①A corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (including where Article 72, paragraph (1) of that Act is applied; the same applies hereinafter in this Section), Article 74, paragraph (1) of that Act, Article 88 of that Act (including as applied mutatis mutandis pursuant to Article 145-13 of that Act; the same applies hereinafter in this paragraph), Article 89 of that Act (including as applied mutatis mutandis pursuant to Article 145-13 of that Act), Article 144-3, paragraph (1) of that Act (including where Article 144-4, paragraph (1) of that Act is applied; the same applies hereinafter in this Section) or Article 144-6, paragraph (1) of that Act must, by the deadline for filing that return, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor of the location of the offices, places of business or dormitories, etc. that it has during the computation period of the tax base of its corporation tax amount (for the corporation tax amount pertaining to a return under Article 71, paragraph (1), Article 88 or Article 144-3, paragraph (1) of that Act, the period from the first day of the relevant business year to the day before the day on which six months have elapsed (meaning the day on which six months have elapsed on or after the first day of that business year (or, if that corporation is a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of that Act, the business year of the group tax sharing parent corporation of that corporation (meaning a group tax sharing parent corporation prescribed in item (xii)-6-7 of that Article; the same applies in the following paragraph and paragraph (39)) that includes the first day of that business year)); the same applies hereinafter with respect to corporate prefectural inhabitant tax) a return stating the corporation tax amount pertaining to that return, the corporation tax levy amount calculated using it as the tax base (for a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of that Act (excluding where Article 72, paragraph (1) of that Act is applied), Article 88 of that Act or Article 144-3, paragraph (1) of that Act (excluding where Article 144-4, paragraph (1) of that Act is applied) (referred to as a "corporation filing an interim return without provisional accounts" in this Article and Article 57, paragraph (1)), the corporation tax levy amount calculated, as provided by Cabinet Order, on the basis of the corporation tax levy amount of the previous business year (referred to as the "corporation tax levy amount on an interim return" in Article 55, paragraph (1))), and, for a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1), Article 74, paragraph (1), Article 144-3, paragraph (1) or Article 144-6, paragraph (1) of that Act, the per capita levy amount, and other necessary matters (hereinafter in this paragraph referred to as a "corporate prefectural inhabitant tax return"), and must pay the amount of prefectural inhabitant tax so declared (if there is an amount already fixed as payable for that amount of prefectural inhabitant tax, the amount after deducting it). In this case, if a corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) or Article 144-3, paragraph (1) of that Act has not submitted the corporate prefectural inhabitant tax return by its deadline for filing, except where paragraph (60) applies, a return stating the corporation tax levy amount and per capita levy amount calculated as provided by Cabinet Order is deemed to have been submitted to that prefectural governor on the deadline for filing that return, and that corporation must pay to the prefecture where its offices, places of business or dormitories, etc. are located, within the time limit for that filing and payment, prefectural inhabitant tax in an amount equivalent to the prefectural inhabitant tax pertaining to the return deemed to have been submitted.

②A corporation that has been made not required to submit the return for corporation tax under Article 71, paragraph (1) of the Corporation Tax Act pursuant to the proviso to that paragraph (excluding a corporation falling under the case where the amount listed in item (i) of that paragraph (if Article 71, paragraph (2) or (3) of that Act applies, the amount after that application) is 100,000 yen or less or where there is no such amount) must, if the business year of the group tax sharing parent corporation that includes the first day of its business year (excluding the business year that includes the date of establishment of a newly established corporation other than one established through a qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of that Act; the same applies hereinafter in this Article), and, where the day on which the approval under Article 64-9, paragraph (1) of that Act takes effect is on or after the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation of that corporation that includes that day (hereinafter in this paragraph referred to as the "business year of the group tax sharing parent corporation"), the business year that includes the day on which it takes effect; the same applies hereinafter in this paragraph) exceeds six months and, on the day on which six months have elapsed on or after the first day of that business year of the group tax sharing parent corporation (referred to as the "day on which six months have elapsed" in this paragraph and paragraph (60)), there is a group tax sharing full controlling interest prescribed in Article 2, item (xii)-7-7 of that Act between that corporation and that group tax sharing parent corporation, submit, within two months from the day on which six months have elapsed, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the prefectural governor of the location of the offices, places of business or dormitories, etc. that it has during the period from the first day of that business year to the day before the day on which six months have elapsed, a return stating the corporation tax levy amount calculated, as provided by Cabinet Order, on the basis of the corporation tax levy amount of the previous business year (referred to as the "corporation tax levy amount on an interim return of a corporation with no interim corporation tax filing duty" in Article 55, paragraph (1)), the per capita levy amount and other necessary matters (hereinafter in this paragraph referred to as a "corporate prefectural inhabitant tax return"), and must pay the amount of prefectural inhabitant tax so declared. In this case, if that corporation has not submitted the corporate prefectural inhabitant tax return by its deadline for filing, except where paragraph (60) applies, a return stating the corporation tax levy amount and per capita levy amount calculated as provided by Cabinet Order is deemed to have been submitted to that prefectural governor on the deadline for filing that return, and that corporation must pay to the prefecture where its offices, places of business or dormitories, etc. are located, within the time limit for that filing and payment, prefectural inhabitant tax in an amount equivalent to the prefectural inhabitant tax pertaining to the return deemed to have been submitted.

③With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is a deficit before application of group tax sharing (meaning a deficit under Article 57, paragraph (1) of that Act (excluding one deemed not to exist pursuant to Article 58, paragraph (1) of that Act) that has been deemed not to exist pursuant to Article 57, paragraph (6) or (8) of that Act; the same applies in the following paragraph through paragraph (6)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the deductible pre-group-taxation loss adjustment amount is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deducting the amount specified by Cabinet Order). In this case, the deductible pre-group-taxation loss adjustment amount is limited to the amount that has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

④The deductible pre-group-taxation loss adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the deficit before application of group tax sharing by the rate specified in each of the following items according to the classification of the corporation listed in those items as of the last day of the first group tax sharing business year (meaning the first business year ending on or after the day on which the approval under Article 64-9, paragraph (1) of the Corporation Tax Act takes effect; the same applies hereinafter in this paragraph through paragraph (6)) of the corporation referred to in that paragraph (or, if there are two or more last days of first group tax sharing business years, the last day of the first of those to come after the business year in which that deficit before application of group tax sharing arose).

