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Act on Special Measures Concerning Taxation

租税特別措置法（そぜいとくべつそちほう）

Section 1-2 Special Tax Credits and Special Provisions on Depreciation (Article 42-14)

The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.

See the list of changes The text in force today On e-Gov

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Article 42-14第四十二条の十四

Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.（通算法人の仮装経理に基づく過大申告の場合等の法人税額）

Article 42-14, paragraph (1)

Where, at the end of each business year (hereinafter referred to in this paragraph as an "adjustment business year") after a business year of a domestic corporation in which the provisions listed in the left-hand column of an item of the following table (hereinafter referred to in this paragraph as the "tax credit provisions") were applied (limited to one that ends on the day of the end of the business year of the group tax sharing parent corporation pertaining to that domestic corporation; hereinafter referred to in this paragraph as the "business year of application"), the amount of deficit before group tax sharing (meaning the amount of deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of the Corporation Tax Act, excluding that deemed not to exist pursuant to the provisions of Article 64-6 of that Act; hereinafter the same applies in this paragraph and the following paragraph) incurred in the business year of any of the other group tax sharing corporations (meaning other domestic corporations having a group tax sharing full controlling interest with that domestic corporation as of the day of the end of that business year of application of that domestic corporation (hereinafter referred to in this paragraph as the "base date"); hereinafter the same applies in this paragraph) that ends on the base date (hereinafter referred to in this paragraph as the "other applicable business year") exceeds the amount stated as the amount of deficit before group tax sharing in the documents attached to the final return, etc. of that other group tax sharing corporation for that other applicable business year (limited to the case where any part of the amount of that excess (hereinafter referred to in this paragraph as the "group tax sharing deficit shortfall amount") is based on accounting that disguised facts; hereinafter referred to in this paragraph as the "case of an excessive return"), or where there is an amount stated as the amount of deficit before group tax sharing in the documents attached to the final return, etc. (limited to a tax return form filed after the due date) of any of the other group tax sharing corporations for the other applicable business year (hereinafter referred to in this paragraph as the "amount of loss stated in a late return") (hereinafter referred to in this paragraph as the "case of a loss stated in a late return"), if there is a total (hereinafter referred to in this paragraph as the "amount to be added as an adjustment") of the portions of the amount deducted from the amount of corporation tax on income for that business year of application pursuant to the tax credit provisions (hereinafter referred to in this paragraph as the "amount of deduction") up to the amount obtained by deducting the tax credit margin (meaning, where that amount of deduction is less than the amount listed in the right-hand column of that item for that business year of application, the amount of the shortfall) from the amount calculated by multiplying the tax amount equivalent to the group tax sharing deficit shortfall (meaning the amount of corporation tax that would be calculated if the amount calculated by multiplying the total of the group tax sharing deficit shortfall amounts or amounts of loss stated in a late return pertaining to the other group tax sharing corporations (limited to those pertaining to the case of an excessive return or the case of a loss stated in a late return) by the deficit allocation ratio (meaning the ratio prescribed in Article 64-5, paragraph (2) of that Act for that business year of application of that domestic corporation, to which the provisions of paragraph (5) of that Article have been applied, in the case where the provisions of that paragraph were deemed not to apply to those other group tax sharing corporations) were deemed to be the amount of income of that domestic corporation for that business year of application and the provisions of Article 66 of that Act and the provisions of Article 67-2 and Article 68 were applied to that amount of income) by the percentage listed in the middle column of that item (where, if the provisions of paragraph (1) of the preceding Article and the provisions listed in the items of that paragraph were applied by deeming the amount obtained by deducting that tax amount equivalent to the group tax sharing deficit shortfall from the corporation tax before adjustment (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); hereinafter the same applies in this paragraph) on income for that business year of application to be the corporation tax before adjustment on income for that business year of application, there would be an excess over corporation tax before adjustment prescribed in that paragraph that would not be deducted from that corporation tax before adjustment pursuant to the provisions of that paragraph, the amount obtained by adding the amount equivalent to the portion of that amount of deduction that would constitute that excess over corporation tax before adjustment) (hereinafter each such portion is referred to in this paragraph as an "individual amount to be added for adjustment") (where that amount of deduction includes an amount added pursuant to the provisions of this paragraph or paragraph (4) in a business year before that adjustment business year, the amount obtained by deducting the total of the amounts so added from that individual amount to be added for adjustment), the amount of corporation tax on income for that adjustment business year is, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6) and Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article) of that Act, the provisions of Article 42-4, paragraph (8), item (vi), (b) and item (vii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), paragraph (4), Article 67-2, paragraph (1) and Article 68, paragraph (1), and the provisions of any other laws and regulations concerning corporation tax, the amount obtained by adding that amount to be added as an adjustment to the amount of corporation tax calculated pursuant to those provisions.

