①Where a research and development partnership that files a blue return (excluding one in liquidation) has, by March 31, 2027, levied, pursuant to the provisions of Article 9, paragraph (1) of the Research and Development Partnerships Act (Act No. 81 of 1961), charges to cover the costs of acquiring or manufacturing fixed assets specified by Cabinet Order that are directly used for experimental research prescribed in Article 3, paragraph (1), item (i) of that Act (limited to research conducted in order to obtain new knowledge or to devise new applications of available knowledge) (hereinafter referred to in this Article as "assets for experimental research"), and has acquired or manufactured assets for experimental research in the business year in which the amount based on that levy was paid, with an amount equivalent to all or part of the amount so paid, if the partnership has reduced the book value of those assets for experimental research through accounting as an expense or loss within the range of the amount obtained by deducting, from their acquisition cost, one yen (if the acquisition cost of those assets for experimental research exceeds the amount so paid (if any amount has already been applied to the acquisition or manufacture of assets for experimental research, the amount obtained by deducting that amount), the excess amount), the amount equivalent to the reduced amount is included in deductible expenses in calculating the amount of income for the business year that includes the date of the acquisition or manufacture.

②The provisions of the preceding paragraph apply only if the final return, etc. contains a statement regarding the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and a written statement concerning the calculation of the amount to be included in deductible expenses is attached to that final return, etc.

③In applying the provisions of laws and regulations concerning corporation tax to assets for experimental research to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph is not included in the acquisition cost of those assets for experimental research.

④Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

①Where a corporation has paid, in any business year, any of the following contributions or premiums pertaining to a fund or trust property that is used or managed over a long period of time, the amount paid is included in deductible expenses in calculating the amount of income for that business year:

②The provisions of the preceding paragraph (limited to the part pertaining to item (ii)) do not apply to the premiums listed in that item that a corporation which, after the cancellation of a mutual aid contract prescribed in that item that it had concluded, has concluded a mutual aid contract prescribed in that item pays for that mutual aid contract during the period from the day of the cancellation until the day on which two years have elapsed from that day.

③The provisions of paragraph (1) do not apply if a written statement concerning the inclusion in deductible expenses of the amount prescribed in that paragraph is not attached to the final return, etc.; provided, however, that this does not apply where, even if a final return, etc. without that attachment has been filed, the district director finds that there was an unavoidable reason for the absence of the attachment and the written statement is submitted.

①With regard to the application of the provisions of Article 37 of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 70, paragraph (1) of the Act on Promotion of Specified Non-profit Activities in the case where a corporation that, at the end of the business year, is a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of that Act (referred to as a "certified specified nonprofit corporation" in the following paragraph) has an amount that it has expended, out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity (meaning specified non-profit activity prescribed in paragraph (1) of that Article; the same applies in the following paragraph and paragraph (3)), the phrase "a public interest corporation, etc." in the proviso to paragraph (4) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation (meaning a certified specified nonprofit corporation prescribed in Article 66-11-3, paragraph (1) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph and paragraph (6))", the phrase "a public interest corporation, etc." in the proviso to paragraph (5) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation", the phrase "a public interest corporation, etc." in paragraph (6) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation", the phrase "にあつては、" (in the case of, followed by a comma) is deemed to be replaced with "にあつては" (in the case of, without the comma), and the phrase "amount)" is deemed to be replaced with "amount, and for a certified specified nonprofit corporation, the amount it has expended, out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity prescribed in Article 66-11-3, paragraph (1) of the Act on Special Measures Concerning Taxation)".

②With regard to the application of the provisions of Article 37 of the Corporation Tax Act in the case where the amount of donations paid by a corporation (excluding a corporation to which the provisions of the preceding paragraph apply) in each business year includes the amount of donations to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation and a special certified specified nonprofit corporation prescribed in Article 2, paragraph (4) of the Act on Promotion of Specified Non-profit Activities; hereinafter the same applies in this paragraph) related to a business pertaining to specified non-profit activity conducted by that certified specified nonprofit corporation, etc., the phrase ") exists, those donations" in paragraph (4) of that Article is deemed to be replaced with "; hereinafter the same applies in this paragraph) and the amount of donations to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation, etc. prescribed in Article 66-11-3, paragraph (2) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation) related to a business pertaining to specified non-profit activity prescribed in paragraph (2) of that Article conducted by that certified specified nonprofit corporation, etc. exist, these donations".