⑤Where a qualified merger with the corporation referred to in paragraph (3) as the merging corporation (meaning a corporation that has received the transfer of assets and liabilities by merger from a merged corporation (meaning a corporation that has transferred the assets and liabilities it holds by merger; the same applies hereinafter in this Article); the same applies hereinafter in this Article) is carried out, or where the residual assets are determined of another corporation that has a full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act (referred to as a "full controlling interest" in this Article) with that corporation (limited to a full controlling interest held by that corporation or the mutual relationship prescribed in that item (referred to as a "mutual relationship" in this Article)) and all or part of whose issued shares or capital contributions that corporation holds, and there is a deductible pre-group-taxation loss adjustment amount prescribed in the preceding paragraph pertaining to the deficit before application of group tax sharing arising in a business year of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph and the following paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of the determination of residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that deductible pre-group-taxation loss adjustment amount where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return (meaning a return to be submitted pursuant to paragraph (1) (limited to one pertaining to a corporation tax return to be submitted pursuant to Article 74, paragraph (1) of that Act); the same applies hereinafter in this Article) with a document attached certifying that Article 57, paragraph (6) or (8) of that Act applies to the first group tax sharing business year after the business year in which arose the deficit before application of group tax sharing pertaining to that deductible pre-group-taxation loss adjustment amount (including one deemed under this paragraph to be the deductible pre-group-taxation loss adjustment amount of the merged corporation, etc. prescribed in the preceding paragraph), and otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (3) from the corporation tax amount that is to be the tax base of the corporation tax levy for the business year within preceding ten years of the merged corporation, etc.; hereinafter in this paragraph referred to as the "undeducted pre-group-taxation loss adjustment amount"), then, with respect to the application of paragraph (3) in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the undeducted pre-group-taxation loss adjustment amount pertaining to the business year within preceding ten years (if the other corporation has two or more shareholders, etc. (meaning shareholders, etc. prescribed in Article 2, item (xiv) of that Act; referred to as "shareholders, etc." in this Article), the amount calculated by dividing that undeducted pre-group-taxation loss adjustment amount by the total number or total amount of the issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of the shares or capital contributions of that other corporation held by that corporation) is deemed to be the deductible pre-group-taxation loss adjustment amount prescribed in the preceding paragraph pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted pre-group-taxation loss adjustment amount (or, for the undeducted pre-group-taxation loss adjustment amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.

⑥The provisions of paragraph (3) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 57, paragraph (6) or (8) of the Corporation Tax Act applies to the first group tax sharing business year after the business year in which arose the deficit before application of group tax sharing (excluding the deficit before application of group tax sharing pertaining to the deductible pre-group-taxation loss adjustment amount of the merged corporation, etc. that has been deemed under the preceding paragraph to be the deductible pre-group-taxation loss adjustment amount of that corporation prescribed in paragraph (4) (hereinafter in this paragraph referred to as the "deductible pre-group-taxation loss adjustment amount")), and has continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (3) is applied to an amount deemed under the preceding paragraph to be the deductible pre-group-taxation loss adjustment amount of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns on and after the business year of the merger, etc.).

⑦Where a qualified merger with a corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act as the merging corporation is carried out, or where the residual assets are determined of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and all or part of whose issued shares or capital contributions that corporation holds, and there is a pre-merger loss amount (meaning a deficit under Article 57, paragraph (1) of that Act (excluding one deemed not to exist pursuant to paragraph (6) of that Article or Article 58, paragraph (1) of that Act) to which Article 57, paragraph (2) of that Act has not been applied pursuant to paragraph (7) of that Article (limited to the part pertaining to item (i); the same applies hereinafter in this paragraph); the same applies hereinafter in this paragraph through paragraph (9)) arising in a business year of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of the determination of residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that pre-merger loss amount where that corporation, in the business year that includes the date of that qualified merger or the business year that includes the day following the day of the determination of residual assets (hereinafter in this paragraph, paragraph (9) and paragraph (10) referred to as the "business year of the merger, etc."), has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 57, paragraph (2) of that Act does not apply to that pre-merger loss amount (including one deemed under this paragraph to be the pre-merger loss amount of the merged corporation, etc.) pursuant to Article 57, paragraph (7) of that Act, and otherwise satisfies the requirements specified by Cabinet Order, and excluding the pre-merger loss amount pertaining to the deductible pre-merger, etc. loss adjustment amount deducted pursuant to the following paragraph from the corporation tax amount that is to be the tax base of the corporation tax levy for the business year within preceding ten years of the merged corporation, etc.; hereinafter in this paragraph referred to as the "undeducted pre-merger loss amount"), the undeducted pre-merger loss amount pertaining to the business year within preceding ten years (if the other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted pre-merger loss amount by the total number or total amount of the issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of the shares or capital contributions of that other corporation held by that corporation) is deemed to be the pre-merger loss amount arising in the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted pre-merger loss amount (or, for the undeducted pre-merger loss amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.

⑧With regard to the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by the corporation referred to in the preceding paragraph, notwithstanding paragraph (1), (34) or (35), the deductible pre-merger, etc. loss adjustment amount pertaining to the pre-merger loss amount deemed under the preceding paragraph to have arisen in a business year that began within 10 years before the first day of that business year is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deducting the amount specified by Cabinet Order). In this case, the deductible pre-merger, etc. loss adjustment amount is limited to the amount that has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

⑨The deductible pre-merger, etc. loss adjustment amount prescribed in the preceding two paragraphs means the amount obtained by multiplying the pre-merger loss amount by the rate specified in each item of paragraph (4) according to the classification of the corporation listed in those items as of the last day of the business year of the merger, etc. of the corporation referred to in paragraph (7).

⑩The provisions of paragraph (8) apply only where the corporation referred to in paragraph (7) has continuously submitted corporate final prefectural inhabitant tax returns on and after the first business year following the business year of the merger, etc.

⑪With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is an amount of deficit subject to group tax sharing (meaning the amount of deficit subject to group tax sharing prescribed in Article 64-5, paragraph (1) of that Act that has been included in the amount of deductible expenses pursuant to that paragraph; the same applies in the following paragraph) arising in the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the addable group-adjusted deficit adjustment amount is to be added to the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions.

⑫The addable group-adjusted deficit adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the amount of deficit subject to group tax sharing by the rate specified in each item of paragraph (4) according to the classification of the corporation listed in those items as of the last day of that business year of the corporation referred to in the preceding paragraph.

⑬With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is an amount of income subject to group tax sharing (meaning the amount of income subject to group tax sharing prescribed in Article 64-5, paragraph (3) of that Act that has been included in the amount of gross profits pursuant to that paragraph; the same applies in the following paragraph through paragraph (16)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the deductible group-adjusted income adjustment amount is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deducting the amount specified by Cabinet Order). In this case, the deductible group-adjusted income adjustment amount is limited to the amount that has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

⑭The deductible group-adjusted income adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the amount of income subject to group tax sharing by the rate specified in each of the following items according to the classification of the corporation listed in those items as of the last day of the first business year after the business year in which that amount of income subject to group tax sharing arose, of the corporation referred to in that paragraph.

