In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:

①An association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation are deemed to be corporations, and the provisions of this Chapter (excluding Section 6) apply to them.

②The trustee of a trust subject to corporate taxation is deemed to be a different person for the trust assets and other holdings of each trust subject to corporate taxation and for its personal assets and other holdings, as prescribed in Article 4-6, paragraph (1) of the Corporation Tax Act, respectively, and the provisions of this Chapter (excluding the following Article, Article 46, and Section 6) apply.

③The provisions of Article 4-6, paragraph (2), Article 4-7, and Article 4-8 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.

A corporation is obligated to pay special corporation tax for reconstruction on its base corporation tax amount pursuant to this Act.

Special corporation tax for reconstruction is imposed pursuant to this Act on the base corporation tax amount of a corporation for each taxable business year.

The term "base corporation tax amount" as used in this Chapter means the amount specified in each of the following items according to the category of corporation set forth in that item:

①The term "taxable business year" as used in this Chapter means a business year that includes a day within the period from the first day of the business year of a corporation that begins first within the designated period until the day on which two years have elapsed from that day.

②Notwithstanding the provisions of the preceding paragraph, the taxable business year of a corporation set forth in each of the following items is the business year specified in that item:

①The place for tax payment for special corporation tax for reconstruction of a corporation is the place for tax payment for corporation tax of that corporation under the provisions of Articles 16 through 18 of the Corporation Tax Act.

②The provisions of Article 19 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction in cases where a disposition designating the place for tax payment for corporation tax has been revoked.

①The tax base of special corporation tax for reconstruction is the tax base corporation tax amount for each taxable business year.

②The 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:

③The 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.

The amount of special corporation tax for reconstruction is the amount calculated by multiplying the tax base corporation tax amount for each taxable business year by a tax rate of 10 percent.

①The amount of special income tax for reconstruction imposed on a domestic corporation in each taxable business year pursuant to the provisions of the preceding Chapter on the income set forth in Article 10, item (iv), (a) and (b) (excluding the amount of special income tax for reconstruction imposed on a consolidated parent corporation or on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the taxable business year of that consolidated parent corporation) is deducted from the amount of special corporation tax for reconstruction for that taxable business year, as prescribed by Cabinet Order.

②The provisions of the preceding paragraph do not apply to the amount of special income tax for reconstruction referred to in that paragraph that is imposed on income derived from a business other than a profit-making business, or from assets belonging to such a business, of a public interest corporation, etc. or an association or foundation without juridical personality that is a domestic corporation.

③The amount of special income tax for reconstruction imposed on a consolidated parent corporation in each taxable business year pursuant to the provisions of the preceding Chapter on the income set forth in Article 10, item (iv), (a) and (b), and the amount of special income tax for reconstruction imposed pursuant to the provisions of that Chapter on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, in the consolidated business year that includes the last day of that taxable business year, on the income set forth in (a) and (b) of that item, are deducted from the amount of special corporation tax for reconstruction of that consolidated parent corporation for that taxable business year, as prescribed by Cabinet Order.

④The provisions of paragraphs (1) and (2) apply mutatis mutandis to special income tax for reconstruction imposed on a foreign corporation in each taxable business year pursuant to the provisions of the preceding Chapter on domestic source income specified in each item of Article 141 of the Corporation Tax Act for the category of foreign corporation set forth in that item that is income set forth in Article 10, item (v), (a) and (b) (excluding dividends and similar income set forth in Article 161, item (v) of the Income Tax Act that are specified by Cabinet Order). In this case, the phrase "(excluding the amount of special income tax for reconstruction imposed on a consolidated parent corporation or on a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the taxable business year of that consolidated parent corporation)" in paragraph (1) is deemed to be replaced with "(for special income tax for reconstruction collected pursuant to the provisions of Article 28, paragraph (1) with regard to the consideration set forth in Article 161, item (ii) of the Income Tax Act, excluding, out of that amount, the amount deemed, pursuant to the provisions of paragraph (4) of that Article, to have been collected under the provisions of paragraph (1) of that Article)", and the phrase "income derived" in paragraph (2) with "that domestic source income derived".

⑤The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph) or paragraph (3) apply only if a document stating the amount to be deducted under those provisions and the details of its calculation is attached to the return of special corporation tax for reconstruction, amended return, or written request for reassessment. In this case, the amount to be deducted under those provisions is limited to the amount stated as that amount.

