The tax base of special corporation tax for reconstruction is the tax base corporation tax amount for each taxable business year.
復興特別法人税の課税標準は、各課税事業年度の課税標準法人税額とする。
The tax base corporation tax amount for each taxable business year is the base corporation tax amount for each taxable business year; provided, however, that the tax base corporation tax amount for the last taxable business year of the taxable business years of a corporation set forth in any of the following items is the amount calculated by multiplying the base corporation tax amount by the ratio that the number of months in the period specified in the relevant item for the category of corporation set forth in that item bears to the number of months in that last taxable business year:
a corporation for which the total number of months of its taxable business years exceeds 24 months as a result of a change in its business year or any other reason (excluding a corporation set forth in the following item or item (iii)): the period from the first day of that last taxable business year until the day on which two years have elapsed from the first day of the business year of that corporation that begins first within the designated period;
a corporation set forth in Article 45, paragraph (2), items (i) through (iv): the period from the first day of that last taxable business year until the last day of the designated period (or, if the corporation has dissolved due to a merger on or before that day, or its residual assets have been finalized before that day, the day preceding the day of that merger or the day on which those residual assets were finalized);
第四十五条第二項第一号から第四号までに掲げる法人 当該最後の課税事業年度開始の日から指定期間の末日（同日以前に合併により解散し、又は同日前に残余財産が確定した場合には、当該合併の日の前日又は当該残余財産の確定の日）までの期間
a corporation set forth in Article 45, paragraph (2), item (v): the period specified by Cabinet Order as equivalent to the periods specified in the preceding two items.
第四十五条第二項第五号に掲げる法人 前二号に定める期間に準ずるものとして政令で定める期間
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
前項の月数は、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。