In the case where a business year of an ordinary corporation which is a foreign corporation having a permanent establishment (excluding the business year containing the day on which it became a foreign corporation having a permanent establishment; the same applies in Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) exceeds six months, the ordinary corporation must file a return containing the following matters with the district director, within two months after the day on which six months have elapsed on or after the first day of the business year (referred to as the "day on which six months have elapsed" in item (i)); provided, however, that it is not required to file the return in the case where the amount listed in that item is 100,000 yen or less or there is no such amount, or in the case where, within those two months, the ordinary corporation which is a foreign corporation having a permanent establishment ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes.
恒久的施設を有する外国法人である普通法人は、その事業年度（恒久的施設を有する外国法人になつた日の属する事業年度を除く。第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、同号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該二月以内に恒久的施設を有する外国法人である普通法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合は、当該申告書を提出することを要しない。
the amount obtained by dividing the amount of corporation tax for the previous business year of the business year (meaning the amount listed in Article 144-6, paragraph (1), item (vii) (Final Returns) that is to be entered in a Final Return) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the interim period (meaning the period from the first day of the business year to that preceding day); and
当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第一項第七号（確定申告）に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
前号に掲げる金額の計算の基礎その他財務省令で定める事項
In the case where a business year of an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding the business year containing the day following the day on which it became a foreign corporation not having a permanent establishment; the same applies in Article 144-4, paragraph (2)) exceeds six months, the ordinary corporation must file a return containing the following matters with the district director, within two months after the day on which six months have elapsed on or after the first day of the business year (referred to as the "day on which six months have elapsed" in item (i)); provided, however, that it is not required to file the return in the case where the amount listed in that item is 100,000 yen or less or there is no such amount, or in the case where, within those two months, the ordinary corporation which is a foreign corporation not having a permanent establishment discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan.
恒久的施設を有しない外国法人である普通法人は、その事業年度（恒久的施設を有しない外国法人になつた日の翌日の属する事業年度を除く。第百四十四条の四第二項において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、同号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該二月以内に恒久的施設を有しない外国法人である普通法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合は、当該申告書を提出することを要しない。
the amount obtained by dividing the amount of corporation tax for the previous business year of the business year (meaning the amount listed in Article 144-6, paragraph (2), item (ii) that is to be entered in a Final Return) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the interim period (meaning the period from the first day of the business year to that preceding day); and
当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第二項第二号に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
前号に掲げる金額の計算の基礎その他財務省令で定める事項
The provisions of Article 71, paragraph (2) and paragraph (3) (Interim Return) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (1) in the case where a qualified merger has been carried out in which the ordinary corporation set forth in that paragraph is the acquiring corporation and another foreign corporation is the acquired corporation. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the terms listed in the right-hand column of the table, respectively.
| Paragraph (2) | item (i) of the preceding paragraph | Article 144-3, paragraph (1), item (i) (Interim Return) |
| Paragraph (2), item (i) | the corporation tax ( | the corporation tax prescribed in Article 144-3, paragraph (1), item (i) or paragraph (2), item (i) ( |
| day on which six months have elapsed | day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in Article 144-3, paragraph (1); the same applies in the following item) | |
| interim period | interim period (meaning the interim period prescribed in paragraph (1), item (i) of that Article; the same applies in the following paragraph) | |
| Paragraph (3) | item (i) of the paragraph | Article 144-3, paragraph (1), item (i) |
第七十一条第二項及び第三項（中間申告）の規定は、第一項の普通法人を合併法人とし、他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第二項 | 前項第一号 | 第百四十四条の三第一項第一号（中間申告） |
| 第二項第一号 | ）の | ）の第百四十四条の三第一項第一号又は第二項第一号に規定する |
| 六月経過日 | 六月経過日（第百四十四条の三第一項に規定する六月経過日をいう。次号において同じ。） | |
| 中間期間 | 中間期間（同条第一項第一号に規定する中間期間をいう。次項において同じ。） | |
| 第三項 | 同項第一号 | 第百四十四条の三第一項第一号 |
The provisions of Article 71, paragraph (2) and paragraph (3) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (2) in the case where a qualified merger has been carried out in which the ordinary corporation set forth in that paragraph is the acquiring corporation and another foreign corporation not having a permanent establishment is the acquired corporation. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the terms listed in the right-hand column of the table, respectively.
| Paragraph (2) | item (i) of the preceding paragraph | Article 144-3, paragraph (2), item (i) (Interim Return) |
| Paragraph (2), item (i) | the corporation tax ( | the corporation tax prescribed in Article 144-3, paragraph (2), item (i) ( |
| day on which six months have elapsed | day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in Article 144-3, paragraph (2); the same applies in the following item) | |
| interim period | interim period (meaning the interim period prescribed in paragraph (2), item (i) of that Article; the same applies in the following paragraph) | |
| Paragraph (3) | item (i) of the paragraph | Article 144-3, paragraph (2), item (i) |
第七十一条第二項及び第三項の規定は、第二項の普通法人を合併法人とし、恒久的施設を有しない他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第二項 | 前項第一号 | 第百四十四条の三第二項第一号（中間申告） |
| 第二項第一号 | ）の | ）の第百四十四条の三第二項第一号に規定する |
| 六月経過日 | 六月経過日（第百四十四条の三第二項に規定する六月経過日をいう。次号において同じ。） | |
| 中間期間 | 中間期間（同条第二項第一号に規定する中間期間をいう。次項において同じ。） | |
| 第三項 | 同項第一号 | 第百四十四条の三第二項第一号 |
The provisions of Article 71, paragraph (4) apply mutatis mutandis in the case where the provisions of the preceding paragraphs are applied.
In the case where the due date for filing a return under Article 144-6, paragraph (1) or paragraph (2) for the previous business year prescribed in paragraph (1), item (i) or paragraph (2), item (i) has been extended by four months pursuant to the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) as applied mutatis mutandis pursuant to Article 144-8 (Special Provisions on Extension of the Due Date for Filing a Tax Return), and the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the due date for filing the return, when the amount of corporation tax prescribed in paragraph (1), item (i) or paragraph (2), item (i) has become determined during the period from the day following the due date for filing the return that would apply if the provisions of that paragraph did not apply to the day deemed to be the due date for filing the return pursuant to the provisions of that paragraph, the provisions of the preceding paragraphs apply by deeming that the amount of corporation tax became determined by the day preceding the day on which six months have elapsed prescribed in paragraph (1) or paragraph (2).
第一項第一号又は第二項第一号に規定する前事業年度の第百四十四条の六第一項又は第二項の規定による申告書の提出期限が第百四十四条の八（確定申告書の提出期限の延長の特例）において準用する第七十五条の二第一項（確定申告書の提出期限の延長の特例）の規定により四月間延長されている場合で、かつ、当該申告書の提出期限につき国税通則法第十条第二項（期間の計算及び期限の特例）の規定の適用がある場合において、同項の規定の適用がないものとした場合における当該申告書の提出期限の翌日から同項の規定により当該申告書の提出期限とみなされる日までの間に第一項第一号又は第二項第一号に規定する法人税額が確定したときは、第一項又は第二項に規定する六月経過日の前日までに当該法人税額が確定したものとみなして、前各項の規定を適用する。