In the case where an ordinary corporation or a cooperative, etc. comes to fall under the category of a public interest corporation, etc., the provisions of Article 80, paragraph (4) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the ordinary corporation or cooperative, etc. has dissolved on the day before the day on which it comes to fall under that category.
In the case where an ordinary corporation or a cooperative, etc. has come to fall under the category of a public interest corporation, etc., the following provisions and other provisions specified by Cabinet Order apply by deeming that the public interest corporation, etc. has been established on the day on which it came to fall under that category:
Article 57, paragraph (1) (Carryover of Losses);
第五十七条第一項（欠損金の繰越し）
Article 59 (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation);
第五十九条（会社更生等による債務免除等があつた場合の欠損金の損金算入）
In the case where a foreign corporation that has a permanent establishment comes to have no permanent establishment (excluding the case where it comes to have no permanent establishment due to a qualified merger in which the foreign corporation is the acquired corporation or any other event specified by Cabinet Order), the provisions of Article 144-13, paragraph (9) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the foreign corporation has dissolved on the day on which it comes to have no permanent establishment.
恒久的施設を有する外国法人が恒久的施設を有しないこととなる場合（当該外国法人を被合併法人とする適格合併その他の政令で定める事由により恒久的施設を有しないこととなる場合を除く。）には、その有しないこととなる日に当該外国法人が解散したものとみなして、第百四十四条の十三第九項（欠損金の繰戻しによる還付）の規定その他政令で定める規定を適用する。
In the case where a foreign corporation that has no permanent establishment has come to have a permanent establishment (limited to the case where it had a permanent establishment in any business year before the business year that includes the day on which it came to have the permanent establishment), the following provisions and other provisions specified by Cabinet Order (hereinafter referred to as the "covered provisions" in this paragraph) apply by deeming that the foreign corporation has been established on the day on which it came to have the permanent establishment; provided, however, that this does not apply to the application of the covered provisions when calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) pertaining to the business conducted through the permanent establishment (limited to the business it has received by the transfer), in the case where the foreign corporation has come to have a permanent establishment as a result of having received a transfer of business through the transfer, by a qualified merger in which the foreign corporation is the acquiring corporation, of the business pertaining to the permanent establishment of another foreign corporation that is the acquired corporation in the qualified merger, or through any other event specified by Cabinet Order.
恒久的施設を有しない外国法人が恒久的施設を有することとなつた場合（その有することとなつた日の属する事業年度前のいずれかの事業年度において恒久的施設を有していた場合に限る。）には、その有することとなつた日に当該外国法人が設立されたものとみなして、次に掲げる規定その他政令で定める規定（以下この項において「対象規定」という。）を適用する。ただし、当該外国法人を合併法人とする適格合併による当該適格合併に係る被合併法人である他の外国法人の恒久的施設に係る事業の移転その他の政令で定める事由による事業の移転を受けたことにより恒久的施設を有することとなつた場合において、当該恒久的施設を通じて行う事業（その移転を受けた事業に限る。）に係る第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る所得の金額を計算するときの対象規定の適用については、この限りでない。
In the case where a calculation is made in accordance with the provisions of Article 57 pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), the provisions of paragraph (1) of that Article;
In the case where a calculation is made in accordance with the provisions of Article 59 pursuant to the provisions of Article 142, paragraph (2), the provisions of that Article;
The provisions of Article 142-2, paragraph (2) (Exclusion of Refunds from Gross Profits);
第百四十二条の二第二項（還付金等の益金不算入）の規定
The provisions of Article 144-2, paragraphs (2), (3) and (8) (Foreign Tax Credit for Foreign Corporations);
第百四十四条の二第二項、第三項及び第八項（外国法人に係る外国税額の控除）の規定
The provisions of Article 144-13, paragraph (1) (limited to the part pertaining to item (i), and including the case where it is applied mutatis mutandis pursuant to paragraph (9) or (11) of that Article), paragraph (3) (including the case where it is applied mutatis mutandis pursuant to paragraph (9) or (11) of that Article), paragraph (6) (including the case where it is applied mutatis mutandis pursuant to paragraph (11) of that Article) and paragraph (12).
The treatment in the case where an ordinary corporation or a cooperative, etc. has conducted a qualified merger in which that ordinary corporation or cooperative, etc. is the acquired corporation and a public interest corporation, etc. is the acquiring corporation, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.