Article 129Special Provisions on Reassessment
第百二十九条(更正に関する特例)
In the case where the amount of income for each business year entered in a Final Return filed by a domestic corporation exceeds the amount of income that should be the tax base for the business year, when the excess amount includes any amount based on accounting conducted by disguising facts, the district director may refrain from making a reassessment with regard to the corporation tax on income for the business year until the domestic corporation makes corrective accounting with regard to the facts in a business year after the business year and files a Final Return for the business year in which it made the corrective accounting.
With regard to the application of the provisions of Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes in the case where the district director makes a reassessment set forth in Article 135, paragraph (1) (Special Provisions on Refund of Corporation Tax upon reassessment after Excessive Return Based on Fictitious Accounting), the phrase "the following amounts" in item (iii) of that paragraph is deemed to be replaced with "the following amounts, and those of the amounts listed in (d) or (e) to which the provisions of Article 135, paragraph (1) or (2) (Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting) of the Corporation Tax Act apply".
税務署長が第百三十五条第一項(仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例)の更正をする場合における国税通則法第二十八条第二項(更正又は決定の手続)の規定の適用については、同項第三号中「次に掲げる金額」とあるのは、「次に掲げる金額及びニ又はホに掲げる金額のうち法人税法第百三十五条第一項又は第二項(仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例)の規定の適用がある金額」とする。
Article 130Reassessment Related to a Blue Return
第百三十条(青色申告書等に係る更正)
In the case where the district director of the tax office makes a reassessment with regard to the tax base of corporation tax or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, they examine the domestic corporation's books and documents and may make the reassessment only in the case where they find any errors in the calculation of the tax base of corporation tax or the net operating loss pertaining to the Blue Return, based on the results of the examination; provided, however, that in the case where the matters entered in the Blue Return and the documents attached thereto clearly reveal that the calculation of the tax base or the net operating loss is not in accordance with the provisions of this Act or there are any other errors in the calculation, the district director of the tax office is not precluded from making a reassessment without examining the books and documents.
In the case where the district director of the tax office makes a reassessment with regard to the tax base of corporation tax or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, or with regard to the tax base of corporation tax on the international minimum tax amount for each covered fiscal year, corporation tax on the international minimum tax residual amount for each covered fiscal year, or corporation tax on the domestic minimum tax amount for each covered fiscal year of a domestic corporation, they must additionally enter the reason for the reassessment in a written notice of reassessment as prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes.
Article 131Reassessment or Determination by Estimate
第百三十一条(推計による更正又は決定)
In the case where the district director of the tax office makes a reassessment or determination with regard to corporation tax related to a domestic corporation, except for the case where they make a reassessment with regard to the tax base of corporation tax (in the case where the domestic corporation is a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation; hereinafter the same applies in this Article), excluding corporation tax for each business year from the business year specified in the relevant item of Article 127, paragraph (1) as read by replacing terms pursuant to the provisions of Article 127, paragraph (3) or paragraph (4) (Rescission of Approval to File a Blue Return) to the previous business year of the first business year, among the business years after that business year, for which it files a return other than a Blue Return) or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, or with regard to the tax base of corporation tax on the international minimum tax amount for each covered fiscal year, corporation tax on the international minimum tax residual amount for each covered fiscal year, or corporation tax on the domestic minimum tax amount for each covered fiscal year of a domestic corporation, they may make a reassessment or determination by way of estimating the tax base of corporation tax (in the case of making a reassessment, estimating the tax base or the net operating loss) related to the domestic corporation, in light of any increases and decreases in assets or liabilities, revenue or expenses, production volumes, sales volumes or other transaction volumes, the number of employees and other matters concerning the size of the business of the domestic corporation (in the case where the domestic corporation is a group tax sharing corporation, including other group tax sharing corporations).