(i) The provisions of Article 42-6, paragraph (2) or the provisions of paragraph (3) of that Article, or the provisions of Article 42-12-4, paragraph (2) or the provisions of paragraph (3) of that Article	20 percent	The amount equivalent to 20 percent prescribed in Article 42-6, paragraph (2)
(ii) The provisions of Article 42-9, paragraph (1) or the provisions of paragraph (2) of that Article	20 percent	The amount equivalent to 20 percent prescribed in paragraph (1) of that Article
(iii) The provisions of Article 42-10, paragraph (2)	20 percent	The amount equivalent to 20 percent prescribed in that paragraph
(iv) The provisions of Article 42-11, paragraph (2)	20 percent	The amount equivalent to 20 percent prescribed in that paragraph
(v) The provisions of Article 42-11-2, paragraph (2)	20 percent	The amount equivalent to 20 percent prescribed in that paragraph
(vi) The provisions of Article 42-12, paragraph (2)	20 percent	The amount equivalent to 20 percent prescribed in that paragraph
(vii) The provisions of Article 42-12-2, paragraph (1)	5 percent	The amount equivalent to 5 percent prescribed in that paragraph
(viii) The provisions of Article 42-12-5, paragraph (1) or paragraph (2) or the provisions of paragraph (3) of that Article	20 percent	The amount equivalent to 20 percent prescribed in paragraph (1) or paragraph (2) of that Article
(ix) The provisions of Article 42-12-6, paragraph (2), the provisions of paragraph (3) of that Article or the provisions of paragraph (4) of that Article	20 percent	The amount equivalent to 20 percent prescribed in paragraph (2) of that Article
(x) The provisions of Article 42-12-6, paragraph (6) or the provisions of paragraph (7) of that Article	40 percent	The amount equivalent to 40 percent prescribed in paragraph (6) of that Article (where there is an individual amount to be added for adjustment pertaining to the provisions listed in the left-hand column of the preceding item, the amount obtained by adding that individual amount to be added for adjustment)
(xi) The provisions of Article 42-12-7, paragraph (2) or the provisions of paragraph (3) of that Article	20 percent	The amount equivalent to 20 percent prescribed in paragraph (2) of that Article