⑮Where a qualified merger with the corporation referred to in paragraph (13) as the merging corporation is carried out, or where the residual assets are determined of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and all or part of whose issued shares or capital contributions that corporation holds, and there is a deductible group-adjusted income adjustment amount prescribed in the preceding paragraph pertaining to the amount of income subject to group tax sharing arising in a business year of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph and the following paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of the determination of residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that deductible group-adjusted income adjustment amount where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 64-5, paragraph (3) of the Corporation Tax Act applies to the business year in which arose the amount of income subject to group tax sharing pertaining to that deductible group-adjusted income adjustment amount (including one deemed under this paragraph to be the deductible group-adjusted income adjustment amount of the merged corporation, etc. prescribed in the preceding paragraph), and otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (13) from the corporation tax amount that is to be the tax base of the corporation tax levy for the business year within preceding ten years of the merged corporation, etc.; hereinafter in this paragraph referred to as the "undeducted group-adjusted income adjustment amount"), then, with respect to the application of paragraph (13) in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the undeducted group-adjusted income adjustment amount pertaining to the business year within preceding ten years (if the other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted group-adjusted income adjustment amount by the total number or total amount of the issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of the shares or capital contributions of that other corporation held by that corporation) is deemed to be the deductible group-adjusted income adjustment amount prescribed in the preceding paragraph pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted group-adjusted income adjustment amount (or, for the undeducted group-adjusted income adjustment amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.

⑯The provisions of paragraph (13) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 64-5, paragraph (3) of the Corporation Tax Act applies to the business year in which arose the amount of income subject to group tax sharing (excluding the amount of income subject to group tax sharing pertaining to the deductible group-adjusted income adjustment amount of the merged corporation, etc. that has been deemed under the preceding paragraph to be the deductible group-adjusted income adjustment amount of that corporation prescribed in paragraph (14) (hereinafter in this paragraph referred to as the "deductible group-adjusted income adjustment amount")), and has continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (13) is applied to an amount deemed under the preceding paragraph to be the deductible group-adjusted income adjustment amount of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns on and after the business year of the merger, etc.).

⑰With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is a deducted amount of allocated losses (meaning the amount calculated by multiplying the amount listed in Article 64-7, paragraph (1), item (ii), (c) of that Act by the non-specified deductible ratio prescribed in item (iii), (b) of that paragraph (referred to as the "non-specified deductible ratio" in paragraph (19)) (if paragraph (5) of that Article applies, that amount in the case prescribed in item (i) of that paragraph), which has been included in the amount of deductible expenses pursuant to Article 57, paragraph (1) of that Act; the same applies in the following paragraph) arising in the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the addable allocated loss adjustment amount is to be added to the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions.

⑱The addable allocated loss adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the deducted amount of allocated losses by the rate specified in each item of paragraph (4) according to the classification of the corporation listed in those items as of the last day of that business year of the corporation referred to in that paragraph.

⑲With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is an allocated deficit deduction amount (meaning the amount calculated by multiplying the amount listed in Article 64-7, paragraph (1), item (ii), (d) of that Act by the non-specified deductible ratio (if paragraph (5) of that Article applies, that amount in the case prescribed in item (ii), (a) of that paragraph), which has been included in the amount of deductible expenses pursuant to Article 57, paragraph (1) of that Act; the same applies in the following paragraph through paragraph (22)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the deductible allocated loss adjustment amount is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deducting the amount specified by Cabinet Order). In this case, the deductible allocated loss adjustment amount is limited to the amount that has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

⑳The deductible allocated loss adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the allocated deficit deduction amount by the rate specified in each item of paragraph (14) according to the classification of the corporation listed in those items as of the last day of the first business year after the business year in which that allocated deficit deduction amount arose, of the corporation referred to in that paragraph.

（二十一）Where a qualified merger with the corporation referred to in paragraph (19) as the merging corporation is carried out, or where the residual assets are determined of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and all or part of whose issued shares or capital contributions that corporation holds, and there is a deductible allocated loss adjustment amount prescribed in the preceding paragraph pertaining to the allocated deficit deduction amount arising in a business year of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph and the following paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of the determination of residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that deductible allocated loss adjustment amount where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 57, paragraph (1) of the Corporation Tax Act applies to the business year in which arose the allocated deficit deduction amount pertaining to that deductible allocated loss adjustment amount (including one deemed under this paragraph to be the deductible allocated loss adjustment amount of the merged corporation, etc. prescribed in the preceding paragraph), and otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (19) from the corporation tax amount that is to be the tax base of the corporation tax levy for the business year within preceding ten years of the merged corporation, etc.; hereinafter in this paragraph referred to as the "undeducted allocated loss adjustment amount"), then, with respect to the application of paragraph (19) in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the undeducted allocated loss adjustment amount pertaining to the business year within preceding ten years (if the other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted allocated loss adjustment amount by the total number or total amount of the issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of the shares or capital contributions of that other corporation held by that corporation) is deemed to be the deductible allocated loss adjustment amount prescribed in the preceding paragraph pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted allocated loss adjustment amount (or, for the undeducted allocated loss adjustment amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.

（二十二）The provisions of paragraph (19) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 57, paragraph (1) of the Corporation Tax Act applies to the business year in which arose the allocated deficit deduction amount (excluding the allocated deficit deduction amount pertaining to the deductible allocated loss adjustment amount of the merged corporation, etc. that has been deemed under the preceding paragraph to be the deductible allocated loss adjustment amount of that corporation prescribed in paragraph (20) (hereinafter in this paragraph referred to as the "deductible allocated loss adjustment amount")), and has continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (19) is applied to an amount deemed under the preceding paragraph to be the deductible allocated loss adjustment amount of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns on and after the business year of the merger, etc.).

（二十三）With respect to the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for a business year to be paid by a corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied), Article 74, paragraph (1) of that Act, Article 144-3, paragraph (1) of that Act (limited to where Article 144-4, paragraph (1) of that Act is applied) or Article 144-6, paragraph (1) of that Act, and that has received a refund of corporation tax amount pursuant to Article 80 or Article 144-13 of that Act because the amount of deductible expenses exceeded the amount of gross profits in the interim period of that business year (meaning the interim period prescribed in Article 80, paragraph (5) or Article 144-13, paragraph (11) of that Act; the same applies hereinafter in this paragraph through paragraph (25)) or in a business year or interim period that began within 10 years before the first day of that business year (excluding a business year showing a loss prescribed in Article 80, paragraph (7) or (8) of that Act (referred to as a "business year showing a loss" in the following paragraph)), notwithstanding paragraph (1), (34) or (35), the calculation is to be as specified in each of the following items according to the classification of corporations listed in those items.

