Article 68-3-4Special Provisions in the Case of Change in the Scope of Taxable Income, etc.
第六十八条の三の四（課税所得の範囲の変更等の場合の特例）
If an ordinary corporation or a cooperative, etc. comes to fall under the category of public interest corporation, etc., that ordinary corporation or cooperative, etc. is deemed to have dissolved on the day before the day on which it comes to fall under that category, and the provisions of Articles 55, 56, 57-4, 57-5 and 57-8 and other provisions specified by Cabinet Order apply.
If an ordinary corporation or a cooperative, etc. has come to fall under the category of public interest corporation, etc., that public interest corporation, etc. is deemed to have been established on the day on which it came to fall under that category, and the provisions of Article 42-4, paragraphs (1), (4) and (7), Article 42-6, paragraph (3), Article 42-9, paragraph (2), Article 42-12-4, paragraph (3), Article 42-12-5, Article 42-12-6, paragraphs (4), (7) and (14), Article 42-12-7, paragraphs (3) and (8), and Article 42-13, paragraph (5) and other provisions specified by Cabinet Order apply.
普通法人又は協同組合等が公益法人等に該当することとなつた場合には、その該当することとなつた日に当該公益法人等が設立されたものとみなして、第四十二条の四第一項、第四項及び第七項、第四十二条の六第三項、第四十二条の九第二項、第四十二条の十二の四第三項、第四十二条の十二の五、第四十二条の十二の六第四項、第七項及び第十四項、第四十二条の十二の七第三項及び第八項並びに第四十二条の十三第五項の規定その他政令で定める規定を適用する。
If a foreign corporation that has a permanent establishment comes to have no permanent establishment (excluding the case where it comes to have no permanent establishment due to a qualified merger in which that foreign corporation is the merged corporation or any other event specified by Cabinet Order), with regard to the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act of that foreign corporation, that foreign corporation is deemed to have dissolved on the day on which it comes to have no permanent establishment, and the provisions of Articles 56 and 57-8 and other provisions specified by Cabinet Order apply.
恒久的施設を有する外国法人が恒久的施設を有しないこととなる場合（当該外国法人を被合併法人とする適格合併その他の政令で定める事由により恒久的施設を有しないこととなる場合を除く。）には、当該外国法人の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算については、その有しないこととなる日に当該外国法人が解散したものとみなして、第五十六条及び第五十七条の八の規定その他政令で定める規定を適用する。
If a foreign corporation that has no permanent establishment has come to have a permanent establishment (limited to the case where it had a permanent establishment in any business year before the business year that includes the day on which it came to have one), with regard to the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act of that foreign corporation, that foreign corporation is deemed to have been established on the day on which it came to have a permanent establishment, and the provisions of Article 42-4, paragraphs (1), (4) and (7), Article 42-6, paragraph (3), Article 42-9, paragraph (2), Article 42-12-4, paragraph (3), Article 42-12-5, Article 42-12-6, paragraphs (4), (7) and (14), Article 42-12-7, paragraphs (3) and (8), and Article 42-13, paragraph (5) and other provisions specified by Cabinet Order apply.
恒久的施設を有しない外国法人が恒久的施設を有することとなつた場合（その有することとなつた日を含む事業年度前のいずれかの事業年度において恒久的施設を有していた場合に限る。）には、当該外国法人の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算については、その有することとなつた日に当該外国法人が設立されたものとみなして、第四十二条の四第一項、第四項及び第七項、第四十二条の六第三項、第四十二条の九第二項、第四十二条の十二の四第三項、第四十二条の十二の五、第四十二条の十二の六第四項、第七項及び第十四項、第四十二条の十二の七第三項及び第八項並びに第四十二条の十三第五項の規定その他政令で定める規定を適用する。
The treatment in the case where an ordinary corporation or a cooperative, etc. has conducted a qualified merger in which that ordinary corporation or cooperative, etc. is the merged corporation and a public interest corporation, etc. is the merging corporation, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
普通法人又は協同組合等が当該普通法人又は協同組合等を被合併法人とし、公益法人等を合併法人とする適格合併を行つた場合の処理その他前各項の規定の適用に関し必要な事項は、政令で定める。