内国法人の次の表の各号の上欄に掲げる規定（以下この項において「税額控除規定」という。）の適用を受けた一の事業年度（当該内国法人に係る通算親法人の事業年度終了の日に終了するものに限る。以下この項において「適用事業年度」という。）後の各事業年度（以下この項において「調整事業年度」という。）終了の時において、他の通算法人（当該内国法人の当該適用事業年度終了の日（以下この項において「基準日」という。）において当該内国法人との間に通算完全支配関係がある他の内国法人をいう。以下この項において同じ。）のいずれかの基準日に終了する事業年度（以下この項において「他の適用事業年度」という。）において生じた通算前欠損金額（法人税法第六十四条の五第一項に規定する通算前欠損金額をいい、同法第六十四条の六の規定によりないものとされたものを除く。以下この項及び次項において同じ。）が当該他の通算法人の当該他の適用事業年度の確定申告書等に添付された書類に通算前欠損金額として記載された金額を超える場合（その超える部分の金額（以下この項において「通算不足欠損金額」という。）のうちに事実を仮装して経理したところに基づくものがある場合に限る。以下この項において「過大申告の場合」という。）又は他の通算法人のいずれかの他の適用事業年度の確定申告書等（期限後申告書に限る。）に添付された書類に通算前欠損金額として記載された金額（以下この項において「期限後欠損金額」という。）がある場合（以下この項において「期限後欠損金額の場合」という。）において、当該税額控除規定により当該適用事業年度の所得に対する法人税の額から控除された金額（以下この項において「控除額」という。）のうち通算不足欠損相当税額（他の通算法人（過大申告の場合又は期限後欠損金額の場合に係るものに限る。）に係る通算不足欠損金額又は期限後欠損金額の合計額に欠損分配割合（当該他の通算法人につき同法第六十四条の五第五項の規定を適用しないものとした場合の当該内国法人の当該適用事業年度の同項の規定を適用した同条第二項に規定する割合をいう。）を乗じて計算した金額を当該内国法人の当該適用事業年度の所得の金額とみなして当該所得の金額につき同法第六十六条の規定並びに第六十七条の二及び第六十八条の規定を適用するものとした場合に計算される法人税の額をいう。）に当該各号の中欄に掲げる割合を乗じて計算した金額から税額控除余裕額（当該控除額が当該適用事業年度の当該各号の下欄に掲げる金額に満たない場合におけるその満たない部分の金額をいう。）を控除した金額（当該適用事業年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この項において同じ。）から当該通算不足欠損相当税額を控除した金額を当該適用事業年度の所得に対する調整前法人税額とみなして前条第一項及び同項各号に掲げる規定を適用した場合に同項の規定により当該調整前法人税額から控除しないこととなる同項に規定する調整前法人税額超過額があるときは、当該控除額のうち当該調整前法人税額超過額を構成することとなる部分に相当する金額を加算した金額）に達するまでの金額（以下この項において「個別要加算調整額」という。）（当該控除額のうちに当該調整事業年度前の各事業年度においてこの項又は第四項の規定により加算された金額がある場合には、当該個別要加算調整額から当該加算された金額の合計額を控除した金額）の合計額（以下この項において「要加算調整額」という。）があるときは、当該調整事業年度の所得に対する法人税の額は、同法第六十六条第一項から第三項まで及び第六項並びに第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）の規定、第四十二条の四第八項第六号ロ及び第七号（これらの規定を第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）、第四項、第六十七条の二第一項並びに第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、当該要加算調整額を加算した金額とする。

一　第四十二条の六第二項の規定若しくは同条第三項の規定又は第四十二条の十二の四第二項の規定若しくは同条第三項の規定	百分の二十	第四十二条の六第二項に規定する百分の二十に相当する金額
二　第四十二条の九第一項の規定又は同条第二項の規定	百分の二十	同条第一項に規定する百分の二十に相当する金額
三　第四十二条の十第二項の規定	百分の二十	同項に規定する百分の二十に相当する金額
四　第四十二条の十一第二項の規定	百分の二十	同項に規定する百分の二十に相当する金額
五　第四十二条の十一の二第二項の規定	百分の二十	同項に規定する百分の二十に相当する金額
六　第四十二条の十二第二項の規定	百分の二十	同項に規定する百分の二十に相当する金額
七　第四十二条の十二の二第一項の規定	百分の五	同項に規定する百分の五に相当する金額
八　第四十二条の十二の五第一項若しくは第二項の規定又は同条第三項の規定	百分の二十	同条第一項又は第二項に規定する百分の二十に相当する金額
九　第四十二条の十二の六第二項の規定、同条第三項の規定又は同条第四項の規定	百分の二十	同条第二項に規定する百分の二十に相当する金額
十　第四十二条の十二の六第六項の規定又は同条第七項の規定	百分の四十	同条第六項に規定する百分の四十に相当する金額（前号の上欄に掲げる規定に係る個別要加算調整額がある場合には、当該個別要加算調整額を加算した金額）
十一　第四十二条の十二の七第二項の規定又は同条第三項の規定	百分の二十	同条第二項に規定する百分の二十に相当する金額

