Article 72-29Filing and Payment for Each Business Year by Corporations in Liquidation
第七十二条の二十九（清算中の法人の各事業年度の申告納付）
A corporation in liquidation, where a business year (excluding the business year including the day of determination of residual assets) ends during its liquidation, must, treating the value added, income or revenue for that business year as the value added, income or revenue of a corporation that has not been dissolved, calculate for that business year, under Article 72-12, Article 72-14 through Article 72-20, Article 72-23 through Article 72-24-3, Article 72-24-5, Article 72-24-6 or Article 72-24-7, paragraphs (1) through (5), the value added, income or revenue for that business year and the enterprise tax amount on them, and, where there is such a tax amount, file and pay the value-added levy, income levy or revenue levy for that business year to the prefecture in which its office or place of business is located within two months from the last day of that business year.
清算中の法人は、その清算中に事業年度（残余財産の確定の日の属する事業年度を除く。）が終了した場合には、当該事業年度の付加価値額、所得又は収入金額を解散をしていない法人の付加価値額、所得又は収入金額とみなして、当該事業年度につき第七十二条の十二、第七十二条の十四から第七十二条の二十まで、第七十二条の二十三から第七十二条の二十四の三まで、第七十二条の二十四の五、第七十二条の二十四の六又は第七十二条の二十四の七第一項から第五項までの規定により当該事業年度の付加価値額、所得又は収入金額及びこれらに対する事業税額を計算し、その税額があるときは、当該事業年度終了の日から二月以内に当該事業年度に係る付加価値割、所得割又は収入割を事務所又は事業所所在の道府県に申告納付しなければならない。
The provisions of Article 72-25, paragraphs (2) through (13) and paragraphs (16) through (18) apply mutatis mutandis to the filing and payment to be made by a corporation pursuant to the preceding paragraph and to the return to be submitted by that corporation to the prefectural governor of the location of its office or place of business in the case of that paragraph. In this case, the phrase "value added, amount of stated capital, etc." in Article 72-25, paragraph (8) is deemed to be replaced with "value added", the phrase "value-added levy amount, capital levy amount" with "value-added levy amount"; in paragraph (11) of that Article, the phrase "value added, amount of stated capital, etc." with "value added", the phrase ", value-added levy amount and capital levy amount" with "and value-added levy amount", and the phrase ", value added and amount of stated capital, etc." with "and value added".
第七十二条の二十五第二項から第十三項まで及び第十六項から第十八項までの規定は、前項の規定により法人がすべき申告納付及び同項の場合において当該法人が事務所又は事業所所在地の道府県知事に提出すべき申告書について準用する。この場合において、同条第八項中「付加価値額、資本金等の額」とあるのは「付加価値額」と、「付加価値割額、資本割額」とあるのは「付加価値割額」と、同条第十一項中「付加価値額、資本金等の額」とあるのは「付加価値額」と、「、付加価値割額及び資本割額」とあるのは「及び付加価値割額」と、「、付加価値額及び資本金等の額」とあるのは「及び付加価値額」と読み替えるものとする。
A corporation in liquidation, where the business year including the day of determination of residual assets during its liquidation (where that corporation is a group tax sharing corporation, excluding one that ends on the last day of the business year of the group tax sharing parent corporation of that corporation) ends, must, treating the income for that business year as the income of a corporation that has not been dissolved, calculate for that business year, under Article 72-12, Article 72-23, Article 72-24, Article 72-24-6 or Article 72-24-7, paragraphs (1) through (5), the income for that business year and the enterprise tax amount on it, and, where there is such a tax amount, file and pay the income levy for that business year to the prefecture in which its office or place of business is located within one month from the last day of that business year (where the final distribution or delivery of residual assets is made within that period, by the day before the day on which it is made).