（二十四）Where a qualified merger with the corporation referred to in the preceding paragraph as the merging corporation is carried out, or where the residual assets are determined of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and all or part of whose issued shares or capital contributions that corporation holds, and, because the amount of deductible expenses exceeded the amount of gross profits in a business year or interim period of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of the determination of residual assets (excluding a business year showing a loss; hereinafter in this paragraph referred to as a "business year within preceding ten years"), there is a corporation tax amount refunded to the merged corporation, etc. pursuant to Article 80 or Article 144-13 of the Corporation Tax Act (including a corporation tax amount refunded to the merging corporation pertaining to that qualified merger pursuant to Article 80 or Article 144-13 of that Act that relates to the business year of that merged corporation that includes the day before the date of that qualified merger; limited to that corporation tax amount where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return for the business year within preceding ten years pertaining to the amount of loss (meaning the amount of loss prescribed in Article 2, item (xix) of that Act; the same applies in the following paragraph) forming the basis of calculating that corporation tax amount (including one deemed under this paragraph to be the domestic corporation's refunded corporation tax eligible for deduction, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment, or the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment of the merged corporation, etc.) and otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to the preceding paragraph from the corporation tax amount that is to be the tax base of the corporation tax levy for a business year of the merged corporation, etc. that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of the determination of residual assets; hereinafter in this paragraph referred to as the "undeducted refunded corporation tax amount"), then, with respect to the application of the preceding paragraph in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the following apply according to the classification of that corporation listed in the following items.

（二十五）The provisions of paragraph (23) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return for the business year that includes the first day of the business year or interim period pertaining to the amount of loss forming the basis of calculating the domestic corporation's refunded corporation tax eligible for deduction, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment, or the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment (excluding what has been deemed under the preceding paragraph to be the domestic corporation's refunded corporation tax eligible for deduction, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment, or the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment of that corporation), and has continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (23) is applied to an amount deemed under the preceding paragraph to be the domestic corporation's refunded corporation tax eligible for deduction, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment, or the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns on and after the business year of the merger, etc.).

（二十六）With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is a deficit eligible for a refund (meaning the total of the amount forming the basis of the amount to be refunded calculated pursuant to Article 80, paragraph (12) of that Act and the amount forming the basis of the amount to be refunded calculated pursuant to paragraph (13) of that Article; the same applies in the following paragraph through paragraph (29)) arising in the interim period of that business year (meaning the interim period prescribed in Article 80, paragraph (5) of that Act; the same applies hereinafter in this paragraph through paragraph (29)) or in a business year or interim period that began within 10 years before the first day of that business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the deductible refund-eligible loss adjustment amount is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after deducting the amount specified by Cabinet Order). In this case, the deductible refund-eligible loss adjustment amount is limited to the amount that has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

（二十七）The deductible refund-eligible loss adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the deficit eligible for a refund by the rate specified in each item of paragraph (14) according to the classification of the corporation listed in those items as of the last day of the first business year to end after the business year or interim period in which that deficit eligible for a refund arose, of the corporation referred to in that paragraph.

（二十八）Where a qualified merger with the corporation referred to in paragraph (26) as the merging corporation is carried out, or where the residual assets are determined of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and all or part of whose issued shares or capital contributions that corporation holds, and there is a deductible refund-eligible loss adjustment amount prescribed in the preceding paragraph pertaining to the deficit eligible for a refund arising in a business year or interim period of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph and the following paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of the determination of residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that deductible refund-eligible loss adjustment amount where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return for the business year or interim period in which arose the deficit eligible for a refund pertaining to that deductible refund-eligible loss adjustment amount (including one deemed under this paragraph to be the deductible refund-eligible loss adjustment amount of the merged corporation, etc. prescribed in the preceding paragraph), and otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (26) from the corporation tax amount that is to be the tax base of the corporation tax levy for a business year of the merged corporation, etc. that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of the determination of residual assets; hereinafter in this paragraph referred to as the "undeducted refund-eligible loss adjustment amount"), then, with respect to the application of paragraph (26) in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the undeducted refund-eligible loss adjustment amount pertaining to the business year within preceding ten years (if the other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted refund-eligible loss adjustment amount by the total number or total amount of the issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of the shares or capital contributions of that other corporation held by that corporation) is deemed to be the deductible refund-eligible loss adjustment amount prescribed in the preceding paragraph pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted refund-eligible loss adjustment amount (or, for the undeducted refund-eligible loss adjustment amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.

（二十九）The provisions of paragraph (26) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return for the business year that includes the first day of the business year or interim period in which arose the deficit eligible for a refund (excluding the deficit eligible for a refund pertaining to the deductible refund-eligible loss adjustment amount of the merged corporation, etc. that has been deemed under the preceding paragraph to be the deductible refund-eligible loss adjustment amount of that corporation prescribed in paragraph (27) (hereinafter in this paragraph referred to as the "deductible refund-eligible loss adjustment amount")), and has continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (26) is applied to an amount deemed under the preceding paragraph to be the deductible refund-eligible loss adjustment amount of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns on and after the business year of the merger, etc.).

（三十）As for the addition to the corporation tax amount pursuant to paragraphs (11) and (17) and the deduction from the corporation tax amount pursuant to paragraphs (3), (8), (13), (19), (23) and (26), first the additions pursuant to paragraphs (11) and (17) are to be made, and then, after the deductions pursuant to paragraphs (3), (8), (13) and (19) have been made, the deductions pursuant to paragraphs (23) and (26) are to be made.

（三十一）A public corporation, etc. must, by April 30 each year, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor of the location of the offices, places of business or dormitories, etc. that it has during the period referred to in paragraph (2), item (iii) of the preceding Article a return stating the per capita levy amount calculated on the basis of the facts during that period, and pay the per capita levy amount so declared.

（三十二）Where the amount of prefectural inhabitant tax calculated on the basis of the corporation tax amount pertaining to a return under Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act (meaning, if an amended return has been submitted, the corporation tax amount pertaining to that return, and, if a reassessment or determination has been made, the corporation tax amount pertaining to that reassessment or determination; the same applies in Article 321-8, paragraph (32)) is less than, or there is none of, the amount of prefectural inhabitant tax that has been filed and paid or is to be filed and paid, calculated on the basis of the corporation tax amount pertaining to a return under Article 71, paragraph (1) or Article 144-3, paragraph (1) of that Act (meaning, if an amended return has been submitted, the corporation tax amount pertaining to that return, and, if a reassessment or determination has been made, the corporation tax amount pertaining to that reassessment or determination; the same applies in Article 321-8, paragraph (32)) (for a corporation filing an interim return without provisional accounts, the amount of prefectural inhabitant tax that has been filed and paid or is to be filed and paid, calculated on the basis of paragraph (1)), or the amount of prefectural inhabitant tax that has been filed and paid or is to be filed and paid, calculated on the basis of paragraph (2) (hereinafter in this paragraph and Article 55, paragraph (5) referred to as the "interim payment of prefectural inhabitant tax"), the prefecture is to, as provided by Cabinet Order, refund the interim payment of prefectural inhabitant tax equivalent to the amount of the shortfall or the whole of the interim payment of prefectural inhabitant tax, or appropriate it to unpaid local government levies.

（三十三）A corporation that is to submit a return pursuant to paragraphs (1), (31) and (35) may, even after the deadline for filing that return (excluding a return deemed to have been submitted pursuant to the latter part of paragraph (1)), until notice of reassessment or determination under Article 55, paragraph (4) is given, submit a return pursuant to paragraphs (1), (31) and (35) and pay the amount of prefectural inhabitant tax so declared.

