Chapter V Business Year, etc.
第五章 事業年度等
Article 13Meaning of Business Year
第十三条（事業年度の意義）
The term "business year" as used in this Act means a period that serves as the unit for calculating the property and profit and loss of a corporation (hereinafter referred to as an "accounting period" in this Chapter) which is specified by laws and regulations or specified in the articles of incorporation, act of endowment, rules, bylaws or other equivalent instruments of the corporation (hereinafter referred to as the "articles of incorporation, etc." in this Chapter), and, where no accounting period is specified by laws and regulations or in the articles of incorporation, etc., means the accounting period notified to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of the following paragraph, or the accounting period designated by the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of paragraph (3) or the period prescribed in paragraph (4); provided, however, that where any of these periods exceeds one year, it means each of the periods into which the period on or after its first day is divided every one year (where a period of less than one year remains at the end, that period of less than one year).
この法律において「事業年度」とは、法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるものをいい、法令又は定款等に会計期間の定めがない場合には、次項の規定により納税地の所轄税務署長に届け出た会計期間又は第三項の規定により納税地の所轄税務署長が指定した会計期間若しくは第四項に規定する期間をいう。ただし、これらの期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）をいう。
A corporation for which no accounting period is specified by laws and regulations or in its articles of incorporation, etc. must set an accounting period and notify the competent district director with jurisdiction over the place for tax payment thereof within two months on or after the day specified in the following items for the category of corporation listed in each of those items:
domestic corporation: the date of its establishment (for the corporations listed below, the day specified respectively below);
内国法人 設立の日（次に掲げる法人については、それぞれ次に定める日）
a public interest corporation, etc. or an association or foundation without juridical personality that has newly commenced a profit-making business: the date on which it commenced that business;
a public interest corporation, etc. conducting a profit-making business that was a public service corporation: the date on which it became that public interest corporation, etc.;
an ordinary corporation or a cooperative, etc. that was a public service corporation or a public interest corporation, etc. not conducting a profit-making business: the date on which it became that ordinary corporation or cooperative, etc.
foreign corporation: the date on which it became a foreign corporation that has a permanent establishment, or the date on which, without having a permanent establishment, it commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or came to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in item (iv) of Article 138, paragraph (1) (for an association or foundation without juridical personality, the date on which it came to have, out of the domestic source income specified in each item of Article 141 for the category of foreign corporation listed in the relevant item, the income arising from a profit-making business).
In the case where a corporation (excluding an association or foundation without juridical personality) that is required to give notification under the provisions of the preceding paragraph fails to give the notification, the competent district director with jurisdiction over the place for tax payment is to designate its accounting period and notify the corporation thereof in writing.
In the case where an association or foundation without juridical personality that is required to give notification under the provisions of paragraph (2) fails to give the notification, the accounting period of the association or foundation without juridical personality is to be the period from January 1 of each year (for the year that includes the day specified in item (i), (a) of that paragraph or the day on which it came to have domestic source income prescribed in item (ii) of that paragraph that arises from a profit-making business, from that day) through December 31.
Article 14Special Provisions on Business Year
第十四条（事業年度の特例）
In the case where any of the facts listed in the following items has occurred, notwithstanding the provisions of paragraph (1) of the preceding Article, the business year of the corporation for which the fact has occurred is to end on the day specified in the relevant item, and the following business year is to commence on the day following that day, except in the case where the fact listed in item (ii) or (v) has occurred:
The fact that a domestic corporation has dissolved (excluding dissolution due to a merger) in the middle of a business year: the date of the dissolution;
The fact that a corporation has dissolved due to a merger in the middle of a business year: the day before the date of the merger;
法人が事業年度の中途において合併により解散したこと その合併の日の前日
The fact that a public interest corporation, etc. or association or foundation without juridical personality that is a domestic corporation has newly commenced a profit-making business in the middle of a business year (for an association or foundation without juridical personality, excluding the case falling under the case prescribed in paragraph (4) of the preceding Article): the day before the date on which it commenced the business;
Any of the following facts: the day before the day on which the fact occurred;
次に掲げる事実 その事実が生じた日の前日
The fact that a public service corporation has come to fall under the category of a public interest corporation, etc. conducting a profit-making business in the middle of a business year;
The fact that a public service corporation or public interest corporation, etc. has come to fall under the category of an ordinary corporation or a cooperative, etc. in the middle of a business year;
The fact that an ordinary corporation or a cooperative, etc. has come to fall under the category of a public interest corporation, etc. in the middle of a business year.
The fact that the residual assets of a corporation in liquidation have been determined in the middle of a business year: the date of determination of residual assets;
清算中の法人の残余財産が事業年度の中途において確定したこと その残余財産の確定の日
The fact that a domestic corporation in liquidation has continued in the middle of a business year: the day before the date of continuation;
The fact that a foreign corporation that has no permanent establishment has come to have a permanent establishment in the middle of a business year: the day before the day on which it came to have the permanent establishment;
The fact that a foreign corporation that has a permanent establishment has come to have no permanent establishment in the middle of a business year: the day on which it came to have no permanent establishment;
The fact that a foreign corporation that has no permanent establishment has, in the middle of a business year, newly commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or discontinued that business: the day before the date of commencement of that business or the date of discontinuance of that business.