③Where a corporation that has received the certification under Article 44, paragraph (1) of the Act on Promotion of Specified Non-profit Activities has had that certification revoked, an amount equivalent to the total of the amounts that the corporation expended, in each business year from the business year that includes the day specified by Cabinet Order as the day on which the fact giving rise to the revocation arose until the business year preceding the business year that includes the date of the revocation (limited to business years that ended within seven years before the end of the business year that includes the date of the revocation; hereinafter the same applies in this paragraph), out of the assets belonging to its profit-making business, for a business other than that profit-making business that falls under a business pertaining to specified non-profit activity, and that were included in deductible expenses in calculating the amount of income for each of those business years, is deemed to be the amount of revenue arising from the profit-making business conducted by the corporation in the business year that includes the date of the revocation.

④In the case referred to in the preceding paragraph, if the corporation referred to in that paragraph is not conducting a profit-making business on the date of the revocation, the corporation is deemed to have newly commenced a profit-making business on the date of the revocation. In this case, the provisions of Article 66, paragraph (4) of the Corporation Tax Act and the provisions of Article 42-3-2, paragraph (3) do not apply for the business year that includes the date of the revocation.

⑤Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the amount calculated in the manner specified by Cabinet Order prescribed in Article 37, paragraph (1) of the Corporation Tax Act in the case where a certified specified nonprofit corporation prescribed in paragraph (1) applies the provisions of paragraph (1) of that Article by reading the provisions of paragraph (6) of that Article with the replacement of terms pursuant to the provisions of paragraph (1), and other necessary particulars concerning the application of the provisions of paragraphs (1) through (3).

①Where the provisions of Article 57, paragraph (1) of the Corporation Tax Act apply in each business year beginning on or before March 31, 2032 of the Banks' Shareholdings Purchase Corporation filing a blue return, if there is an amount of loss incurred in a business year preceding each of those business years, the phrase "beginning within 10 years" in that paragraph is deemed to be replaced with "beginning".

②Where the provisions of Article 57, paragraph (1) of the Corporation Tax Act apply in each business year beginning on or before March 31, 2036 of the Banks' Shareholdings Purchase Corporation filing a blue return, if there is an amount of loss incurred in a business year preceding each of those business years, the phrase "the amount equivalent to 50 percent of the amount of income" in the proviso to that paragraph is deemed to be replaced with "the amount of income".

③The provisions of the preceding two paragraphs apply only where the Banks' Shareholdings Purchase Corporation has attached a written statement concerning the calculation of the amount of loss to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act that is a blue return for the business year in which the amount of loss prescribed in those provisions arose, and has continuously filed final returns prescribed in that item for each subsequent business year.

①The provisions of Article 80, paragraph (1) and Article 144-13, paragraphs (1) and (2) of the Corporation Tax Act do not apply to the amount of loss incurred in each business year ending during the period from April 1, 1992 to March 31, 2028 of a corporation other than the corporations listed below; provided, however, that this does not apply to the amount of loss incurred in a business year ending during liquidation (excluding, of the business years ending during the liquidation of a group tax sharing subsidiary corporation, one ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation) and in a business year prescribed in Article 80, paragraph (4) or Article 144-13, paragraph (9) or (10) of that Act in a case falling under those provisions, the amount of deficit from disaster losses prescribed in Article 80, paragraph (5) or Article 144-13, paragraph (11) of that Act, and the amount of loss of the Banks' Shareholdings Purchase Corporation.

②Where, in a business year of a group tax sharing corporation prescribed in the main clause of the preceding paragraph, the group tax sharing corporation falls under the category of a cooperative, etc., or an amount of loss prescribed in the proviso to that paragraph (excluding the amount of deficit from disaster losses prescribed in the proviso to that paragraph; hereinafter referred to as the "deficit eligible for a refund" in this paragraph) has arisen, if another group tax sharing corporation that has a group tax sharing full controlling interest with that group tax sharing corporation at the end of that business year is a large group tax sharing corporation, then, with regard to the application of the provisions of Article 80, paragraph (7) of the Corporation Tax Act for that business year of the group tax sharing corporation and for the business year of the other group tax sharing corporation ending on that day, the amount of income prescribed in items (iii) and (iv) of that paragraph of the other group tax sharing corporation (excluding one in which a deficit eligible for a refund arose in that business year) is deemed to be nil.