①If a domestic corporation filing a return of special corporation tax for reconstruction is subject to the application of the provisions of Article 69, paragraph (1) of the Corporation Tax Act in a taxable business year, and the amount of credit-eligible foreign corporation tax prescribed in that paragraph for that taxable business year (including an amount deemed to be the amount of credit-eligible foreign corporation tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act pursuant to the provisions of Article 66-7, paragraph (1) and Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation) exceeds the maximum credit prescribed in that paragraph, the amount of that excess is deducted from the amount of special corporation tax for reconstruction for that taxable business year, up to the amount calculated, as prescribed by Cabinet Order, as the amount corresponding to the income of that domestic corporation for that taxable business year whose source is outside Japan, out of the amount of special corporation tax for reconstruction for that taxable business year calculated by applying the provisions of Article 48.

②If a consolidated parent corporation filing a return of special corporation tax for reconstruction is subject to the application of the provisions of Article 81-15, paragraph (1) of the Corporation Tax Act in a taxable business year, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is subject to the application of the provisions of that paragraph in the consolidated business year that includes the last day of that taxable business year, and the amount of individual credit-eligible foreign corporation tax prescribed in that paragraph of that consolidated parent corporation for that taxable business year (including an amount deemed to be the amount of individual credit-eligible foreign corporation tax prescribed in Article 81-15, paragraph (1) of the Corporation Tax Act pursuant to the provisions of Article 68-91, paragraph (1) and Article 68-93-3, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) exceeds the individually attributed amount of consolidated maximum credit of that consolidated parent corporation prescribed in paragraph (1) of that Article, or the amount of individual credit-eligible foreign corporation tax of that consolidated subsidiary corporation for that consolidated business year exceeds the individually attributed amount of consolidated maximum credit of that consolidated subsidiary corporation prescribed in that paragraph, the amount of that excess is deducted from the amount of special corporation tax for reconstruction for that taxable business year, up to the amount calculated, as prescribed by Cabinet Order, as the amount attributable to that consolidated parent corporation or that consolidated subsidiary corporation out of the maximum credit for special corporation tax for reconstruction for that taxable business year.

③The maximum credit for special corporation tax for reconstruction prescribed in the preceding paragraph means the amount calculated, as prescribed by Cabinet Order, as the amount corresponding to the consolidated income for that taxable business year whose source is outside Japan, out of the amount of special corporation tax for reconstruction of a consolidated parent corporation for each taxable business year calculated by applying the provisions of Article 48.

④The provisions of Article 69, paragraph (9) of the Corporation Tax Act apply mutatis mutandis to cases where the provisions of paragraph (1) apply.

⑤The provisions of paragraph (1) or (2) apply only if a document stating the amount to be deducted under those provisions and the details of its calculation is attached to the return of special corporation tax for reconstruction, amended return, or written request for reassessment. In this case, the amount to be deducted under those provisions is limited to the amount stated as that amount.

With regard to the deductions from the amount of special corporation tax for reconstruction under the provisions of the preceding two Articles, the deduction under the provisions of the preceding Article is to be made first, and then the deduction under the provisions of Article 49 is to be made.

①The amount to be attributed to a consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for each taxable business year or for the consolidated business year that includes the last day of that taxable business year is the amount obtained by deducting the subtractive adjustment amount (meaning the total of the following amounts pertaining to that consolidated parent corporation or consolidated subsidiary corporation; the same applies hereinafter in this paragraph) from the attributed corporation tax burden amount for that taxable business year, and the amount to be attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is, if there is an attributed corporation tax burden amount for that taxable business year, the amount obtained by deducting that attributed corporation tax burden amount from the subtractive adjustment amount, and, if there is an attributed corporation tax reduction amount for that taxable business year, the total of that attributed corporation tax reduction amount and the subtractive adjustment amount; provided, however, that if there is no tax base corporation tax amount for that taxable business year and a refund under the provisions of Article 56, paragraph (1) or Article 59, paragraph (1) has been received, there is to be no amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for that taxable business year or consolidated business year, and the amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is the amount set forth in item (i):

②The attributed corporation tax burden amount prescribed in the preceding paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the total of the amounts set forth in that item and item (ii) exceeds the amount set forth in item (iv), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the amount set forth in item (ii) exceeds the total of the amounts set forth in item (iii) and item (iv); and the attributed corporation tax reduction amount prescribed in that paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the amount set forth in item (iv) exceeds the total of the amounts set forth in item (i) and item (ii), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the total of the amounts set forth in that item and item (iv) exceeds the amount set forth in item (ii):