Article 42-14, paragraph (2)

In the application of the provisions of the preceding paragraph for the adjustment business year prescribed in that paragraph of the domestic corporation referred to in that paragraph, where the amount of deficit before group tax sharing incurred in the other applicable business year prescribed in that paragraph of the other group tax sharing corporation referred to in that paragraph differs from the finalized amount of deficit before group tax sharing (meaning the amount stated as the amount of deficit before group tax sharing in the most recent of the documents attached to the final return, etc. or amended return form for that other applicable business year filed on or before the day of the end of that adjustment business year, or the documents attached to the written notice of reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to a reassessment under the provisions of Article 24 or Article 26 of that Act made on or before that day; hereinafter the same applies in this paragraph), that finalized amount of deficit before group tax sharing is deemed to be the amount of deficit before group tax sharing incurred in that other applicable business year.

前項の内国法人の同項に規定する調整事業年度の同項の規定の適用において、同項の他の通算法人の同項に規定する他の適用事業年度において生じた通算前欠損金額が既確定通算前欠損金額（当該調整事業年度終了の日以前に提出された当該他の適用事業年度の確定申告書等若しくは修正申告書に添付された書類又は同日以前にされた国税通則法第二十四条若しくは第二十六条の規定による更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なる場合には、当該既確定通算前欠損金額を当該他の適用事業年度において生じた通算前欠損金額とみなす。

Article 42-14, paragraph (3)

In the case referred to in paragraph (1), where the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply to the business year of application prescribed in that paragraph, the provisions of the preceding two paragraphs do not apply for the adjustment business year prescribed in paragraph (1) of the domestic corporation referred to in that paragraph pertaining to that business year of application.

第一項の場合において、同項に規定する適用事業年度について法人税法第六十四条の五第八項の規定の適用がある場合には、当該適用事業年度に係る第一項の内国法人の同項に規定する調整事業年度については、前二項の規定は、適用しない。

Article 42-14, paragraph (4)

Where, with regard to a group tax sharing corporation (including a corporation that was a group tax sharing corporation; hereinafter the same applies in this paragraph), the approval under Article 64-9, paragraph (1) of the Corporation Tax Act loses its effect pursuant to the provisions of Article 64-10, paragraph (5) of that Act, if that group tax sharing corporation applied the special tax credit provisions (meaning the provisions of Article 42-4, paragraph (4), paragraph (7) or paragraph (14) (limited to the part pertaining to the application of the provisions of paragraph (4) of that Article), Article 42-5, paragraph (1) or paragraph (2) or Article 42-4, paragraph (14) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii), Article 42-6, paragraph (2) or paragraph (3), Article 42-9, paragraph (1) or paragraph (2), Article 42-12-4, paragraph (2) or paragraph (3), Article 42-12-5, paragraph (2) or paragraph (3), Article 42-12-6, paragraph (3), paragraph (4), paragraph (6) or paragraph (7), or Article 42-12-7, paragraph (2) or paragraph (3); hereinafter the same applies in this paragraph) in any business year that began within five years before the day on which the approval loses its effect (hereinafter referred to in this paragraph as the "date of loss of effect") (excluding a business year that ended before the day on which the approval took effect; hereinafter referred to in this paragraph as a "business year within five years"), the amount of corporation tax on income of that group tax sharing corporation for the business year that includes the day preceding the date of loss of effect (where that preceding day is the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation, the date of loss of effect) is, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6) and Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article) of that Act, the provisions of paragraph (1), Article 67-2, paragraph (1) and Article 68, paragraph (1), and the provisions of any other laws and regulations concerning corporation tax, the amount obtained by adding, to the amount of corporation tax calculated pursuant to those provisions, the amount equivalent to the amount deducted from the amount of corporation tax on income for the business years within five years pursuant to the special tax credit provisions (in the cases listed in the following items, the amount obtained by deducting the amount specified in each of those items).

