Article 144-4Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
第百四十四条の四（仮決算をした場合の中間申告書の記載事項等）
In the case where an ordinary corporation which is a foreign corporation having a permanent establishment (excluding a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations)) deems the period of six months on or after the first day of the business year as one business year and has calculated the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (i) (Tax Base), which is to be used as the tax base for the period, the ordinary corporation may file an interim return containing the following matters, in lieu of the matters listed in the items of Article 144-3, paragraph (1) (Interim Return); provided, however, that this does not apply in the case where it is not required to file an interim return pursuant to the proviso to that paragraph or the preceding Article (excluding the case where there is an amount of loss caused by a disaster prescribed in paragraph (5), item (i) or item (ii) that arose during the period) or in the case where the amount listed in item (vii) exceeds the amount listed in paragraph (1), item (i) of Article 144-3 calculated pursuant to the provisions of that Article.
恒久的施設を有する外国法人である普通法人（第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第一号（課税標準）に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第一項各号（中間申告）に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。ただし、同項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該期間において生じた第五項第一号又は第二号に規定する災害損失金額がある場合を除く。）又は第七号に掲げる金額が第百四十四条の三の規定により計算した同条第一項第一号に掲げる金額を超える場合は、この限りでない。
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a), which is to be used as the tax base for the period, calculated by deeming the period as one business year;
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (b), which is to be used as the tax base for the period, calculated by deeming the period as one business year;
the amount of corporation tax calculated in the case where the provisions of the preceding Section (Calculation of Tax Amount) (excluding Article 144 (Income Tax Credit for Foreign Corporations) (limited to the part applying mutatis mutandis the provisions of Article 68, paragraph (3) (Income Tax Credit))) apply to the amount of income pertaining to the domestic source income listed in item (i), by deeming the period as one business year;
the amount of corporation tax calculated in the case where the provisions of the preceding Section (excluding Article 144 (limited to the part applying mutatis mutandis the provisions of Article 68, paragraph (3))) apply to the amount of income pertaining to the domestic source income listed in item (ii), by deeming the period as one business year;
in the case where there is any amount that is to be credited when, by deeming the period as one business year, the provisions of Article 68 (excluding paragraph (3)) as applied mutatis mutandis pursuant to Article 144 and the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations) are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in item (iii), the remaining amount;
in the case where there is any amount that is to be credited when, by deeming the period as one business year, the provisions of Article 68 (excluding paragraph (3)) as applied mutatis mutandis pursuant to Article 144 are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in item (iv), the remaining amount;
the sum of the amount of corporation tax listed in item (iii) (in the case falling under the provisions of the preceding item, the amount that remains after deducting the amount listed in that item) and the amount of corporation tax listed in item (iv) (in the case falling under the provisions of item (v), the amount that remains after deducting the amount listed in that item); and
the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
前各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 an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding a trust corporation prescribed in Article 4-3) deems the period of six months on or after the first day of the business year as one business year and has calculated the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (ii), which is to be used as the tax base for the period, the ordinary corporation may file an interim return containing the following matters, in lieu of the matters listed in the items of Article 144-3, paragraph (2); provided, however, that this does not apply in the case where it is not required to file an interim return pursuant to the proviso to that paragraph or the preceding Article (excluding the case where there is an amount of loss caused by a disaster prescribed in paragraph (6), item (i) that arose during the period) or in the case where the amount listed in item (ii) exceeds the amount listed in paragraph (2), item (i) of Article 144-3 calculated pursuant to the provisions of that Article.
恒久的施設を有しない外国法人である普通法人（第四条の三に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第二項各号に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。ただし、同項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該期間において生じた第六項第一号に規定する災害損失金額がある場合を除く。）又は第二号に掲げる金額が第百四十四条の三の規定により計算した同条第二項第一号に掲げる金額を超える場合は、この限りでない。
the amount of income or net operating loss pertaining to the domestic source income;
the amount of corporation tax calculated in the case where the provisions of the preceding Section (excluding Article 144 (limited to the part applying mutatis mutandis the provisions of Article 68, paragraph (3))) apply to the amount of income pertaining to the domestic source income listed in the preceding item, by deeming the period as one business year; and
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
前二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
An interim return containing the matters prescribed in the preceding two paragraphs must be attached with a balance sheet as of the last day of the period prescribed in those paragraphs, a profit and loss statement for the period, and other documents as specified by Ministry of Finance Order.
