Supplementary Provisions, Article 33Transitional Measures for Interim Return
第三十三条（中間申告に関する経過措置）
In a business year prescribed in Article 71, paragraph (1) of the New Corporation Tax Act of an ordinary corporation set forth in that paragraph that begins on or after April 1, 2022, if the period of the previous business year of that business year falls under a consolidated business year, then with regard to the interim return for that business year to be filed by the ordinary corporation, the amount listed in item (i) of that paragraph is, notwithstanding the provisions of that item, the amount calculated by dividing the individually attributed payment of consolidated corporation tax prescribed in Article 71, paragraph (1), item (i) of the Former Corporation Tax Act pertaining to the ordinary corporation for that previous business year (referred to as the "individually attributed payment of consolidated corporation tax" in the following paragraph) that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that previous business year that was finalized by the day before the day on which six months have elapsed prescribed in Article 71, paragraph (1) of the New Corporation Tax Act (referred to as the "day on which six months have elapsed" in the following paragraph and paragraph (4)), by the number of months of that previous business year, and multiplying the result by the number of months of the interim period prescribed in Article 71, paragraph (1), item (i) of the New Corporation Tax Act.
新法人税法第七十一条第一項の普通法人の令和四年四月一日以後に開始する同項に規定する事業年度において、当該事業年度の前事業年度の期間が連結事業年度に該当する場合には、その普通法人が提出すべき当該事業年度の中間申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、当該前事業年度のその普通法人に係る旧法人税法第七十一条第一項第一号に規定する連結法人税個別帰属支払額（次項において「連結法人税個別帰属支払額」という。）で新法人税法第七十一条第一項に規定する六月経過日（次項及び第四項において「六月経過日」という。）の前日までに確定した当該前事業年度の連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額に係るものを当該前事業年度の月数で除し、これに新法人税法第七十一条第一項第一号に規定する中間期間の月数を乗じて計算した金額とする。
In the case referred to in Article 71, paragraph (1) of the New Corporation Tax Act, when the ordinary corporation set forth in that paragraph is the acquiring corporation in a qualified merger (excluding one that establishes a corporation) carried out within a period listed in any of the items of paragraph (2) of that Article or the acquiring corporation in a qualified merger that establishes a corporation (limited to the case where, of the business years (excluding those of less than six months) of the acquired corporation in those qualified mergers that ended on or after the day one year before the first day of that business year of the ordinary corporation, the period of the most recent business year falls under a consolidated business year), then, with regard to the application of the provisions of that paragraph and paragraph (3) of that Article, the finalized corporation tax amount of the acquired corporation prescribed in paragraph (2), item (i) of that Article of that acquired corporation is the individually attributed payment of consolidated corporation tax of that acquired corporation for that most recent business year that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that most recent business year that was finalized by the day before the day on which six months have elapsed.
新法人税法第七十一条第一項の場合において、同項の普通法人が同条第二項各号に掲げる期間内に行われた適格合併（法人を設立するものを除く。）に係る合併法人又は法人を設立する適格合併に係る合併法人であるとき（その普通法人の当該事業年度開始の日の一年前の日以後に終了したこれらの適格合併に係る被合併法人の各事業年度（その月数が六月に満たないものを除く。）のうち最も新しい事業年度の期間が連結事業年度に該当する場合に限る。）は、同項及び同条第三項の規定の適用については、当該被合併法人の同条第二項第一号に規定する被合併法人確定法人税額は、当該最も新しい事業年度の当該被合併法人の連結法人税個別帰属支払額で六月経過日の前日までに確定した当該最も新しい事業年度の連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額に係るものとする。
The number of months set forth in the preceding two paragraphs is calculated according to the calendar and a division of less than one month is counted as one month.
前二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
In the case where the due date for filing a return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for a business year that falls under the consolidated business year set forth in paragraph (1) has been extended by four months pursuant to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act, and the provisions of Article 10, paragraph (2) of the Act on General Rules for National Taxes apply to the due date for filing that return, if the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return is finalized during the period from the day following the due date for filing that return that would apply if the provisions of that paragraph did not apply, until the day deemed to be the due date for filing that return pursuant to the provisions of that paragraph, the provisions of paragraphs (1) and (2) apply by deeming that amount to have been finalized by the day before the day on which six months have elapsed.