③If the consolidated parent corporation referred to in paragraph (1) is a consolidated parent corporation subject to the application of the provisions of Article 81-12, paragraph (2) of the Corporation Tax Act, or of Article 68-8, paragraph (1) (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) or Article 68-108, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 68-8, paragraph (2) of that Act; the same applies hereinafter in this paragraph) of the Act on Special Measures Concerning Taxation, the provisions of the preceding paragraph apply by deeming the ratio of the amount of corporation tax calculated on the amount of consolidated income for each taxable business year pursuant to the provisions of Article 81-12 of the Corporation Tax Act (including as applied with the replacement of terms pursuant to the provisions of Article 68-108, paragraph (1) of the Act on Special Measures Concerning Taxation) and Article 68-8, paragraph (1) and Article 68-100, paragraph (1) of the Act on Special Measures Concerning Taxation to that amount of consolidated income (for a taxable business year in which there is no amount of consolidated income, the tax rate applied to an amount of 8,000,000 yen or less per year prescribed in Article 81-12, paragraph (2) of the Corporation Tax Act or items (ii) and (iii) of that table) to be the tax rate prescribed in items (i) and (iii) of the preceding paragraph.

④If the taxable business year of the consolidated parent corporation referred to in paragraph (1) is a taxable business year subject to the application of the proviso to Article 47, paragraph (2), the attributed corporation tax burden amount and the attributed corporation tax reduction amount prescribed in paragraph (1) are the amounts calculated by multiplying the amounts calculated pursuant to the provisions of paragraph (2) by the ratio prescribed in the proviso to paragraph (2) of that Article.

①A corporation must file with the district director a return stating the following matters within two months from the day following the last day of each taxable business year; provided, however, that if there is no tax base corporation tax amount set forth in item (i), the corporation is not required to file that return:

②If the residual assets of a domestic corporation in liquidation have been finalized, with regard to the application of the provisions of the preceding paragraph to the taxable business year of that domestic corporation that includes the day on which those residual assets were finalized, the phrase "within two months" in that paragraph is replaced with "within one month (or, if the final distribution or delivery of residual assets is made within one month from that following day, by the day preceding the day on which it is made)".

③With regard to the application of the provisions of paragraph (1) to a foreign corporation, the phrase "within two months" in that paragraph is replaced with "within two months (or, if a corporation falling under a foreign corporation set forth in Article 141, items (i) through (iii) of the Corporation Tax Act ceases to fall under any of the foreign corporations set forth in those items without filing a notification of a tax agent under the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, or if a corporation falling under a foreign corporation set forth in Article 141, item (iv) of the Corporation Tax Act discontinues the business prescribed in Article 138, item (ii) of that Act that it conducts in Japan, by whichever is earlier of the day preceding the day on which two months have elapsed from the day following the last day of that taxable business year and the day on which it ceases so to fall or the day of that discontinuance)".

④If, with regard to the filing of a return of corporation tax on the income or consolidated income of the corporation referred to in paragraph (1) for the taxable business year referred to in that paragraph, the deadline for filing a return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act; the same applies hereinafter in this paragraph) or Article 81-22, paragraph (1) of that Act (hereinafter referred to as a "corporation tax return" in this paragraph) has been extended pursuant to the provisions of Article 75 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) or Article 75-2 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act), or Article 81-23 or Article 81-24 of that Act, the deadline for filing the return under the provisions of paragraph (1) is, notwithstanding the provisions of the main clause of that paragraph, that extended deadline for filing. In this case, with regard to special corporation tax for reconstruction for the taxable business year pertaining to that return, the provisions set forth in item (i) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 74, paragraph (1) of that Act, and the provisions set forth in item (ii) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 81-22, paragraph (1) of that Act:

⑤The provisions of Article 66-3 of the Act on Special Measures Concerning Taxation apply mutatis mutandis to special corporation tax for reconstruction for the taxable business year pertaining to the return under the provisions of paragraph (1) of a corporation subject to the application of the following provisions as applied mutatis mutandis pursuant to the preceding paragraph:

If there is an amount set forth in paragraph (1), item (iii) of the preceding Article with regard to special corporation tax for reconstruction for a taxable business year of a corporation, the corporation may, even if it is not obligated to file a return pursuant to the proviso to that paragraph, file with the district director a return stating the matters set forth in the items of paragraph (1) of the preceding Article in order to receive a refund under the provisions of Article 56, paragraph (1).