通算法人（通算法人であつた法人を含む。以下この項において同じ。）について、法人税法第六十四条の十第五項の規定により同法第六十四条の九第一項の規定による承認が効力を失う場合において、当該通算法人がその効力を失う日（以下この項において「失効日」という。）前五年以内に開始した各事業年度（当該承認の効力が生じた日前に終了した事業年度を除く。以下この項において「五年内事業年度」という。）において特別税額控除規定（第四十二条の四第四項、第七項若しくは第十四項（同条第四項の規定の適用に係る部分に限る。）、第四十二条の五第一項若しくは第二項若しくは同条第三項第二号において準用する第四十二条の四第十四項、第四十二条の六第二項若しくは第三項、第四十二条の九第一項若しくは第二項、第四十二条の十二の四第二項若しくは第三項、第四十二条の十二の五第二項若しくは第三項、第四十二条の十二の六第三項、第四項、第六項若しくは第七項又は第四十二条の十二の七第二項若しくは第三項の規定をいう。以下この項において同じ。）の適用を受けたときは、当該通算法人の失効日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該失効日）を含む事業年度の所得に対する法人税の額は、同法第六十六条第一項から第三項まで及び第六項並びに第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）の規定、第一項、第六十七条の二第一項及び第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、特別税額控除規定により五年内事業年度の所得に対する法人税の額から控除された金額（次の各号に掲げる場合には、当該各号に定める金額を控除した金額）に相当する金額を加算した金額とする。

Article 42-14, paragraph (4), item (i)

where the provisions of paragraph (1) were applied with regard to the application of the special tax credit provisions in a business year within five years: the total of the amounts added pursuant to the provisions of that paragraph in that business year within five years;

五年内事業年度における特別税額控除規定の適用について第一項の規定の適用があつた場合　当該五年内事業年度において同項の規定により加算された金額の合計額

Article 42-14, paragraph (4), item (ii)

where the provisions of Article 42-4, paragraph (8), item (vi), (b) or item (vii) (including as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii); hereinafter the same applies in this item) were applied with regard to the application of the provisions of Article 42-4, paragraph (4) or Article 42-5, paragraph (1) in a business year within five years, or in the business year, ending on the day of the end of that business year within five years, of another group tax sharing corporation having a group tax sharing full controlling interest with that group tax sharing corporation as of that day: the amount calculated as specified by Cabinet Order on the basis of the amount added pursuant to the provisions of Article 42-4, paragraph (8), item (vi), (b) or item (vii).

五年内事業年度又は当該五年内事業年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の同日に終了する事業年度における第四十二条の四第四項又は第四十二条の五第一項の規定の適用について第四十二条の四第八項第六号ロ又は第七号（これらの規定を第四十二条の五第三項第二号において準用する場合を含む。以下この号において同じ。）の規定の適用があつた場合　第四十二条の四第八項第六号ロ又は第七号の規定により加算された金額を基礎として政令で定めるところにより計算した金額

Article 42-14, paragraph (5)

With regard to the application of the provisions of Article 67 and Article 69 of the Corporation Tax Act and the provisions of the Local Corporation Tax Act in the case where the provisions of paragraph (1) or the preceding paragraph apply, the phrase "paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (23) of that Article; the same applies in paragraph (3))" in Article 67, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "Article 42-14, paragraphs (1) and (4) (Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.) of the Act on Special Measures Concerning Taxation"; the phrase "paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19)" in paragraph (3) of that Article is deemed to be replaced with "Article 42-14, paragraphs (1) and (4) of the Act on Special Measures Concerning Taxation"; the phrase "Article 66, paragraphs (1) through (3) and paragraph (6)" in Article 69, paragraph (19) of that Act is deemed to be replaced with "Article 42-14, paragraphs (1) and (4) (Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.) of the Act on Special Measures Concerning Taxation"; the phrase "through" in Article 6, paragraph (1), item (i) of the Local Corporation Tax Act is deemed to be replaced with "through, and Article 42-14, paragraphs (1) and (4) of the Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 42-12-6, paragraphs (6) and (7) of that Act)"; and the phrase "exceeds" in Article 12-2, paragraph (1) of that Act is deemed to be replaced with "(where there is an amount added pursuant to the provisions of Article 42-14, paragraph (1) or paragraph (4) of the Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 42-12-6, paragraphs (6) and (7) of that Act) in calculating the amount of corporation tax on income for that taxable business year, the amount obtained by adding that added amount to that base corporation tax amount) exceeds".

