Supplementary Provisions, Article 34Transitional Measures for Special Provisions on Extension of the Due Date for Filing a Final Return
第三十四条（確定申告書の提出期限の延長の特例に関する経過措置）
In the case where a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (limited to one that was a consolidated parent corporation; referred to as a "transitioned corporation" in this Article) was subject to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have had the due date for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended on that following day.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人（連結親法人であったものに限る。以下この条において「移行法人」という。）が令和四年三月三十一日の属する連結事業年度において旧法人税法第八十一条の二十四第一項の規定の適用を受けていた場合には、当該移行法人及び当該連結事業年度終了の日において当該移行法人との間に連結完全支配関係があった内国法人（同日の翌日において当該移行法人との間に通算完全支配関係を有しなくなったものを除く。）は、当該翌日において新法人税法第七十五条の二第一項の提出期限の延長がされたものとみなす。
In the case where a transitioned corporation had received a designation under any of the items of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have received, on that following day, the designation under the relevant item of Article 75-2, paragraph (1) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of paragraph (11), item (i) of that Article, with the number of months pertaining to that designation as the number of months pertaining to the designation under that item.