A corporation that has filed a return under the provisions of Article 53, paragraph (1) must, if there is an amount set forth in item (ii) of that paragraph stated in that return, pay to the national government special corporation tax for reconstruction in an amount equivalent to that amount by the deadline for filing that return.

①If a return of special corporation tax for reconstruction has been filed and the amount set forth in Article 53, paragraph (1), item (iii) is stated in that return, the district director refunds to the corporation that filed that return the tax in an amount equivalent to that amount.

②When the amount of interest on refund is calculated with respect to a refund under the preceding paragraph, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period from the day after the deadline or day specified in each of the following items, according to which of the returns set forth in those items the return pertaining to that refund falls under, to the day on which the decision to pay that refund is made or the day on which an appropriation of that refund is made (or, if there is a day before that day on which the refund became suitable for appropriation, the day on which it became so suitable):

③If an appropriation of a refund under paragraph (1) is made to special corporation tax for reconstruction that remains unpaid for the taxable business year to which the return of special corporation tax for reconstruction referred to in that paragraph pertains, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be waived for the part of the special corporation tax for reconstruction covered by that appropriation.

④Beyond what is provided for in the preceding two paragraphs, the procedures for the refund referred to in paragraph (1), the method of appropriation of a refund under the provisions of that paragraph (including the interest on refund pertaining to it), and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.

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:

①If a corporation has obtained the approval referred to in Article 4-2 or Article 121, paragraph (1) (including as applied mutatis mutandis pursuant to Article 146 of that Act; the same applies in the following paragraph) of the Corporation Tax Act, it may file a return of special corporation tax for reconstruction and an amended return pertaining to that return (referred to as a "return of special corporation tax for reconstruction, etc." in the following paragraph) by using a blue-colored return form.

②If the approval referred to in Article 121, paragraph (1) of the Corporation Tax Act given to a corporation has been rescinded pursuant to the provisions of Article 127, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 146 of that Act), any return of special corporation tax for reconstruction, etc. that the corporation filed by using a blue-colored return form pursuant to the provisions of the preceding paragraph on or after the first day of the business year specified in the relevant item of Article 127, paragraph (1) of that Act pertaining to that rescission (excluding one pertaining to special corporation tax for reconstruction for which the obligation to pay was established before that day) is deemed to be a return other than a blue return (meaning a return of special corporation tax for reconstruction, etc. filed by using a blue-colored return form pursuant to the provisions of that paragraph; the same applies in the following paragraph).

③The provisions of Article 130, paragraph (2) of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction pertaining to a blue return filed by a corporation.

①If a reassessment (including a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on a request for reassessment (meaning a request for reassessment under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes; the same applies in the following paragraph) with respect to that special corporation tax for reconstruction; hereinafter referred to as a "reassessment or similar decision" in this paragraph and the following paragraph) is made with respect to special corporation tax for reconstruction pertaining to a return of special corporation tax for reconstruction filed by a corporation, and the amount set forth in Article 53, paragraph (1), item (iii) increases as a result of that reassessment or similar decision, the district director refunds to that corporation the tax in an amount equivalent to the amount of the increase.

②When the amount of interest on refund is calculated with respect to a refund under the preceding paragraph, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period from the day on which one month has elapsed from the day after the date of the reassessment or similar decision referred to in the preceding paragraph (or, if that reassessment or similar decision is a reassessment based on a request for reassessment, or is a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on a request for reassessment, whichever is earlier of the day on which three months have elapsed from the day after the date of that request for reassessment and the day on which one month has elapsed from the day after the date of that reassessment or similar decision) to the day on which the decision to pay that refund is made or the day on which an appropriation of that refund is made (or, if there is a day before that day on which the refund became suitable for appropriation, the day on which it became so suitable).

③If an appropriation of a refund under paragraph (1) is made to special corporation tax for reconstruction that remains unpaid for the taxable business year to which the return of special corporation tax for reconstruction referred to in that paragraph pertains, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be waived for the part of the special corporation tax for reconstruction covered by that appropriation.

④Beyond what is provided for in the preceding two paragraphs, the method of appropriation of a refund under the provisions of paragraph (1) (including the interest on refund pertaining to it) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.

①The provisions of Article 81-28 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction for each taxable business year of a consolidated parent corporation.

②The provisions of Article 152 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction that the principal trustee prescribed in Article 152, paragraph (1) of that Act is to pay pursuant to the provisions of Article 4-8, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 41, paragraph (3).

