Article 71-17Special Provisions on Taxation Where Agricultural Cooperatives, etc. Have Merged
第七十一条の十七（農業協同組合等が合併した場合の課税の特例）
With regard to an agricultural cooperative, forestry cooperative or fishery cooperative that is the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act in a merger carried out upon receiving the certification of a merger management plan or a merger and business management plan prescribed in the provisions of Article 2, paragraph (1) or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961), Article 2 of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963), or Article 2 or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967), pursuant to those provisions (hereinafter referred to as an "agricultural cooperative, etc." in this paragraph), the amount of basic deduction prescribed in Article 18, paragraph (2) of the Land-holding Tax Act for the land value tax relating to the taxation date in each year from 1992 onward that falls within the period from the date of the merger to the day on which five years have elapsed from that date may, at the choice of that agricultural cooperative, etc., be the total of the lesser of the amounts listed in the following items, as calculated for each of the agricultural cooperatives, etc. before the merger relating to that merger on the assumption that the merger had not taken place:
農業協同組合合併助成法（昭和三十六年法律第四十八号）第二条第一項若しくは附則第二項、森林組合合併助成法（昭和三十八年法律第五十六号）第二条又は漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条若しくは附則第二項の規定によりこれらの規定に規定する合併経営計画又は合併及び事業経営計画の認定を受けて行つた合併に係る法人税法第二条第十二号に規定する合併法人である農業協同組合、森林組合又は漁業協同組合（以下この項において「農業協同組合等」という。）については、当該合併の日から同日以後五年を経過する日までの期間内に含まれる平成四年以後の各年の課税時期に係る地価税の地価税法第十八条第二項に規定する基礎控除の額は、その者の選択により、当該合併に係る合併前の農業協同組合等のそれぞれにつき当該合併がなかつたものとした場合における次に掲げる金額のいずれか少ない金額の合計額とすることができる。
the amount equivalent to the amount listed in Article 18, paragraph (1), item (i) of the Land-holding Tax Act;
地価税法第十八条第一項第一号に掲げる金額に相当する金額
the amount equivalent to the taxable value, as of immediately before the merger, of the land, etc. held immediately before the merger, calculated in accordance with the provisions of the Land-holding Tax Act and other laws and regulations concerning land value tax.
当該合併の直前において有していた土地等につき地価税法その他地価税に関する法令の規定の例により計算した当該合併の直前における課税価格に相当する金額
The provisions of the preceding paragraph apply only in the case where the land value tax return relating to the taxation date for which the application of the provisions of that paragraph is sought contains a statement to the effect that the application of the provisions of that paragraph is sought, and a document stating details of the land, etc. held immediately before the merger referred to in item (ii) of that paragraph and other matters, and any other documents specified by Order of the Ministry of Finance, are attached to that return.
Even in the case where no land value tax return has been submitted, or in the case where a land value tax return without the statement or attachment referred to in the preceding paragraph has been submitted, if the district director finds that there were unavoidable circumstances for the failure to submit the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.