恒久的施設を有しない外国法人が、事業年度の中途において、国内において新たに第百三十八条第一項第四号（国内源泉所得）に規定する事業を開始し、又は当該事業を廃止したこと 当該事業の開始の日の前日又は当該事業の廃止の日
In the case where the approval under the provisions of Article 64-9, paragraph (1) (Approval for Group Tax Sharing) has ceased to be effective with regard to a group tax sharing parent corporation pursuant to the provisions of Article 64-10, paragraph (5) or (6) (limited to the part pertaining to item (iii), (iv) or (vii)) (Withdrawal from the Group Tax Sharing System, etc.), notwithstanding the provisions of paragraph (1) of the preceding Article, the business year of the domestic corporation that was the group tax sharing parent corporation is to end on the day before the day on which the approval ceased to be effective, and the following business year is to commence on the day on which it ceased to be effective.
通算親法人について第六十四条の十第五項又は第六項（第三号、第四号又は第七号に係る部分に限る。）（通算制度の取りやめ等）の規定により第六十四条の九第一項（通算承認）の規定による承認が効力を失つた場合には、当該通算親法人であつた内国法人の事業年度は、前条第一項の規定にかかわらず、その効力を失つた日の前日に終了し、これに続く事業年度は、当該効力を失つた日から開始するものとする。
The business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation at the start of the business year of the group tax sharing parent corporation is to commence on that first day of the business year, and the business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to the group tax sharing subsidiary corporation at the end of the business year of the group tax sharing parent corporation is to end on that last day of the business year.
In the case where any of the facts listed in the following items has occurred, the business year of the domestic corporation for which the fact has occurred is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item, except in the case where the fact listed in item (ii) has occurred due to the dissolution by merger or the determination of residual assets of the domestic corporation referred to in that item:
The fact that a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by the group tax sharing parent corporation (limited to the relationship specified by Cabinet Order prescribed in Article 64-9, paragraph (1); hereinafter the same applies in this Article): the day on which it came to have that interest;
内国法人が通算親法人との間に当該通算親法人による完全支配関係（第六十四条の九第一項に規定する政令で定める関係に限る。以下この条において同じ。）を有することとなつたこと その有することとなつた日
The fact that a domestic corporation has ceased to have, with a group tax sharing parent corporation, a group tax sharing full controlling interest held by the group tax sharing parent corporation: the day on which it ceased to have that interest.
The business year of a domestic corporation listed in each of the following items is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item:
A domestic corporation that has a full controlling interest with a parent corporation (meaning a parent corporation prescribed in Article 64-9, paragraph (1); hereinafter the same applies in this Article) at the start of the special application year (meaning the special application year prescribed in Article 64-9, paragraph (9); hereinafter the same applies in this Article) of the parent corporation: the first day of the special application year;
親法人（第六十四条の九第一項に規定する親法人をいう。以下この条において同じ。）の申請特例年度（第六十四条の九第九項に規定する申請特例年度をいう。以下この条において同じ。）開始の時に当該親法人との間に完全支配関係がある内国法人 その申請特例年度開始の日
A domestic corporation that has come to have, with a parent corporation, a full controlling interest held by the parent corporation within the period of the special application year of the parent corporation: the day on which it came to have that interest.
In the case referred to in the preceding paragraph, when a domestic corporation listed in any of the items of that paragraph has not received the approval under the provisions of Article 64-9, paragraph (1), or when a domestic corporation listed in any of the items of the preceding paragraph falls under the category of a corporation listed in paragraph (10), item (i) or paragraph (12), item (i) of that Article, the business year of the domestic corporation commencing on the day specified in the relevant item of the preceding paragraph is to end on the last day of the special application year (in the case where, before that day, the domestic corporation has ceased to have a full controlling interest with the parent corporation referred to in the relevant item due to its dissolution by merger or the determination of residual assets (hereinafter referred to as the "case of dissolution by merger, etc." in this paragraph), the day before the day on which it ceased to have that interest; referred to as the "end date, etc." in the following paragraph), and the following business year is to commence on the day following the last day of the special application year, except in the case of dissolution by merger, etc.
前項の場合において、同項各号に掲げる内国法人が第六十四条の九第一項の規定による承認を受けなかつたとき、又は前項各号に掲げる内国法人が同条第十項第一号若しくは第十二項第一号に掲げる法人に該当するときは、これらの内国法人の前項各号に定める日から開始する事業年度は、申請特例年度終了の日（同日前にこれらの内国法人の合併による解散又は残余財産の確定により当該各号の親法人との間に完全支配関係を有しなくなつた場合（以下この項において「合併による解散等の場合」という。）には、その有しなくなつた日の前日。次項において「終了等の日」という。）に終了し、これに続く事業年度は、合併による解散等の場合を除き、当該申請特例年度終了の日の翌日から開始するものとする。
The provisions of paragraph (1) of the preceding Article and paragraph (1) of this Article do not apply with regard to the period during which a domestic corporation falls under the category of a group tax sharing subsidiary corporation (including the period from the day specified in each item of paragraph (5) for the domestic corporation listed in the relevant item to the end date, etc.).