①The provisions of Article 74-2 (limited to the part pertaining to paragraph (1), item (ii); the same applies in the following paragraph) and Articles 74-8 through 74-11 of the Act on General Rules for National Taxes apply mutatis mutandis where an examination concerning special corporation tax for reconstruction is conducted.

②The provisions of Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis where questions are asked, an inspection is conducted, or the presentation or submission of articles is requested with regard to special corporation tax for reconstruction under the provisions of Article 74-2 of that Act as applied mutatis mutandis pursuant to the preceding paragraph.

②Beyond what is provided for in the preceding paragraph, the application of the provisions of the Act on General Rules for National Taxes with regard to corporation tax or special corporation tax for reconstruction is as follows:

③If a reassessment pertaining to a request for reassessment (meaning a request for reassessment under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph and paragraph (5)) has been made with respect to corporation tax pursuant to the provisions of Article 70, paragraph (3) of the Act on General Rules for National Taxes (including as read and applied with the replacement of terms pursuant to the provisions of Article 66-4, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019; hereinafter referred to as the "2019 Amendment Act" in this Article) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or of Article 68-88, paragraph (22) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act), a reassessment or determination (meaning a determination under the provisions of Article 25 of the Act on General Rules for National Taxes; the same applies in paragraph (5)) with respect to the special corporation tax for reconstruction pertaining to that corporation tax, or an assessment and determination (meaning a determination under the provisions of Article 32, paragraph (1) or (2) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) with regard to penalty tax (meaning penalty tax prescribed in Article 69 of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) to be imposed upon that reassessment or determination, may be made until the day on which six months have elapsed from the day on which that request for reassessment was made, notwithstanding the provisions of Article 70, paragraphs (1) and (2) of the Act on General Rules for National Taxes and the provisions of paragraph (8). The same applies to a reassessment or an assessment and determination with respect to the corporation tax pertaining to special corporation tax for reconstruction in the case where a reassessment pertaining to a request for reassessment has been made with respect to that special corporation tax for reconstruction pursuant to the provisions of paragraph (3) of that Article (including as read and applied with the replacement of terms pursuant to the provisions of paragraph (8)).

④In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 70, paragraph (5), Article 71, and Article 72 of the Act on General Rules for National Taxes, the phrase "or the preceding two paragraphs" in that paragraph is deemed to be replaced with "or the preceding two paragraphs, or Article 63, paragraph (3) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the 'Special Measures Act')"; the phrase "or paragraph (3)" in item (ii) of that paragraph is deemed to be replaced with "or paragraph (3), or Article 63, paragraph (3) of the Special Measures Act"; the phrase "the day ... the preceding Article" in Article 71, paragraph (1) of that Act is deemed to be replaced with "the day ... the preceding Article or Article 63, paragraph (3) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act"; the phrase "that Article" is deemed to be replaced with "the preceding Article and that paragraph"; the phrase "the preceding Article" in item (iv), (b) of that paragraph is deemed to be replaced with "the preceding Article or Article 63, paragraph (3) of the Special Measures Act"; and the phrase "the day on which ... was made" in Article 72, paragraph (1) of that Act is deemed to be replaced with "the day on which ... was made, and, for tax to be paid as a result of a reassessment or determination or an assessment and determination under the provisions of Article 63, paragraph (3) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act, the day on which the reassessment or determination prescribed in that paragraph was made".

⑤If a reassessment pertaining to a request for reassessment has been made with respect to corporation tax pursuant to the provisions of Article 71, paragraph (1) of the Act on General Rules for National Taxes (limited to the part pertaining to item (iii), and including as read and applied with the replacement of terms pursuant to the provisions of Article 66-4, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or of Article 68-88, paragraph (22) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act), and the day on which the period specified in that item expires comes after the day on which the period during which a reassessment or determination, etc. may be made with respect to the special corporation tax for reconstruction pertaining to that corporation tax pursuant to the provisions of Article 70 of the Act on General Rules for National Taxes or the provisions of paragraph (3) or (8) expires, a reassessment or a determination with respect to that special corporation tax for reconstruction, or an assessment and determination with regard to penalty tax to be imposed upon that reassessment or determination, may also be made within six months from the day on which that request for reassessment was made, notwithstanding the provisions of that Article and the provisions of paragraphs (3) and (8). The same applies to a reassessment or an assessment and determination with respect to the corporation tax pertaining to special corporation tax for reconstruction in the case where a reassessment pertaining to a request for reassessment has been made with respect to that special corporation tax for reconstruction pursuant to the provisions of Article 71, paragraph (1) of that Act (limited to the part pertaining to that item, and including as read and applied with the replacement of terms pursuant to the provisions of paragraph (8)), and the day on which the period specified in that item expires comes after the day on which the period during which a reassessment or determination, etc. may be made with respect to that corporation tax pursuant to the provisions of Article 70 of that Act, the provisions of Article 66-4, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act or of Article 68-88, paragraph (22) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or the provisions of paragraph (3) expires.