税務署長は、内国法人に係る法人税につき更正又は決定をする場合には、内国法人の提出した青色申告書に係る法人税(その内国法人が通算法人(通算法人であつた内国法人を含む。以下この条において同じ。)である場合には、第百二十七条第三項又は第四項(青色申告の承認の取消し)の規定により読み替えられた同条第一項各号に定める事業年度から当該事業年度後の事業年度のうち最初に青色申告書以外の申告書を提出する事業年度の前事業年度までの各事業年度に係る法人税を除く。)の課税標準若しくは欠損金額又は内国法人の各対象会計年度の国際最低課税額に対する法人税、各対象会計年度の国際最低課税残余額に対する法人税若しくは各対象会計年度の国内最低課税額に対する法人税の課税標準の更正をする場合を除き、その内国法人(その内国法人が通算法人である場合には、他の通算法人を含む。)の財産若しくは債務の増減の状況、収入若しくは支出の状況又は生産量、販売量その他の取扱量、従業員数その他事業の規模によりその内国法人に係る法人税の課税標準(更正をする場合にあつては、課税標準又は欠損金額)を推計して、これをすることができる。
Article 132Rejection of Acts or Calculations by Family Companies
第百三十二条(同族会社等の行為又は計算の否認)
In the case where the district director of the tax office makes a reassessment or determination with regard to corporation tax related to a corporation listed as follows, when it is found that any acts conducted or calculations made by the corporation would, if allowed, unreasonably reduce the burden of corporation tax, they may calculate the tax base of corporation tax related to the corporation, the net operating loss , or the amount of corporation tax, based on their own recognition, notwithstanding the acts or calculations:
a family company that is a domestic corporation; or
a domestic corporation falling under all of (a) through (c) below:
イからハまでのいずれにも該当する内国法人
The domestic corporation has three or more branch offices, factories, or any other places of business
三以上の支店、工場その他の事業所を有すること。
Where, with regard to half or more of its places of business, the director or the chief officer of the places of business, any other presiding official of a business related to the places of business, a relative of the presiding official or any other individual who has a special relationship as specified by Cabinet Order with the presiding official (hereinafter referred to as the "director, etc." in this item) formerly conducted a business at the places of business as an individual
その事業所の二分の一以上に当たる事業所につき、その事業所の所長、主任その他のその事業所に係る事業の主宰者又は当該主宰者の親族その他の当該主宰者と政令で定める特殊の関係のある個人(以下この号において「所長等」という。)が前に当該事業所において個人として事業を営んでいた事実があること。
The sum of the number or the amount of shares of or capital contributions to the domestic corporation held by the director, etc. of a place of business, for which the fact prescribed in (b) exists, corresponds to two-thirds or more of the total number or the total amount of the domestic corporation's issued shares or capital contributions (excluding the shares that the corporation holds in itself and the capital contributions made thereby).
In the case referred to in the preceding paragraph, the determination as to whether a domestic corporation falls under the category of corporations listed in the items of the paragraph is to be based on the circumstances as of the time when the acts or calculation prescribed in the paragraph were actually conducted or made.
The provisions of paragraph (1) apply mutatis mutandis to the case where a reassessment or determination as prescribed in the paragraph is made and when the provisions of Article 157, paragraph (1) (Denial of Acts or Calculation by Family Companies) of the Income Tax Act, Article 64, paragraph (1) (Denial of Acts or Calculation by Family Companies) of the Inheritance Tax Act, or Article 32, paragraph (1) (Denial of Acts or Calculation by Family Companies) of the Land Value Tax Act were applied to the acts conducted or calculation made by a corporation listed in the items of paragraph (1).
第一項の規定は、同項に規定する更正又は決定をする場合において、同項各号に掲げる法人の行為又は計算につき、所得税法第百五十七条第一項(同族会社等の行為又は計算の否認等)若しくは相続税法第六十四条第一項(同族会社等の行為又は計算の否認等)又は地価税法(平成三年法律第六十九号)第三十二条第一項(同族会社等の行為又は計算の否認等)の規定の適用があつたときについて準用する。
Article 132-2Rejection of Acts or Calculations Pertaining to Organizational Restructuring
第百三十二条の二(組織再編成に係る行為又は計算の否認)
In the case where the district director of the tax office makes a reassessment or determination with regard to corporation tax related to a corporation listed as follows that was involved in a merger, company split, contribution in kind to the capital of the receiving corporation, distribution in kind (meaning a distribution in kind as prescribed in Article 2, item (xii)-5-2 (Definitions)), share exchange, etc. or share transfer (hereinafter referred to as a "merger, etc." in this Article), when it is found that any acts conducted or calculations made by the corporation would, if allowed, unreasonably reduce the burden of corporation tax, due to a decrease in the amount of profit or an increase in the net operating loss on the transfer of assets and liabilities transferred as a result of a merger, etc., an increase in the amount to be credited from corporation tax, a decrease in the amount of profit or an increase in the net operating loss on the transfer of shares (including capital contributions; the same applies in item (ii)) of a corporation listed in item (i) or item (ii), a decrease in the amount of deemed dividend (meaning the amount deemed to be the amount listed in Article 23, paragraph (1), item (i) or item (ii) (Exclusion of Dividends Received from Gross Profits) pursuant to the provisions of Article 24, paragraph (1) (The Amount Deemed to Be Dividends)), or due to other grounds, they may calculate the tax base of corporation tax related to the corporation, the net operating loss, or the amount of corporation tax, based on their own recognition, notwithstanding the acts or calculation:
税務署長は、合併、分割、現物出資若しくは現物分配(第二条第十二号の五の二(定義)に規定する現物分配をいう。)又は株式交換等若しくは株式移転(以下この条において「合併等」という。)に係る次に掲げる法人の法人税につき更正又は決定をする場合において、その法人の行為又は計算で、これを容認した場合には、合併等により移転する資産及び負債の譲渡に係る利益の額の減少又は損失の額の増加、法人税の額から控除する金額の増加、第一号又は第二号に掲げる法人の株式(出資を含む。第二号において同じ。)の譲渡に係る利益の額の減少又は損失の額の増加、みなし配当金額(第二十四条第一項(配当等の額とみなす金額)の規定により第二十三条第一項第一号又は第二号(受取配当等の益金不算入)に掲げる金額とみなされる金額をいう。)の減少その他の事由により法人税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、税務署長の認めるところにより、その法人に係る法人税の課税標準若しくは欠損金額又は法人税の額を計算することができる。
a corporation that effected a merger, etc. or a corporation to which assets and liabilities were transferred as a result of a merger, etc.;
合併等をした法人又は合併等により資産及び負債の移転を受けた法人
a corporation that has issued shares delivered as a result of a merger, etc. (excluding a corporation listed in the preceding item); and
a corporation that is a shareholder, etc. of a corporation listed in the preceding two items (excluding a corporation listed in the preceding two items).
Article 132-3Rejection of Acts or Calculations Pertaining to Group Tax Sharing Corporations
第百三十二条の三(通算法人に係る行為又は計算の否認)
In the case where the district director makes a reassessment or determination with regard to corporation tax on income for each business year of a group tax sharing corporation, when it is found that any acts conducted or calculations made by the group tax sharing corporation or another group tax sharing corporation would, if allowed, unreasonably reduce the burden of corporation tax, due to an increase in the amount to be deducted from the amount of income for each business year, an increase in the amount to be credited from corporation tax, a decrease in the amount of profit or an increase in the amount of loss on the transfer of assets to another group tax sharing corporation, or due to other grounds, the district director may calculate the tax base of corporation tax related to the group tax sharing corporation, the net operating loss, or the amount of corporation tax, based on the district director's own recognition, notwithstanding the acts or calculations.
Article 133Refund of Income Tax upon a Reassessment or Similar Decision
第百三十三条(更正等による所得税額等の還付)
In the case where a reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for reassessment of the corporation tax (meaning a request for reassessment under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes; the same applies in the following paragraph and the following Article); hereinafter referred to as a "Reassessment or similar decision" in this paragraph and the following paragraph) has been made with regard to corporation tax pertaining to an interim return (limited to one containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) or a Final Return filed by a domestic corporation, when the amount listed in Article 72, paragraph (4), item (i) or Article 74, paragraph (1), item (iii) (Final Returns) has increased as a result of the reassessment or similar decision, the district director refunds to the domestic corporation the amount of tax equivalent to the increased portion.
内国法人の提出した中間申告書(第七十二条第一項各号(仮決算をした場合の中間申告書の記載事項等)に掲げる事項を記載したものに限る。)又は確定申告書に係る法人税につき更正(当該法人税についての更正の請求(国税通則法第二十三条第一項(更正の請求)の規定による更正の請求をいう。次項及び次条において同じ。)に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。)があつた場合において、その更正等により第七十二条第四項第一号又は第七十四条第一項第三号(確定申告)に掲げる金額が増加したときは、税務署長は、その内国法人に対し、その増加した部分の金額に相当する税額を還付する。
In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day on which one month has elapsed from the day following the date of the reassessment or similar decision set forth in the preceding paragraph (in the case where the reassessment or similar decision is a reassessment based on a request for reassessment, or a decision or determination on an appeal or a judgment on a lawsuit against a disposition on a request for reassessment, the earlier of the day on which three months have elapsed from the day following the date of the request for reassessment and the day on which one month has elapsed from the day following the date of the reassessment or similar decision) up to the day on which payment of the refund is decided or the day on which the refund is appropriated (in the case where appropriation has become possible before the date of appropriation, the day on which it becomes possible).
In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of the corporation tax on income for the business year pertaining to an interim return set forth in the paragraph or for the business year pertaining to a Final Return set forth in the paragraph, interest on a refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are to be exempted with regard to the portion of the corporation tax that is to be appropriated.
Beyond what is provided for in the preceding two paragraphs, methods for appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.