Supplementary Provisions, Article 37Transitional Measures for Special Provisions on Refund of Corporation Tax Due to a Reassessment after Fictitious Accounting
第三十七条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例に関する経過措置）
In the case where the final consolidated business year (meaning a consolidated business year ending on or after March 31, 2022; the same applies in this paragraph) of a consolidated parent corporation has ended, the provisions of Article 135 of the Former Corporation Tax Act that remain in force pursuant to the provisions of Article 14, paragraph (2) of the Supplementary Provisions apply by deeming that ending to be a fact listed in any of the items of Article 135, paragraph (3) of the Former Corporation Tax Act, and by deeming the due date for filing the return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for that final consolidated business year to be the final filing due date prescribed in Article 135, paragraph (3) of the Former Corporation Tax Act.
With regard to a claim for a refund under Article 135, paragraph (4) of the Former Corporation Tax Act made by a consolidated parent corporation before the due date for filing prescribed in the preceding paragraph, the provisions then in force continue to govern.