Supplementary Provisions, Article 15Transitional Measures Concerning Applications for Approval of Consolidated Tax Payment
第十五条（連結納税の承認の申請に関する経過措置）
An application referred to in Article 4-3, paragraph (1) of the Former Corporation Tax Act that was made before April 1, 2022, for which neither the approval referred to in Article 4-2 of the Former Corporation Tax Act nor the disposition denying the application referred to in Article 4-3, paragraph (2) of the Former Corporation Tax Act has been made at the time this Act (limited to the amending provisions set forth in Article 1, item (v) of the Supplementary Provisions) comes into effect, is deemed to be an application referred to in Article 64-9, paragraph (2) of the New Corporation Tax Act, except in the case where the provisions of the following paragraph apply.
令和四年四月一日前にされた旧法人税法第四条の三第一項の申請であって、この法律（附則第一条第五号に掲げる改正規定に限る。）の施行の際、旧法人税法第四条の二の承認又は旧法人税法第四条の三第二項の却下の処分がされていないものは、次項の規定の適用がある場合を除き、新法人税法第六十四条の九第二項の申請とみなす。
With regard to the approval referred to in Article 4-2 of the Former Corporation Tax Act for a domestic corporation referred to in Article 4-3, paragraph (6) of the Former Corporation Tax Act and another domestic corporation referred to in paragraph (8) of that Article (limited to a corporation set forth in paragraph (9), item (ii) of that Article) in the case where the special consolidated application year prescribed in paragraph (6) of that Article of that domestic corporation is a business year that began before April 1, 2022, for another domestic corporation referred to in paragraph (10) of that Article in the case where the day on which that other domestic corporation came to have the full controlling interest prescribed in that paragraph is a day within the period of a consolidated parent corporation business year that began before April 1, 2022, and for another domestic corporation referred to in paragraph (11) of that Article (limited to a corporation set forth in item (ii) of that paragraph) in the case where the day specified in that item for that other domestic corporation is a day within the period of a special consolidated application year prescribed in paragraph (6) of that Article that began before April 1, 2022, the provisions then in force continue to govern. In this case, the business year of those other domestic corporations containing the day preceding the day on which that approval takes effect (limited to a business year that begins on or after April 1, 2022) is deemed to be a former business year prescribed in paragraph (1) of the preceding Article, and the provisions of Article 61-12 of the Former Corporation Tax Act and other provisions specified by Cabinet Order apply.
旧法人税法第四条の三第六項の内国法人の同項に規定する連結申請特例年度が令和四年四月一日前に開始した事業年度である場合における当該内国法人及び同条第八項の他の内国法人（同条第九項第二号に掲げる法人に限る。）、同条第十項の他の内国法人の同項に規定する完全支配関係を有することとなった日が同月一日前に開始した連結親法人事業年度の期間内の日である場合における当該他の内国法人並びに同条第十一項の他の内国法人（同項第二号に掲げる法人に限る。）の同号に定める日が同月一日前に開始した同条第六項に規定する連結申請特例年度の期間内の日である場合における当該他の内国法人に対する旧法人税法第四条の二の承認については、なお従前の例による。この場合において、これらの他の内国法人のその承認の効力が生ずる日の前日の属する事業年度（同月一日以後に開始するものに限る。）は、前条第一項に規定する旧事業年度とみなして、旧法人税法第六十一条の十二の規定その他政令で定める規定を適用する。