonds issued pursuant to the provisions of the proviso to Article 4, paragraph (1) of the Public Finance Act (including refunding bonds pertaining to those public bonds)).

If the redemption of the reconstruction bonds issued up to a fiscal year that is fiscal 2046 or earlier has been completed in that fiscal year, the provisions of the preceding paragraph apply mutatis mutandis to the revenue from the special taxes for reconstruction arising during the period from that fiscal year to fiscal 2046, the revenue from the disposal of the shares set forth in the items of paragraph (3) of the preceding Article, and the revenue from the disposal of national property prescribed in paragraph (4) of that Article and other revenue other than tax revenue.