The provisions of Article 80-2 of the Corporation Tax Act apply mutatis mutandis where a corporation has filed an amended return, or has been subject to a reassessment or determination (meaning a determination under the provisions of Article 25 of the Act on General Rules for National Taxes; hereinafter the same applies in this Article), with regard to any of the following amounts, and, as a result of the filing of that amended return or that reassessment or determination, the amount set forth in Article 53, paragraph (1), item (i) or (ii) for a taxable business year for which a determination was made, among the taxable business years following the business year or consolidated business year to which that amended return or that reassessment or determination pertains (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment), becomes excessive:
法人税法第八十条の二の規定は、法人が次に掲げる金額につき修正申告書を提出し、又は更正若しくは決定（国税通則法第二十五条の規定による決定をいう。以下この条において同じ。）を受けた場合において、その修正申告書の提出又は更正若しくは決定に伴い、その修正申告書又は更正若しくは決定に係る事業年度又は連結事業年度後の各課税事業年度で決定を受けた課税事業年度に係る第五十三条第一項第一号又は第二号に掲げる金額（当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額）が過大となるときについて準用する。
the amounts set forth in Article 74, paragraph (1), items (i) through (v) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145 of that Act) which are to be stated in a final return as prescribed in Article 2, item (xxxi) of that Act, or the amounts set forth in Article 81-22, paragraph (1), items (i) through (v) of that Act which are to be stated in a consolidated final return as prescribed in Article 2, item (xxxii) of that Act;
法人税法第二条第三十一号に規定する確定申告書に記載すべき同法第七十四条第一項第一号から第五号まで（同法第百四十五条において準用する場合を含む。）に掲げる金額又は同法第二条第三十二号に規定する連結確定申告書に記載すべき同法第八十一条の二十二第一項第一号から第五号までに掲げる金額
the amounts set forth in Article 53, paragraph (1), items (i) through (iii) which are to be stated in a return of special corporation tax for reconstruction.
復興特別法人税申告書に記載すべき第五十三条第一項第一号から第三号までに掲げる金額