Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the previous business year provided for in item (ii) of that paragraph to the day specified in the relevant item to be that six-month period:
法第九条の二第四項第二号に規定する六月の期間の末日が次の各号に掲げる場合に該当するときは、同項第二号に規定する前事業年度開始の日から当該各号に定める日までの期間を当該六月の期間とみなして、同項の規定を適用する。
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act is not the last day of a month (limited to the case where the day on which that previous business year ends (where the day on which it ends has been changed after the last day of that six-month period, the day on which it ended before the change; the same applies in this paragraph) is the last day of a month): the last day of the month preceding the month that includes the last day of that six-month period;
法第九条の二第四項第二号に規定する六月の期間の末日がその月の末日でない場合（当該前事業年度終了の日（当該六月の期間の末日後に当該終了の日の変更があつた場合には、その変更前の終了の日とする。以下この項において同じ。）が月の末日である場合に限る。） 当該六月の期間の末日の属する月の前月の末日
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act is not the corresponding end day of that previous business year in the month that includes that day (meaning the day of each month belonging to that previous business year that corresponds to the day on which that previous business year ends; the same applies in this item) (excluding the case where the day on which that previous business year ends is the last day of a month): the corresponding end day immediately preceding the last day of that six-month period.
法第九条の二第四項第二号に規定する六月の期間の末日がその日の属する月の当該前事業年度の終了応当日（当該前事業年度終了の日に応当する当該前事業年度に属する各月の日をいう。以下この号において同じ。）でない場合（当該前事業年度終了の日が月の末日である場合を除く。） 当該六月の期間の末日の直前の終了応当日
Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act (excluding the six-month period in the case where the second preceding business year provided for in that item is six months or less) falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the second preceding business year provided for in item (iii) of that paragraph to the day specified in the relevant item to be that six-month period:
法第九条の二第四項第三号に規定する六月の期間（同号に規定する前々事業年度が六月以下である場合における当該六月の期間を除く。）の末日が次の各号に掲げる場合に該当するときは、同項第三号に規定する前々事業年度開始の日から当該各号に定める日までの期間を当該六月の期間とみなして、同項の規定を適用する。
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act is not the last day of a month (limited to the case where the day on which that second preceding business year ends (where the day on which it ends has been changed after the last day of that six-month period, the day on which it ended before the change; the same applies in this paragraph) is the last day of a month): the last day of the month preceding the month that includes the last day of that six-month period;
法第九条の二第四項第三号に規定する六月の期間の末日がその月の末日でない場合（当該前々事業年度終了の日（当該六月の期間の末日後に当該終了の日の変更があつた場合には、その変更前の終了の日とする。以下この項において同じ。）が月の末日である場合に限る。） 当該六月の期間の末日の属する月の前月の末日
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act is not the corresponding end day of that second preceding business year in the month that includes that day (meaning the day of each month belonging to that second preceding business year that corresponds to the day on which that second preceding business year ends; the same applies in this item) (excluding the case where the day on which that second preceding business year ends is the last day of a month): the corresponding end day immediately preceding the last day of that six-month period.
法第九条の二第四項第三号に規定する六月の期間の末日がその日の属する月の当該前々事業年度の終了応当日（当該前々事業年度終了の日に応当する当該前々事業年度に属する各月の日をいう。以下この号において同じ。）でない場合（当該前々事業年度終了の日が月の末日である場合を除く。） 当該六月の期間の末日の直前の終了応当日
Read this with the articles around it
corresponding end daymachine translation
「終了応当日」
In Article 20-6, paragraph (1), item (ii), each day in a month of the previous business year that corresponds to the day on which that business year ends.
Defined inArticle 20-6, paragraph (1), item (ii)· applies only in this item
corresponding end daymachine translation
「終了応当日」
In Article 20-6, paragraph (2), item (ii), each day in a month of the business year before the previous one that corresponds to the day on which that business year ends.
Defined inArticle 20-6, paragraph (2), item (ii)· applies only in this item