清算中の法人は、その清算中に残余財産の確定の日の属する事業年度（当該法人が通算法人である場合には、当該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を除く。）が終了した場合には、当該事業年度の所得を解散をしていない法人の所得とみなして、当該事業年度につき第七十二条の十二、第七十二条の二十三、第七十二条の二十四、第七十二条の二十四の六又は第七十二条の二十四の七第一項から第五項までの規定により当該事業年度の所得及びこれに対する事業税額を計算し、その税額があるときは、当該事業年度終了の日から一月以内（当該期間内に残余財産の最後の分配又は引渡しが行われるときは、その行われる日の前日まで）に当該事業年度に係る所得割を事務所又は事業所所在の道府県に申告納付しなければならない。
The provisions of Article 72-25, paragraphs (8) through (13) and paragraph (17) apply mutatis mutandis to the return to be submitted by the corporation referred to in the preceding paragraph to the prefectural governor of the location of its office or place of business in the case of that paragraph. In this case, the phrase "value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount" in Article 72-25, paragraph (8) is deemed to be replaced with "income and income levy amount", the phrase "value added, amount of stated capital, etc. and income" with "income"; and in paragraph (12) of that Article, the phrase "revenue, income, revenue levy amount and income levy amount" with "income and income levy amount", and the phrase "revenue and income" with "income".
A corporation in liquidation (limited to a group tax sharing corporation), where the business year including the day of determination of residual assets during its liquidation (limited to one that ends on the last day of the business year of the group tax sharing parent corporation of that corporation) ends, must, treating the income for that business year as the income of a corporation that has not been dissolved, calculate for that business year, under Article 72-12, Article 72-23, Article 72-24, Article 72-24-6 or Article 72-24-7, paragraphs (1) through (5), the income for that business year and the enterprise tax amount on it, and, where there is such a tax amount, file and pay the income levy for that business year to the prefecture in which its office or place of business is located within two months from the last day of that business year.
清算中の法人（通算法人に限る。）は、その清算中に残余財産の確定の日の属する事業年度（当該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。）が終了した場合には、当該事業年度の所得を解散をしていない法人の所得とみなして、当該事業年度につき第七十二条の十二、第七十二条の二十三、第七十二条の二十四、第七十二条の二十四の六又は第七十二条の二十四の七第一項から第五項までの規定により当該事業年度の所得及びこれに対する事業税額を計算し、その税額があるときは、当該事業年度終了の日から二月以内に当該事業年度に係る所得割を事務所又は事業所所在の道府県に申告納付しなければならない。
The provisions of Article 72-25, paragraph (5), paragraphs (8) through (13) and paragraphs (16) through (18) apply mutatis mutandis to the filing and payment to be made by a corporation pursuant to the preceding paragraph and to the return to be submitted by that corporation to the prefectural governor of the location of its office or place of business in the case of that paragraph. In this case, the phrase "value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount" in paragraph (8) of that Article is deemed to be replaced with "income and income levy amount", the phrase "value added, amount of stated capital, etc. and income" with "income"; in paragraph (12) of that Article, the phrase "revenue, income, revenue levy amount and income levy amount" with "income and income levy amount", and the phrase "revenue and income" with "income"; and in paragraph (16) of that Article, the phrase "paragraph (2) or (4) and Article 20-5-2, paragraph (1) or (2)" with "Article 20-5-2, paragraph (1) or (2)".
第七十二条の二十五第五項、第八項から第十三項まで及び第十六項から第十八項までの規定は、前項の規定により法人がすべき申告納付及び同項の場合において当該法人が事務所又は事業所所在地の道府県知事に提出すべき申告書について準用する。この場合において、同条第八項中「付加価値額、資本金等の額、所得、付加価値割額、資本割額及び所得割額」とあるのは「所得及び所得割額」と、「付加価値額、資本金等の額及び所得」とあるのは「所得」と、同条第十二項中「収入金額、所得、収入割額及び所得割額」とあるのは「所得及び所得割額」と、「収入金額及び所得」とあるのは「所得」と、同条第十六項中「みなして、第二項又は第四項及び」とあるのは「みなして、」と読み替えるものとする。
A corporation in liquidation must submit a return in accordance with the preceding paragraphs even where there is no amount of enterprise tax to be paid for each business year in liquidation.
Read this with the articles around it
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
business yearmachine translation
「事業年度」
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
Defined inArticle 72-13, paragraph (1)· applies only in this section
group tax sharing parent corporationmachine translation
「通算親法人」
A group tax sharing parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act: the parent corporation (親法人) described in Article 64-9, paragraph 1 of that Act that has received the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph.
Defined inArticle 72-13, paragraph (6)· applies only in this section
group tax sharing corporationmachine translation
「通算法人」
A group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a parent corporation (通算親法人), or a domestic corporation wholly controlled by it (通算子法人), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to be taxed under the group tax sharing rules.
Defined inArticle 72-25, paragraph (4)· applies only in this section