（三十四）A corporation that has submitted a return pursuant to paragraph (1), (2), (31), the preceding paragraph or this paragraph, or that has been subject to a reassessment or determination pursuant to Article 55, must, where it falls under any of the following items, except where it falls under the following paragraph, without delay, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor to whom that return was submitted or who made that reassessment or determination a return amending the tax base, etc. or tax amount, etc. prescribed in Article 20-9-3, paragraph (6) that is stated in that return or stated in the written notice pertaining to that reassessment or determination, and pay the amount of prefectural inhabitant tax increased by that declaration.

（三十五）Where a corporation referred to in paragraph (1) or (2) has come to fall under any of the items of the preceding paragraph because it has submitted an amended return for corporation tax or has received notice of a reassessment or determination for corporation tax, that corporation must file and pay pursuant to that paragraph by the day on which the corporation tax amount increased by that amended return or the corporation tax amount payable under that reassessment or determination is to be paid.

（三十六）Where a domestic corporation is subject to Article 66-7, paragraphs (4) and (10) of the Act on Special Measures Concerning Taxation in each business year, and there is an amount, out of the credit-eligible amount equivalent to income tax, etc. prescribed in paragraph (4) of that Article for that business year, that exceeds the total of the amount of corporation tax prescribed in that paragraph and the amount of local corporation tax on income prescribed in paragraph (10) of that Article, the prefecture is to, as provided by Cabinet Order, deduct that excess amount (limited to the amount specified by Cabinet Order) from the corporation tax levy amount to be filed and paid for that business year pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts) or the preceding two paragraphs.

（三十七）Where a domestic corporation is subject to Article 66-9-3, paragraphs (3) and (9) of the Act on Special Measures Concerning Taxation in each business year, and there is an amount, out of the credit-eligible amount equivalent to income tax, etc. prescribed in paragraph (3) of that Article for that business year, that exceeds the total of the amount of corporation tax prescribed in that paragraph and the amount of local corporation tax on income prescribed in paragraph (9) of that Article, the prefecture is to, as provided by Cabinet Order, deduct that excess amount (limited to the amount specified by Cabinet Order) from the corporation tax levy amount to be filed and paid for that business year pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts), (34) or (35).

（三十八）Where a domestic corporation or foreign corporation is imposed corporation tax or local corporation tax, or a tax equivalent to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, under foreign laws and regulations (for a foreign corporation, limited to what is imposed under foreign laws and regulations on the domestic source income listed in Article 138, paragraph (1), item (i) of the Corporation Tax Act; hereinafter in this paragraph referred to as "foreign corporation tax, etc."), and there is an amount of that foreign corporation tax, etc. that exceeds the total of the deduction limit under Article 69, paragraph (1) of the Corporation Tax Act or the deduction limit under Article 144-2, paragraph (1) of that Act, and the local corporation tax deduction limit under Article 12, paragraph (1) of the Local Corporation Tax Act (Act No. 11 of 2014) or the amount calculated as specified by Cabinet Order under paragraph (2) of that Article, the prefecture is to, up to the limit of the amount calculated as provided by Cabinet Order, deduct, as provided by Cabinet Order, that excess amount (limited to the amount specified by Cabinet Order) from the corporation tax levy amount to be filed and paid pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts), (34) or (35) (for a foreign corporation, limited to what is imposed with the corporation tax amount on the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act as the tax base).

（三十九）In applying the preceding paragraph, where the tax credit amount (meaning the amount to be deducted pursuant to the preceding paragraph in that business year of application; the same applies hereinafter in this paragraph through paragraph (42)) for each business year of a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph through paragraph (48)) (limited to one ending on the last day of the business year of the group tax sharing parent corporation of that group tax sharing corporation, and excluding the business year that includes the day before the date of merger of a merged corporation, the business year that includes the day of the determination of residual assets, and the business year that includes the day before the day on which it came to fall under a public interest corporation, etc. (meaning a public interest corporation, etc. prescribed in Article 24, paragraph (5); the same applies in paragraphs (42) and (48)); hereinafter in this paragraph through paragraph (41) referred to as the "business year of application") differs from the initially reported tax credit amount (meaning the amount stated as the tax credit amount of that business year of application in the documents attached to the return under paragraph (1) for that business year of application (limited to one submitted by the deadline for filing a return under paragraph (1) by a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of that Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act); the same applies hereinafter in this paragraph through paragraph (41)), the initially reported tax credit amount is deemed to be the tax credit amount.

（四十）In the case where any of the following cases applies with regard to the business year of application of the group tax sharing corporation referred to in the preceding paragraph, the provisions of that paragraph do not apply to that business year of application:

（四十一）With respect to the application of the preceding two paragraphs after the submission of the return prescribed in paragraph (34), or a reassessment under Article 55, paragraph (1) or (3), has been made by applying the preceding paragraph (limited to the part pertaining to items (i) and (iii)) to a business year of application, notwithstanding the preceding paragraph, the amount stated as the tax credit amount of that business year of application in the documents attached to that return, or the amount made the tax credit amount of that business year of application pertaining to that reassessment, is deemed to be the initially reported tax credit amount.

（四十二）In each business year (hereinafter in this paragraph through paragraph (46) referred to as the "covered business year") of a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation (excluding a domestic corporation that has come to fall under a public interest corporation, etc.); the same applies in the following paragraph through paragraph (45)), where the adjusted past tax credit amount (meaning the tax credit amount for a past applied business year (meaning a business year, among those that began before the first day of that covered business year, that was subject to paragraph (39); the same applies hereinafter in this paragraph and paragraph (45), item (i)) (or, if this paragraph or the following paragraph has been applied to the tax credit amount for that past applied business year in business years that began before the first day of that covered business year (hereinafter in this paragraph referred to as the "business years before the covered business year"), the amount obtained by adding, to that tax credit amount, the amount obtained by subtracting the total of the amounts deducted from the corporation tax levy amount of the business years before the covered business year pursuant to this paragraph from the total of the amounts added to the corporation tax levy amount of the business years before the covered business year pursuant to the following paragraph); hereinafter in this paragraph and the following paragraph referred to as the "adjusted past tax credit amount") exceeds the originally reported past tax credit amount (meaning the amount stated, in the documents attached to the return under paragraph (1) for that past applied business year (limited to one submitted by the deadline for filing a return under paragraph (1) by a corporation under the obligation to submit a return for corporation tax pursuant to Article 74, paragraph (1) of the Corporation Tax Act), as the amount to be deducted pursuant to paragraph (38) for that past applied business year (if the preceding paragraph has been applied to that past applied business year, the amount stated as the amount to be deducted pursuant to paragraph (38) for that past applied business year in the most recent of the documents attached to the return prescribed in paragraph (34) pertaining to that application, or the amount made the amount to be deducted pursuant to paragraph (38) for that past applied business year pertaining to the most recent of the reassessments under Article 55, paragraph (1) or (3)); the same applies hereinafter in this paragraph and the following paragraph), the prefecture is to, as provided by Cabinet Order, deduct the amount equivalent to the tax credit shortfall (meaning the amount equivalent to the amount obtained by deducting that originally reported past tax credit amount from that adjusted past tax credit amount; the same applies in paragraphs (44) through (46)) from the corporation tax levy amount to be filed and paid for that covered business year pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts), (34) or (35).

