Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the previous business year provided for in item (ii) of that paragraph to the day specified in the relevant item to be that six-month period:
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act is not the last day of a month (limited to the case where the day on which that previous business year ends (where the day on which it ends has been changed after the last day of that six-month period, the day on which it ended before the change; the same applies in this paragraph) is the last day of a month): the last day of the month preceding the month that includes the last day of that six-month period;
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act is not the corresponding end day of that previous business year in the month that includes that day (meaning the day of each month belonging to that previous business year that corresponds to the day on which that previous business year ends; the same applies in this item) (excluding the case where the day on which that previous business year ends is the last day of a month): the corresponding end day immediately preceding the last day of that six-month period.
Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act (excluding the six-month period in the case where the second preceding business year provided for in that item is six months or less) falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the second preceding business year provided for in item (iii) of that paragraph to the day specified in the relevant item to be that six-month period:
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act is not the last day of a month (limited to the case where the day on which that second preceding business year ends (where the day on which it ends has been changed after the last day of that six-month period, the day on which it ended before the change; the same applies in this paragraph) is the last day of a month): the last day of the month preceding the month that includes the last day of that six-month period;
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act is not the corresponding end day of that second preceding business year in the month that includes that day (meaning the day of each month belonging to that second preceding business year that corresponds to the day on which that second preceding business year ends; the same applies in this item) (excluding the case where the day on which that second preceding business year ends is the last day of a month): the corresponding end day immediately preceding the last day of that six-month period.
第二十一条
（相続があつた場合の納税義務の免除の特例）Special Provisions on Exemption from Tax Liability in the Case of Inheritance
In the application of Article 10, paragraph (1) or (2) of the Act in the case where, through inheritance, the business of a decedent who had two or more places of business is succeeded to by two or more heirs who divide those two or more places of business among themselves place of business by place of business, the taxable sales in the base period of the decedent prescribed in those provisions are to be the portion of the decedent's taxable sales in that base period that pertains to the places of business inherited by the relevant heir.
第二十二条
（合併があつた場合の納税義務の免除の特例）Special Provisions on Exemption from Tax Liability in the Case of Merger
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (1) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan in each of those business years, the total of the amounts obtained by deducting the amount set out in item (ii) from the amount set out in item (i); the same applies hereinafter in this Article and the following Article) of the merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day of the merger of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in each business year (including the amount of refunds, etc. of consideration for export transactions, etc. prescribed in Article 19 made in each business year);
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in each business year by 100/78.
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the merged corporation referred to in that paragraph that ended during the period from the first day of the base period of the business year of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve (where a merger took place during that base period, the amount calculated by dividing the amount so calculated by the total number of months in the business years included in that base period and multiplying the result by the number of months in the period from the first day of that base period to the day preceding the day of that merger).
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (3) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day of the merger of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of each merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by the number of months in the period from the day preceding the day two years before the first day of the business year of that merging corporation to the day preceding the day of the merger.
The cases specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act are the cases where the total number of months in the business years included in the base period of the business year of the merging corporation referred to in that paragraph exceeds the number of months in the period from the day of the merger to the day preceding the day one year before the day preceding the first day of the business year of that merging corporation.
The amount specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act is to be, according to the category of cases set out in the following items, the amount specified in the relevant item:
Where there are no taxable sales in the base period of the business year of the merging corporation referred to in Article 11, paragraph (4) of the Act: the total of the amounts calculated by dividing the total amount of the taxable sales in each business year of each merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of that merging corporation to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve;
Where the case falls under the case prescribed in the preceding paragraph: the total of the amount calculated by dividing the taxable sales in the base period of the business year of the merging corporation referred to in Article 11, paragraph (4) of the Act (meaning the taxable sales in the base period of the business year prescribed in that paragraph) by the total number of months in the business years included in that base period and multiplying the result by the number of months in the period prescribed in the preceding paragraph, and the amount calculated pursuant to the provisions of paragraph (4).
第七項
前各項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
The number of months in the preceding paragraphs is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.
第二十三条
（分割等があつた場合の納税義務の免除の特例）Special Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (1) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the split-off parent corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day on which a corporate split, etc. of the split-off subsidiary corporation referred to in that paragraph (meaning a corporate split, etc. prescribed in that paragraph; the same applies hereinafter in this Article) took place to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (2) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the split-off parent corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the split-off subsidiary corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
The amount calculated as specified by Cabinet Order as the taxable sales in the base period of the business year of the split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act is to be the amount calculated by dividing the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan during that base period of the split-off subsidiary corporation referred to in that paragraph, the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2), item (i) of the Act for that base period by the total number of months in the business years included in that base period and multiplying the result by twelve (where a corporate split, etc. took place during any of the business years of the split-off parent corporation referred to in Article 12, paragraph (3) of the Act that began during the period from the day preceding the day two years before the first day of the business year of that split-off subsidiary corporation to the day on which one year has elapsed from that day (hereinafter in this paragraph and the following paragraph referred to as the "specified business years"), the amount calculated by dividing the amount so calculated by the total number of months in those specified business years and multiplying the result by the number of months in the period from the day on which that corporate split, etc. took place to the last day of the last business year among those specified business years).
The amount calculated as specified by Cabinet Order as the taxable sales of the split-off parent corporation in the period corresponding to the base period of that business year of that split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in the specified business years of the split-off parent corporation referred to in that paragraph (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan in those specified business years, the total of the amounts obtained by deducting the amount set out in item (ii) from the amount set out in item (i)) by the total number of months in those specified business years and multiplying the result by twelve.
the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in the specified business years (including the amount of refunds, etc. of consideration for export transactions, etc. prescribed in Article 19 made in the specified business years);
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in the specified business years by 100/78.
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (4) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the split-off subsidiary corporation referred to in that paragraph that began during the period from the day preceding the day two years before the first day of the business year of the split-off parent corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve (where a corporate split, etc. took place during the period from the day following the first day of the base period of the business year of that split-off parent corporation to the day two days before the day one year before the first day of that business year, the amount calculated by dividing the amount so calculated by the total number of months set out in item (i) and multiplying the result by the number of months set out in item (ii)).
一
当該新設分割親法人の基準期間に含まれる事業年度の月数の合計数
the total number of months in the business years included in the base period of that split-off parent corporation;
二
当該分割等があつた日から当該新設分割親法人の基準期間の末日までの期間の月数
the number of months in the period from the day on which that corporate split, etc. took place to the last day of the base period of that split-off parent corporation.
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (5) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the splitting corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day on which the absorption-type company split of the successor corporation in a company split referred to in that paragraph took place to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (6) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the splitting corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the successor corporation in a company split referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
第八項
前各項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
The number of months in the preceding paragraphs is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.
The requirement specified by Cabinet Order prescribed in Article 12, paragraph (7), item (iii) of the Act is that the transfer of assets other than money is planned at the time of the establishment of the new corporation and is carried out within six months from the time of that establishment.