第二十六条の四（事業を開始した日の属する課税期間等の範囲）
Article 26-4Scope of Taxable Periods That Include the Day on Which a Business Was Commenced, etc.
The taxable periods specified by Ministry of Finance Order prescribed in Article 70-4 of the Order are the following taxable periods:
令第七十条の四に規定する財務省令で定める課税期間は、次に掲げる課税期間とする。
the taxable period that includes the day on which a business operator (excluding a business operator to which Article 57-3, paragraph (3) of the Act applies) commenced a business relating to taxable transfers, etc. of assets in Japan;
事業者（法第五十七条の三第三項の規定の適用を受ける事業者を除く。）が国内において課税資産の譲渡等に係る事業を開始した日の属する課税期間
in the case where a corporation has succeeded, through a merger (excluding a case where a corporation is established through the merger), to the business of a merged corporation that had received the registration under Article 57-2, paragraph (1) of the Act: the taxable period that includes the day on which that merger took place;
法人が合併（合併により法人を設立する場合を除く。）により法第五十七条の二第一項の登録を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する課税期間
in the case where a corporation has succeeded, through an absorption-type company split, to the business of a splitting corporation that had received the registration under Article 57-2, paragraph (1) of the Act: the taxable period that includes the day on which that absorption-type company split took place.
法人が吸収分割により法第五十七条の二第一項の登録を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する課税期間