Supplementary Provisions, Article 26Transitional Measures Concerning Refunds Based on Carryback of Consolidated Losses
第二十六条（連結欠損金の繰戻しによる還付に関する経過措置）
With regard to the consolidated business year of a consolidated parent corporation that, before the Effective Date, filed a consolidated Final Return concerning corporation tax on consolidated income for a consolidated business year that ended within one year before the Effective Date, the provisions of Article 81-31 of the New Corporation Tax Act (limited to the part concerning paragraph (5) of that Article) apply by deeming, in paragraph (5) of that Article, the phrase "'the consolidated Final Return'" to be replaced with "'simultaneously with the filing of the consolidated Final Return'", the phrase "'the consolidated Final Return for each consolidated business year or the consolidated interim return based on provisional accounts (meaning the consolidated interim return based on provisional accounts prescribed in paragraph (5); the same applies in paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))'" to be replaced with "'by April 30, 2017'", the phrase "the consolidated business year pertaining to the consolidated net operating loss' with 'the consolidated business year or interim period pertaining to the disaster net operating loss" to be replaced with "the consolidated net operating loss' with 'the disaster net operating loss", the phrase "in this paragraph and paragraph (3))', the phrase 'one year prior'" to be replaced with "in this paragraph)', the phrase 'one year prior'", and the phrase "where it has been filed (or, where the provisions of that paragraph are applied with regard to a disaster net operating loss incurred in an interim period, where the consolidated interim return based on provisional accounts for the interim period concerned has been filed)'" to be replaced with "where it has been filed'".
施行日前一年以内に終了した連結事業年度の連結所得に対する法人税につき連結確定申告書を施行日前に提出した連結親法人の当該連結事業年度については、新法人税法第八十一条の三十一第五項中「当該連結確定申告書」とあるのは「当該連結確定申告書の提出と同時」と、「当該各連結事業年度に係る連結確定申告書又は当該中間期間（第五項に規定する中間期間をいう。以下この項及び第三項において同じ。）に係る仮決算の連結中間申告書（第五項に規定する仮決算の連結中間申告書をいう。第三項において同じ。）」とあるのは「平成二十九年四月三十日まで」と、「連結欠損金額に係る連結事業年度」とあるのは「災害損失欠損金額」とあるのは「当該連結欠損金額」とあるのは「当該災害損失欠損金額」と、「及び第三項において同じ。）に係る連結事業年度又は中間期間」とあるのは「において同じ。）」と、「場合（中間期間において生じた災害損失欠損金額について同項の規定の適用を受ける場合には、当該中間期間に係る仮決算の連結中間申告書を提出した場合）」とあるのは「場合」として、同条（同項に係る部分に限る。）の規定を適用する。