Supplementary Provisions (Act No. 79 of 2002), Article 20 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 20Transitional Measures Concerning Reassessment in the Case of an Excessive Return Based on Fictitious Accounting in Consolidated Business Years

第二十条（連結事業年度における仮装経理に基づく過大申告の場合の更正に関する経過措置）

The provisions of Article 81-16, paragraph (4) of the New Corporation Tax Act apply to the acquiring corporation in a qualified merger prescribed in that paragraph carried out on or after the Effective Date in the case where a Reassessment prescribed in paragraphs (1) through (3) of that Article is made after the consolidated corporation prescribed in that paragraph has been dissolved through the qualified merger, and with regard to the acquiring corporation in a merger carried out before the Effective Date in the case where the Reassessment is made after a domestic corporation that carried out accounting by disguising facts has been dissolved through the merger, the provisions of Article 70, paragraph (3) of the Former Corporation Tax Act are to be followed.

新法人税法第八十一条の十六第四項の規定は、施行日以後に行う同項に規定する適格合併により同項に規定する連結法人が解散した後において同条第一項から第三項までに規定する更正が行われる場合における当該適格合併に係る合併法人について適用し、施行日前に行われた合併により事実を仮装して経理した内国法人が解散した後において当該更正が行われる場合の当該合併に係る合併法人については、旧法人税法第七十条第三項の規定の例による。

Cited by1

Supplementary Provisions, Article 35, paragraph (1)
Delegation to Cabinet Order
“Article 2 of the Supplementary Provisions through the preceding Article”

Defined terms7

domestic corporation
内国法人（ないこくほうじん）
A corporation whose head office or principal office is in Japan.
国内に本店又は主たる事務所を有する法人
Article 2, paragraph (1), item (iii)See it in the glossary
acquiring corporation
合併法人（がっぺいほうじん）
A corporation that receives the assets and liabilities of an acquired corporation (被合併法人) in a merger.
合併により被合併法人から資産及び負債の移転を受けた法人
Article 2, paragraph (1), item (xii)See it in the glossary
qualified merger
適格合併（てきかくがっぺい）
A merger (合併) of one of the kinds Article 2, item (xii)-8 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the employees and the main business carry on, or one for running a business jointly — in which the acquired corporation's shareholders receive nothing but shares of the acquiring corporation or of its wholly owning parent, apart from dividends, payments to dissenting shareholders and, where the acquiring corporation already held two-thirds or more of the shares, payments to the other shareholders.
次のいずれかに該当する合併で被合併法人の株主等に合併法人又は合併親法人（合併法人との間に当該合併法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人をいう。）のうちいずれか一の法人の株式又は出資以外の資産（当該株主等に対する剰余金の配当等（株式又は出資に係る剰余金の配当、利益の配当又は剰余金の分配をいう。）として交付される金銭その他の資産、合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産及び合併の直前において合併法人が被合併法人の発行済株式等の総数又は総額の三分の二以上に相当する数又は金額の株式又は出資を有する場合における当該合併法人以外の株主等に交付される金銭その他の資産を除く。）が交付されないもの
Article 2, paragraph (1), item (xii-8)See it in the glossary
Reassessment
更正（こうせい）
A reassessment under Article 24 or Article 26 (re-reassessment) of the Act on General Rules for National Taxes: the district tax office director (税務署長), after an examination, correcting the tax basis or tax amount stated in a tax return, or in an earlier reassessment or determination (決定).
国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正
Article 2, paragraph (1), item (xxxix)See it in the glossary
the New Corporation Tax Act
新法人税法（しんほうじんぜいほう）
This Act as amended by Article 1 of Act No. 79 of 2002.
Supplementary Provisions, Article 2, paragraph (1)See it in the glossary
the Effective Date
施行日（しこうび）
The date Act No. 79 of 2002, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Supplementary Provisions, Article 4, paragraph (1)See it in the glossary
the Former Corporation Tax Act
旧法人税法（きゅうほうじんぜいほう）
This Act as it stood before Article 1 of Act No. 79 of 2002 amended it.
Supplementary Provisions, Article 4, paragraph (1)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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