With regard to the calculation of the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a), which is to be used as the tax base for the period prescribed in paragraph (1), and of the amount of corporation tax listed in item (iii) of that paragraph, of the amount of income or net operating loss pertaining to domestic source income listed in item (i), (b) of that Article, which is to be used as the tax base for the period prescribed in that paragraph, and of the amount of corporation tax listed in item (iv) of that paragraph, or of the amount of income or net operating loss pertaining to domestic source income specified in item (ii) of that Article, which is to be used as the tax base for the period prescribed in paragraph (2), and of the amount of corporation tax listed in item (ii) of that paragraph, the following provisions apply:
the term "final settlement of the accounts" in Article 2, item (xxv) (Definitions) is deemed to be replaced with "settlement of the accounts"; the term "Final Return" in Article 68, paragraph (4) (limited to the case where it is applied mutatis mutandis pursuant to Article 144) and in Article 69, paragraph (25) (Foreign Tax Credit) (limited to the case where it is applied mutatis mutandis pursuant to Article 144-2, paragraph (10)) is deemed to be replaced with "interim return"; the phrases "tax return or similar filing for each business year" and "tax return or similar filing for each of the business years" in Article 69, paragraph (26) (limited to the case where it is applied mutatis mutandis pursuant to Article 144-2, paragraph (10)) are deemed to be replaced with "Final Return, amended return or written request for Reassessment for each business year" and "Final Return, amended return or written request for Reassessment for each of the business years", respectively; and the term "Final Return" in Article 69-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) (limited to the case where it is applied mutatis mutandis pursuant to Article 144-2-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution for Foreign Corporations)) and in Article 142-5, paragraph (2) (Inclusion in Deductible Expenses of Interest on Liabilities Pertaining to the Capital of Foreign Banks, etc.) is deemed to be replaced with "interim return"; and
第二条第二十五号（定義）中「確定した決算」とあるのは「決算」と、第六十八条第四項（第百四十四条において準用する場合に限る。）及び第六十九条第二十五項（外国税額の控除）（第百四十四条の二第十項において準用する場合に限る。）中「確定申告書」とあるのは「中間申告書」と、第六十九条第二十六項（第百四十四条の二第十項において準用する場合に限る。）中「各事業年度の申告書等」とあるのは「各事業年度の確定申告書、修正申告書又は更正請求書」と、第六十九条の二第三項（分配時調整外国税相当額の控除）（第百四十四条の二の二第三項（外国法人に係る分配時調整外国税相当額の控除）において準用する場合に限る。）及び第百四十二条の五第二項（外国銀行等の資本に係る負債の利子の損金算入）中「確定申告書」とあるのは「中間申告書」とする。
in the case of calculating in accordance with the provisions of Subsection 3 (excluding Article 23-2 (Exclusion from Gross Profits of Dividends, etc. Received from Foreign Subsidiaries)), Subsection 4 (excluding Article 46 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired by a Non-investment Partnership with Allotment Monies)) and Subsection 7 of Part II, Chapter I, Section 1 (Tax Base and Calculation Thereof) (excluding Article 57, paragraph (2) and paragraph (10) (Carryover of Losses) and Article 58, paragraph (3) (Special Provisions on Losses for a Business Year When a Blue Return Has Not Been Filed)) pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), the term "final settlement of the accounts" in those provisions is deemed to be replaced with "settlement of the accounts", and the term "Final Return" therein with "interim return".
In the case where there is an amount of loss caused by a disaster (meaning the amount of loss incurred with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to the disaster, which is specified by Cabinet Order; hereinafter the same applies in this paragraph and the following paragraph) that arose, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph and the following paragraph), during the period prescribed in paragraph (1) of a foreign corporation having a permanent establishment that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed on or after that day, the following matters may be entered in the interim return prescribed in paragraph (1), in addition to the matters listed in the items of that paragraph:
in the case where there is any amount to be credited under the provisions of Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (1), item (iii) (in the case where there is an amount of corporation tax listed in item (iv) of that paragraph, limited to the portion exceeding the amount equivalent to that amount of corporation tax), when, by deeming the period as one business year, these provisions are applied by crediting, in this order, the amount of the foreign country's corporate tax prescribed in Article 144-2, paragraph (1) that is to be credited pursuant to the provisions of that Article and the amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 144, the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period (limited to that pertaining to domestic source income listed in Article 141, item (i), (a)), the amount after deducting the excess);
当該期間を一事業年度とみなして第百四十四条の二第一項に規定する外国法人税の額で同条の規定により控除されるべき金額及び第百四十四条において準用する第六十八条第一項に規定する所得税の額で第百四十四条において準用する同項の規定により控除されるべき金額をこれらの順に控除するものとしてこれらの規定を適用するものとした場合に同条において準用する同項の規定による控除をされるべき金額で第一項第三号に掲げる法人税の額の計算上控除しきれなかつた金額（同項第四号に掲げる法人税の額がある場合には、当該法人税の額に相当する金額を超える部分の金額に限る。）があるときは、その控除しきれなかつた金額（当該金額が当該期間において生じた災害損失金額（第百四十一条第一号イに掲げる国内源泉所得に係るものに限る。）を超える場合には、その超える部分の金額を控除した金額）
in the case where there is any amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited when, by deeming the period as one business year, the provisions of that paragraph as applied mutatis mutandis pursuant to Article 144 are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (1), item (iv) (in the case where there is an amount of corporation tax listed in item (iii) of that paragraph, limited to the portion exceeding the amount equivalent to that amount of corporation tax), the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period (limited to that pertaining to domestic source income listed in Article 141, item (i), (b)), the amount after deducting the excess); and
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
前二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 there is an amount of loss caused by a disaster that arose, due to a disaster, during the period prescribed in paragraph (2) of a foreign corporation not having a permanent establishment that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed on or after that day, the following matters may be entered in the interim return prescribed in that paragraph, in addition to the matters listed in the items of that paragraph:
in the case where there is any amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited when, by deeming the period as one business year, the provisions of that paragraph as applied mutatis mutandis pursuant to Article 144 are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (2), item (ii), the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period (limited to that pertaining to domestic source income specified in Article 141, item (ii)), the amount after deducting the excess); and
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
Beyond what is provided for in paragraph (3), necessary matters concerning the calculation of the amount of income or net operating loss that is to be used as the tax base for the period prescribed in paragraph (1) or paragraph (2) and of the amount of corporation tax listed in paragraph (1), item (vii) or paragraph (2), item (ii) are specified by Cabinet Order.