Supplementary Provisions, Article 4Transitional Measures Concerning Deemed Business Years
第四条（みなし事業年度に関する経過措置）
Except in the cases provided for in the following paragraph through paragraph (4), the provisions of Article 14 of the New Corporation Tax Act apply to the cases where a fact prescribed in any of the items of that Article occurs on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to the cases where a fact prescribed in any of the items of Article 14 of the Corporation Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Corporation Tax Act") occurred before the Effective Date, the provisions then in force continue to govern.
With regard to the domestic corporation prescribed in paragraph (1) of the preceding Article that obtains the approval under Article 4-2 of the New Corporation Tax Act with the application of the provisions of that paragraph, a subsidiary corporation under the transitional measures (meaning another domestic corporation prescribed in paragraph (3) of the preceding Article that obtains the approval under that Article with the application of the provisions of that paragraph; the same applies hereinafter in this Article) and a corporation joining during the transitional period (meaning another domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act that has come to have, with that domestic corporation, a full controlling interest prescribed in that Article held by that domestic corporation in the first consolidated business year in which that domestic corporation is subject to corporation tax on consolidated income for each consolidated business year; the same applies hereinafter in this Article), the provisions of Article 14 of the New Corporation Tax Act (for that domestic corporation, excluding item (xiii) of that Article) apply to the cases where a fact prescribed in any of the items of that Article occurs on or after the day following the last day of that consolidated business year of that domestic corporation.
前条第一項の規定の適用を受けて新法人税法第四条の二の承認を受ける同項に規定する内国法人、経過措置適用子法人（同項の規定の適用を受けて同条の承認を受ける前条第三項に規定する他の内国法人をいう。以下この条において同じ。）及び経過措置期間加入法人（当該内国法人の各連結事業年度の連結所得に対する法人税を課される最初の連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人をいう。以下この条において同じ。）については、新法人税法第十四条（当該内国法人にあっては、同条第十三号を除く。）の規定は、当該内国法人の当該連結事業年度終了の日の翌日以後に同条各号に規定する事実が生ずる場合について適用する。
With regard to the domestic corporation prescribed in the preceding paragraph, a subsidiary corporation under the transitional measures and a corporation joining during the transitional period, if a fact prescribed in any of the items of Article 14 of the Former Corporation Tax Act occurs by the last day of the first consolidated business year of that domestic corporation, as prescribed in that paragraph, the provisions of that Article remain in force.
前項に規定する内国法人、経過措置適用子法人及び経過措置期間加入法人について、当該内国法人の同項に規定する最初の連結事業年度終了の日までに旧法人税法第十四条各号に規定する事実が生ずる場合には、同条の規定は、なおその効力を有する。
If a subsidiary corporation under the transitional measures or a corporation joining during the transitional period has a business year that begins before and ends after the last day of the first consolidated business year of the domestic corporation prescribed in paragraph (2), as prescribed in that paragraph, the period from the first day of that business year to that last day and the period from the day following that last day to the last day of that business year are each deemed to be a business year of that subsidiary corporation under the transitional measures or corporation joining during the transitional period.