（四十三）Where the originally reported past tax credit amount exceeds the adjusted past tax credit amount in a covered business year of a group tax sharing corporation, the corporation tax levy amount to be filed and paid for that covered business year pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts), (34) or (35) is, notwithstanding those provisions and as provided by Cabinet Order, the amount obtained by adding the amount equivalent to the tax credit excess (meaning the amount equivalent to the amount obtained by deducting that adjusted past tax credit amount from that originally reported past tax credit amount; the same applies in the following paragraph through paragraph (46)) to the corporation tax levy amount calculated using the corporation tax amount as the tax base.

（四十四）In applying the preceding two paragraphs, where the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for a covered business year of a group tax sharing corporation differs from the initially reported amount equivalent to the tax credit shortfall or the initially reported amount equivalent to excess tax credit (meaning, respectively, the amount stated as the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for that covered business year in the documents attached to the return under paragraph (1) for that covered business year (limited to one submitted by the deadline for filing a return under paragraph (1) by a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act); the same applies hereinafter in this paragraph through paragraph (46)), the initially reported amount equivalent to the tax credit shortfall or the initially reported amount equivalent to excess tax credit is deemed to be the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for that covered business year.

（四十五）In the case where any of the following cases applies with regard to a covered business year of the group tax sharing corporation referred to in the preceding paragraph, the provisions of that paragraph do not apply to that covered business year:

（四十六）With respect to the application of the preceding two paragraphs after the submission of the return prescribed in paragraph (34), or a reassessment under Article 55, paragraph (1) or (3), has been made by applying the preceding paragraph to a covered business year, notwithstanding the preceding paragraph, the amount stated as the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for that covered business year in the documents attached to that return, or the amount made the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for that covered business year pertaining to that reassessment, is deemed to be the initially reported amount equivalent to the tax credit shortfall or the initially reported amount equivalent to excess tax credit.

（四十九）Where a prefectural governor has made a reassessment under Article 55, paragraph (1) or (3), on the basis of the corporation tax amount reassessed pursuant to the provisions of laws and regulations on corporation tax, with respect to the corporation tax levy for a business year that began before the first day of each business year of a corporation that is under the obligation to submit a return for corporation tax pursuant to Article 74, paragraph (1) of the Corporation Tax Act (including a business year of a merged corporation pertaining to a qualified merger with that corporation as the merging corporation, carried out on or before the last day of that each business year, that began before the date of that qualified merger), and paragraph (54) has applied to that reassessment, the corporation tax levy amount paid on fictitious accounting prescribed in that paragraph pertaining to that reassessment (excluding the amount already to be refunded pursuant to paragraph (55) or (58) and the amount deducted pursuant to this paragraph) is to be deducted from the corporation tax levy amount of that each business year (limited to a business year ending on or after the day of that reassessment (or, if that reassessment was made, with respect to the corporation tax levy for a business year of a merged corporation pertaining to a qualified merger with that corporation as the merging corporation, carried out before the last day of that each business year, that began before the date of that qualified merger, and was made before the date of that qualified merger, the date of that qualified merger)).

（五十）Where a reassessment has been made pursuant to Article 24 or Article 26 of the Act on General Rules for National Taxes on the basis of the agreement prescribed in Article 7, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. with respect to a corporation that has an office or place of business within a prefecture, and, as a result of the prefectural governor's making a reassessment pursuant to Article 55, paragraph (1) or (3) on the basis of the corporation tax amount pertaining to that reassessment, there arises an amount to be refunded pursuant to Article 17 or Article 55, paragraph (5) (hereinafter in this paragraph and the following paragraph referred to as the "refund due on implementing a tax treaty"), then, except where the date of that reassessment is on or after the day on which three months have elapsed counting from the day following the day on which the request for reassessment pertaining to that reassessment was made, notwithstanding Articles 17, 17-2 and 17-4 and Article 55, paragraph (5), the prefecture is to sequentially deduct the refund due on implementing a tax treaty from the corporation tax levy amount (limited to the corporation tax levy amount calculated using as the tax base the corporation tax amount pertaining to a business year for which a return is to be submitted pursuant to Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act (if there is a corporation tax levy amount already fixed as payable during the computation period of the tax base of that corporation tax amount, the amount after deducting it)) of each business year that begins within one year from the first day of the business year that includes the date of that reassessment (including, where that corporation is dissolved by a qualified merger after the date of that reassessment, each business year of the merging corporation pertaining to that qualified merger that ends on or after the date of that merger).

（五十一）Where, following a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes prescribed in the preceding paragraph, a reassessment has been made reducing the corporation tax amount of each business year after the business year pertaining to that reassessment, and, as a result of the prefectural governor's making a reassessment pursuant to Article 55, paragraph (1) or (3) on the basis of the corporation tax amount pertaining to that reassessment, there arises an amount to be refunded pursuant to Article 17 or Article 55, paragraph (5), that amount is deemed to be the refund due on implementing a tax treaty, and the provisions of the preceding paragraph apply.

（五十二）The provisions of the preceding two paragraphs apply mutatis mutandis where, after the corporation referred to in paragraph (50) has been dissolved by a qualified merger, there has been a reassessment under Article 55, paragraph (1) or (3) prescribed in paragraph (50) pertaining to that corporation or a reassessment under Article 55, paragraph (1) or (3) prescribed in the preceding paragraph. In this case, in paragraph (50), the phrase "the business year that includes the date of that reassessment" is deemed to be replaced with "the business year of the merging corporation pertaining to a qualified merger in which that corporation is the merged corporation that includes the date of that reassessment", and the phrase "that corporation is dissolved by a qualified merger" with "that merging corporation is dissolved by a qualified merger in which that merging corporation is the merged corporation".

（五十三）With regard to the deductions from the corporation tax levy amount pursuant to paragraphs (36) through (38), paragraph (42) (including as applied mutatis mutandis pursuant to paragraphs (47) and (48); the same applies hereinafter in this paragraph), paragraph (49) and paragraph (50) (including where applied as deemed pursuant to paragraph (51) (including as applied mutatis mutandis pursuant to the preceding paragraph) and as applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph), first the deductions pursuant to paragraphs (36) and (37) are to be made, and then the deductions are to be made in the following order: the deduction pursuant to paragraphs (38) and (42), the deduction pursuant to paragraph (49), and the deduction pursuant to paragraph (50).