In the case where a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by the group tax sharing parent corporation, or has come to have, with a parent corporation, a full controlling interest held by the parent corporation within the period of the special application year of the parent corporation, when the group tax sharing parent corporation or parent corporation (referred to as the "group tax sharing parent corporation, etc." in item (i)) has submitted to the competent district director with jurisdiction over the place for tax payment, by the due date for filing a return under the provisions of Article 74, paragraph (1) (Final Returns) for the business year that would include the day before the date of joining (meaning the day on which the domestic corporation came to have such full controlling interest; the same applies in item (i)) if the provisions of this paragraph were not applied to the domestic corporation, a document stating that it is to receive the application of the provisions of this paragraph, the period listed in (a) or (b) of that item and other matters specified by Ministry of Finance Order, the provisions of paragraph (4) (limited to the part pertaining to item (i)), paragraph (5) (limited to the part pertaining to item (ii)) and the preceding two paragraphs apply as prescribed in the following items for the category of cases listed in each of those items:
内国法人が、通算親法人との間に当該通算親法人による完全支配関係を有することとなり、又は親法人の申請特例年度の期間内に当該親法人との間に当該親法人による完全支配関係を有することとなつた場合において、当該内国法人のこの項の規定の適用がないものとした場合に加入日（これらの完全支配関係を有することとなつた日をいう。第一号において同じ。）の前日の属する事業年度に係る第七十四条第一項（確定申告）の規定による申告書の提出期限となる日までに、当該通算親法人又は親法人（第一号において「通算親法人等」という。）がこの項の規定の適用を受ける旨、同号イ又はロに掲げる期間その他財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出したときは、第四項（第一号に係る部分に限る。）、第五項（第二号に係る部分に限る。）及び前二項の規定の適用については、次の各号に掲げる場合の区分に応じ当該各号に定めるところによる。
In the case where a full controlling interest held by the group tax sharing parent corporation, etc. continues to exist between the domestic corporation and the group tax sharing parent corporation, etc. from the date of joining until the last day of the special closing period (meaning, out of the following periods, the period stated in the document; hereinafter the same applies in this item) that includes the day before the date of joining: for the domestic corporation and any other domestic corporation whose issued shares or capital contributions the domestic corporation directly or indirectly holds (limited to one that has come to have a full controlling interest with the group tax sharing parent corporation, etc. during the period from the date of joining to that last day; referred to as the "other domestic corporation" in the following item), the day following the last day of the special closing period that includes the day before the date of joining is to be the day specified in paragraph (4), item (i) or paragraph (5), item (ii). In this case, when that following day is after the last day of the special application year, the provisions of paragraph (6) apply by deeming that last day of the special closing period to be the last day of the special application year.
当該加入日から当該加入日の前日の属する特例決算期間（次に掲げる期間のうち当該書類に記載された期間をいう。以下この号において同じ。）の末日まで継続して当該内国法人と当該通算親法人等との間に当該通算親法人等による完全支配関係がある場合 当該内国法人及び当該内国法人が発行済株式又は出資を直接又は間接に保有する他の内国法人（当該加入日から当該末日までの間に当該通算親法人等との間に完全支配関係を有することとなつたものに限る。次号において「他の内国法人」という。）については、当該加入日の前日の属する特例決算期間の末日の翌日をもつて第四項第一号又は第五項第二号に定める日とする。この場合において、当該翌日が申請特例年度終了の日後であるときは、当該末日を申請特例年度終了の日とみなして、第六項の規定を適用する。
The monthly closing period of the domestic corporation (meaning each of the periods into which the accounting period on or after its first day is divided every one month (where a period of less than one month remains at the end, that period of less than one month));
The accounting period of the domestic corporation.
In a case other than the case listed in the preceding item: the provisions of paragraph (4) (limited to the part pertaining to item (i)) and paragraph (5) (limited to the part pertaining to item (ii)) do not apply to the domestic corporation and the other domestic corporation.
Article 15Notification in the Case of Change of Business Year, etc.
第十五条（事業年度を変更した場合等の届出）
In the case where a corporation has changed the accounting period specified in its articles of incorporation, etc. or has newly specified an accounting period in its articles of incorporation, etc., it must, without delay, notify the competent district director with jurisdiction over the place for tax payment of the accounting period before the change and the accounting period after the change, or of the accounting period it has specified.
Article 15-2Meaning of Covered Fiscal Year
第十五条の二（対象会計年度の意義）
The term "covered fiscal year" as used in this Act means the period for which the consolidated financial statements, etc. prescribed in item (i) of Article 82 (Definitions) are prepared by the ultimate parent entity, etc. prescribed in item (x) of that Article of a multinational enterprise group, etc. prescribed in item (iii) of that Article.