第一項又は前項の規定の適用がある場合における法人税法第六十七条及び第六十九条並びに地方法人税法の規定の適用については、法人税法第六十七条第一項中「前条第一項、第二項及び第六項並びに第六十九条第十九項（外国税額の控除）（同条第二十三項において準用する場合を含む。第三項において同じ。）」とあるのは「租税特別措置法第四十二条の十四第一項及び第四項（通算法人の仮装経理に基づく過大申告の場合等の法人税額）」と、同条第三項中「前条第一項、第二項及び第六項並びに第六十九条第十九項」とあるのは「租税特別措置法第四十二条の十四第一項及び第四項」と、同法第六十九条第十九項中「第六十六条第一項から第三項まで及び第六項」とあるのは「租税特別措置法第四十二条の十四第一項及び第四項（通算法人の仮装経理に基づく過大申告の場合等の法人税額）」と、地方法人税法第六条第一項第一号中「まで」とあるのは「まで並びに租税特別措置法第四十二条の十四第一項及び第四項（同法第四十二条の十二の六第六項及び第七項に係る部分に限る。）」と、同法第十二条の二第一項中「を超える」とあるのは「（当該課税事業年度の所得に対する法人税の額の計算上租税特別措置法第四十二条の十四第一項又は第四項（同法第四十二条の十二の六第六項及び第七項に係る部分に限る。）の規定により加算された金額がある場合には、当該基準法人税額に当該加算された金額を加算した金額）を超える」とする。

Article 42-14, paragraph (6)

With regard to the application of the provisions of Part II, Chapter I of the Corporation Tax Act (excluding Section 2) in the case where the provisions of paragraph (1) or paragraph (4) apply, the amount listed in Article 72, paragraph (1), item (ii) of that Act is the amount of corporation tax that would be calculated if the period prescribed in that paragraph (for a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article) were deemed to be one business year and the provisions of that Section (excluding Article 67, Article 68, paragraph (3) and Article 70) and the provisions of paragraph (1) or paragraph (4) were applied to the amount of income listed in paragraph (1), item (i) of that Article, and the amount listed in Article 74, paragraph (1), item (ii) of that Act is the amount of corporation tax calculated by applying the provisions of that Section and the provisions of paragraph (1) or paragraph (4) to the amount of income listed in item (i) of that paragraph.

第一項又は第四項の規定の適用がある場合における法人税法第二編第一章（第二節を除く。）の規定の適用については、同法第七十二条第一項第二号に掲げる金額は同項に規定する期間（通算子法人にあつては、同条第五項第一号に規定する期間）を一事業年度とみなして同条第一項第一号に掲げる所得の金額につき同節（第六十七条、第六十八条第三項及び第七十条を除く。）の規定及び第一項又は第四項の規定を適用するものとした場合に計算される法人税の額とし、同法第七十四条第一項第二号に掲げる金額は同項第一号に掲げる所得の金額につき同節の規定及び第一項又は第四項の規定を適用して計算した法人税の額とする。

Article 42-14, paragraph (7)

Beyond what is provided for in the preceding two paragraphs, matters concerning the special provisions on filing or refund under the provisions of Part II, Chapter I, Section 3 of the Corporation Tax Act and other matters concerning the application of the provisions of that Act and the Local Corporation Tax Act in the case where the provisions of paragraph (1) or paragraph (4) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (4), are specified by Cabinet Order.

前二項に定めるもののほか、第一項又は第四項の規定の適用がある場合における法人税法第二編第一章第三節の規定による申告又は還付の特例その他同法及び地方法人税法の規定の適用に関する事項その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。

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Article 42-14第四十二条の十四