（五十四）Where a prefectural governor has made a reassessment pursuant to Article 55, paragraph (1) or (3) on the basis of the corporation tax amount pertaining to a reassessment prescribed in Article 135, paragraph (1) or (5) of the Corporation Tax Act (referred to as a "case where the governor reassesses an overstated return based on fictitious accounting" in the following paragraph and paragraph (56)), the part of the amount paid as the corporation tax levy for the business year pertaining to that reassessment that is reduced by that reassessment and that is specified by Cabinet Order (referred to as "corporation tax levy amount paid on fictitious accounting" in the following paragraph through paragraph (58)) is not to be refunded, and is not to be appropriated to the unpaid local government levies of the corporation that received that reassessment, notwithstanding Articles 17, 17-2 and 17-4 and Article 55, paragraph (5), except for the amount that has come to be refunded pursuant to those provisions where the following paragraph or paragraph (58) applies.

（五十五）In the case where the deadline for filing the corporate final prefectural inhabitant tax return for the business year that includes the day on which five years elapse from the first day of the business year that includes the date of the reassessment in the case where the governor reassesses an overstated return based on fictitious accounting (or, if that reassessment was made before the date of a qualified merger with respect to the corporation tax levy amount of the merged corporation pertaining to that qualified merger, the first day of the business year of that merged corporation that includes the date of that reassessment) (or, if a fact listed in the following items has occurred with respect to the corporation that received that reassessment between the date of that reassessment and the last day of the business year that includes the day on which those five years elapse, the deadline for filing specified in those items) has arrived (or, if the corporate final prefectural inhabitant tax return pertaining to that deadline for filing was not submitted by that deadline, where the corporate final prefectural inhabitant tax return of that corporation was submitted after that deadline, or a determination was made under Article 55, paragraph (2) with respect to the corporation tax levy for the business year pertaining to the corporate final prefectural inhabitant tax return of that corporation), the prefectural governor is to, as provided by Cabinet Order, refund to the corporation that received that reassessment the corporation tax levy amount paid on fictitious accounting pertaining to that reassessment (excluding the amount already to be refunded pursuant to this paragraph or paragraph (58) and the amount deducted pursuant to paragraph (49)), or appropriate it to the unpaid local government levies of the corporation that received that reassessment.

（五十六）In the case where the governor reassesses an overstated return based on fictitious accounting, if any of the following facts has occurred with respect to the corporation that received that reassessment, the corporation may, within one year after the day on which that fact occurred, request the prefectural governor to refund the corporation tax levy amount paid on fictitious accounting pertaining to that reassessment (excluding the amount already to be refunded pursuant to the preceding paragraph or paragraph (58) and the amount deducted pursuant to paragraph (49); the same applies in the following paragraph and paragraph (58)).

（五十七）A corporation that intends to request a refund pursuant to the preceding paragraph must submit to the prefectural governor a written request stating the corporation tax levy amount paid on fictitious accounting for which it seeks the refund, the basis for its calculation, and other matters specified by Order of the Ministry of Internal Affairs and Communications.

（五十八）Upon the submission of the written request referred to in the preceding paragraph, the prefectural governor is to investigate the facts pertaining to the request and other necessary matters and, on the basis of the investigation, as provided by Cabinet Order, refund the corporation tax levy amount paid on fictitious accounting to the corporation that made the request, or appropriate it to the unpaid local government levies of that corporation, or notify it in writing that there are no grounds for the request.

（五十九）Where there is an amount that should be deducted pursuant to paragraph (50) (including where applied as deemed pursuant to paragraph (51) (including as applied mutatis mutandis pursuant to paragraph (52)) and as applied mutatis mutandis pursuant to paragraph (52); the same applies hereinafter in this paragraph) but could not be deducted pursuant to paragraph (50), the prefecture is to, as provided by Cabinet Order, refund that amount that could not be deducted to the corporation subject to the application of that paragraph, or appropriate it to the unpaid local government levies of that corporation.

（六十）A corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) or Article 144-3, paragraph (1) of the Corporation Tax Act, or a corporation that is to submit a return pursuant to paragraph (2), is not required to make filing and payment of the per capita levy amount pertaining to the computation period of the tax base of its corporation tax amount or the period from the first day of its business year to the day before the day on which six months have elapsed, to a prefecture in which only dormitories, etc. of that corporation are located during that computation period or that period, notwithstanding paragraph (1) (limited to the part pertaining to Article 71, paragraph (1) or Article 144-3, paragraph (1) of that Act) or paragraph (2).

（六十一）A corporation, among those prescribed in the first sentence of paragraph (1), that is under the obligation to submit a return for corporation tax pursuant to Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act must, in the case where the deadline for filing that return has been extended pursuant to Article 75-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act; the same applies in paragraph (64) and Article 65, paragraph (1)) (including the case where the extension of that deadline for filing is deemed to have been made pursuant to Article 75, paragraph (5) of that Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) or pursuant to Article 75-2, paragraph (11), item (ii) of that Act), in the case where a disposition revoking or modifying the disposition extending the deadline for filing that return has been made pursuant to Article 75-2, paragraph (5) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) (including the case where a disposition revoking or modifying the disposition extending the deadline for filing that return is deemed to have been made pursuant to Article 75-2, paragraph (11), item (ii) of that Act), in the case where the written notification referred to in paragraph (7) of that Article (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) has been submitted pursuant to that paragraph (including the case where that written notification is deemed to have been submitted pursuant to Article 75-2, paragraph (11), item (iv) of that Act), or in the case where the disposition extending the deadline for filing that return has lost effect pursuant to Article 75-2, paragraph (11), item (v) or (vi) of that Act, notify the prefectural governor (for a corporation that has offices or places of business in two or more prefectures, the prefectural governor of the location of the principal office or place of business) to that effect, as provided by Order of the Ministry of Internal Affairs and Communications.

（六十二）Where a notification under the preceding paragraph has been made by a corporation that has offices or places of business in two or more prefectures, the prefectural governor of the location of the principal office or place of business of that corporation must notify the governors of the relevant prefectures to that effect.

（六十三）A prefectural governor who has received the notification under paragraph (61) or the notice under the preceding paragraph must notify the mayors of the relevant municipalities within the area of that prefecture to that effect.

（六十四）In the case where the provisions of Article 75-2, paragraph (9) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act; the same applies hereinafter in this paragraph) apply to a corporation that is obligated to submit a return concerning corporation tax pursuant to Article 74, paragraph (1) or Article 144-6, paragraph (1) of that Act and to which the provisions of Article 75-2, paragraph (1) of that Act apply, the provisions of Article 20-5-2, paragraph (1) or (2) may be applied, only for the computation period of the tax base of the corporation tax amount relating to the return to which the provisions of Article 75-2, paragraph (9) of that Act apply, to the corporation tax levy amount calculated using that corporation tax amount as the tax base and the per capita levy amount to be paid together with it, by deeming that the provisions of Article 75-2, paragraph (1) of that Act do not apply to that corporation tax amount.

（六十五）A domestic corporation that is a specified corporation must, with regard to the filing of a return concerning corporate prefectural inhabitant tax that, pursuant to the provisions of paragraph (1), paragraph (2), paragraph (31), or paragraphs (33) through (35), is to be made by the return under those provisions (hereinafter in this Article referred to as a "tax return") or is to be made by attaching to the tax return the documents that are to be attached to the tax return pursuant to the provisions of this Act or orders under this Act (hereinafter in this paragraph and paragraph (67) referred to as "attached documents"), notwithstanding the provisions of paragraph (1), paragraph (2), paragraph (31), and paragraphs (33) through (35), make that filing, as provided by Order of the Ministry of Internal Affairs and Communications, by providing to the prefectural governor the matters that are to be stated in the tax return (referred to as "matters stated in a return" in paragraphs (67) and (68)) or the matters that are to be stated, or are stated, in the attached documents (hereinafter in this paragraph and paragraph (67) referred to as "matters stated in attached documents"), by a method using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies hereinafter in this Article) and via the Local Tax Joint Organization (referred to as "the Organization" in paragraphs (68) and (80)); provided, however, that the part of that filing relating to the attached documents may be made by a method of submitting to the prefectural governor an optical disc or other recording medium specified by Order of the Ministry of Internal Affairs and Communications on which the matters stated in attached documents are recorded.

（六十六）The specified corporation prescribed in the preceding paragraph means any of the following corporations:

（六十七）With regard to the filing under paragraph (65) made pursuant to the provisions of that paragraph, the provisions of this Act or orders under this Act and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the filing was made by a tax return stating the matters stated in a return, or by attaching to it attached documents stating the matters stated in attached documents.

（六十八）The filing under paragraph (65) made pursuant to the provisions of the main clause of that paragraph is deemed to have reached the prefectural governor prescribed in that paragraph at the time when the matters stated in a return are recorded in a file kept on a computer (including input-output devices) used by the Organization referred to in Article 762, item (i).

（六十九）Where a domestic corporation referred to in paragraph (65) is found to have difficulty using the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster, or any other reason, and is found to be able to submit a tax return without applying the provisions of that paragraph, and has received the approval of the prefectural governor to submit a tax return without applying the provisions of that paragraph, the provisions of paragraph (65) through the preceding paragraph do not apply to the filing under paragraph (65) made within the period designated by that prefectural governor. The same applies to the filing under paragraph (65) made within the period designated by the district director pursuant to Article 75-5, paragraph (1) of the Corporation Tax Act (including a period for which the designation is deemed to have been made as that period pursuant to paragraph (5) of that Article), in the case where a domestic corporation referred to in paragraph (65) that has submitted the written application referred to in Article 75-5, paragraph (2) of that Act to the district director with jurisdiction over the place for tax payment prescribed in that paragraph pursuant to the provisions of that paragraph has submitted to the prefectural governor, by the day before the deadline for filing the tax return, or by attaching it to the tax return by that deadline, a document specified by Order of the Ministry of Internal Affairs and Communications stating that it has received the approval under Article 75-5, paragraph (1) of that Act or has not received a disposition of dismissal under paragraph (3) of that Article.

（七十）A domestic corporation seeking to receive the approval under the first sentence of the preceding paragraph must submit to the prefectural governor, by the day that is 15 days before the start date of the period (or, where the day on which the reason prescribed in the preceding paragraph arose is on or after the day that is 15 days before the deadline for filing the return under paragraph (1) (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 74, paragraph (1) of the Corporation Tax Act is to submit by the deadline for filing that return) or the return under paragraph (31) or (35), and that deadline is a day within that period, by that start date), a written application stating the circumstances that made it necessary to receive the application of the provisions of the first sentence of that paragraph, the period for which it seeks to receive the designation under the first sentence of that paragraph, and other matters specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached.

（七十一）When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.

（七十二）When the written application referred to in paragraph (70) has been submitted, and the prefectural governor is to grant the approval under the first sentence of paragraph (69) or make the disposition of dismissal under the preceding paragraph with respect to the application, the governor must notify the domestic corporation that made the application to that effect in writing.

（七十三）In the case where the written application referred to in paragraph (70) has been submitted, if neither the approval under the first sentence of paragraph (69) nor the disposition of dismissal under paragraph (71) has been made by the start date of the period, stated in the written application, for which the corporation seeks the designation under the first sentence of paragraph (69), the approval is deemed to have been granted on that day, and the designation under the first sentence of paragraph (69) is deemed to have been made with that period as the period under the first sentence of paragraph (69), respectively.

（七十四）The prefectural governor may rescind the approval under the first sentence of paragraph (69) if the governor finds that it is no longer difficult for a domestic corporation to which the provisions of the first sentence of paragraph (69) apply to use the electronic data processing system for local tax procedures.

（七十五）When the prefectural governor makes the disposition under the preceding paragraph, the governor must notify the domestic corporation subject to the disposition to that effect in writing.

（七十六）A domestic corporation to which the provisions of paragraph (69) apply must, when it intends to cease to be subject to the provisions of paragraph (69) with respect to the filing under paragraph (65), submit to the prefectural governor a written notification stating that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.

（七十七）Where, with respect to a domestic corporation to which the provisions of the first sentence of paragraph (69) apply, the disposition under paragraph (74) or the submission of the written notification under the preceding paragraph has occurred, the provisions of the first sentence of paragraph (69) do not apply to the filing under paragraph (65) made within the period under the first sentence of paragraph (69) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where the domestic corporation has newly received the approval under the first sentence of that paragraph on or after that following day.

（七十八）Where, with respect to a domestic corporation to which the provisions of the second sentence of paragraph (69) apply, the submission of the written notification under paragraph (76) or the disposition under Article 75-5, paragraph (3) or (6) of the Corporation Tax Act has occurred, the provisions of the second sentence of paragraph (69) do not apply to the filing under paragraph (65) made within the period under the second sentence of paragraph (69) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where the domestic corporation has newly submitted a document referred to in the second sentence of that paragraph on or after that following day.

（七十九）The Minister for Internal Affairs and Communications may, where a report has been made under Article 790-2 and the Minister finds that, due to a failure of the electronic data processing system for local tax procedures or any other reason, a large number of the domestic corporations referred to in paragraph (65) have difficulty making the filing under that paragraph pursuant to the provisions of that paragraph, designate a period during which a tax return may be submitted without applying the provisions of that paragraph.

（八十）When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the prefectural governors and the Organization.

（八十一）When the public notice under the preceding paragraph has been given, notwithstanding the provisions of paragraph (69), the provisions of paragraphs (65) through (68) do not apply to the filing under paragraph (65) made within the period designated by the Minister for Internal Affairs and Communications pursuant to the provisions of paragraph (79).

（八十二）Matters concerning the calculation of the amount to be deducted from the corporation tax amount that becomes the tax base of the corporation tax levy, the procedures for that deduction, and other matters necessary for the application of the provisions of the preceding paragraphs are specified by Cabinet Order.