⑥In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes, the phrase "was made" in that paragraph is deemed to be replaced with "was made, and, for a national tax to be paid based on a reassessment or determination or an assessment and determination under the provisions of Article 63, paragraph (5) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, the day on which the reassessment or determination prescribed in that paragraph was made".

⑦If the provisions of Article 66-4, paragraph (20) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, or of Article 68-88, paragraph (21) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, apply to the corporation tax on the income for each taxable business year or the corporation tax on the consolidated income of a corporation, then, with regard to the application of the provisions of Article 23, paragraph (1) (excluding item (ii)) of the Act on General Rules for National Taxes pertaining to the special corporation tax for reconstruction for each of those taxable business years (limited to the part pertaining to the application of those provisions), the phrase "five years" in that paragraph is deemed to be replaced with "six years".

⑧A reassessment or determination, etc. set forth in any of the following items may be made, notwithstanding the provisions of Article 70, paragraph (1) of the Act on General Rules for National Taxes, until the day on which six years have elapsed from the due date or the day specified in the relevant item. In such a case, with regard to the application of the provisions of paragraphs (3) and (5) of that Article and Article 71, paragraph (1) of that Act, the phrase "pursuant to the provisions of" in Article 70, paragraph (3) of that Act is deemed to be replaced with "pursuant to the provisions of ... and Article 63, paragraph (8) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the 'Special Measures Act')"; the phrase ", the preceding two paragraphs" is deemed to be replaced with ", the preceding two paragraphs and paragraph (8) of that Article"; the phrase "or the preceding two paragraphs" in paragraph (5) of that Article is deemed to be replaced with "or the preceding two paragraphs, or Article 63, paragraph (8) of the Special Measures Act"; the phrase "the day ... the preceding Article" in Article 71, paragraph (1) of that Act is deemed to be replaced with "the day ... the preceding Article and Article 63, paragraph (8) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act"; the phrase "that Article" is deemed to be replaced with "the preceding Article and that paragraph"; and the phrase "the preceding Article" in item (iv), (b) of that paragraph is deemed to be replaced with "the preceding Article and Article 63, paragraph (8) of the Special Measures Act".

⑨The provisions of Article 66-4, paragraphs (22) and (23) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, and of Article 68-88, paragraphs (23) and (24) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, apply mutatis mutandis to the extinctive prescription of the national tax collection right prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes with respect to special corporation tax for reconstruction.

⑩With regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes to special corporation tax for reconstruction to be paid based on a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of that Act as read and applied with the replacement of terms pursuant to the provisions of paragraph (8), the phrase "(Article 70, paragraph (3)" in that paragraph is deemed to be replaced with "(Article 70, paragraph (3) as read and applied with the replacement of terms pursuant to the provisions of Article 63, paragraph (8) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Special Measures Act", and the phrase ", Article 70, paragraph (3)" is deemed to be replaced with ", Article 70, paragraph (3) as read and applied with the replacement of terms pursuant to the provisions of Article 63, paragraph (8) of the Special Measures Act".

⑪The provisions of Article 66-4, paragraph (25) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 56, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, and of Article 68-88, paragraph (26) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the 2019 Amendment Act in the case where the provisions then in force continue to govern pursuant to the provisions of Article 73, paragraph (1) of the Supplementary Provisions of the 2019 Amendment Act, apply mutatis mutandis to delinquent tax with respect to special corporation tax for reconstruction.

⑫The provisions of Article 66-4-2 of the Act on Special Measures Concerning Taxation apply mutatis mutandis to the amount of special corporation tax for reconstruction to be paid as a result of a reassessment or determination set forth in paragraph (8), item (i) and the amount of penalty tax pertaining to that amount of special corporation tax for reconstruction. In such a case, the phrase "Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)" in paragraph (4) of that Article is deemed to be replaced with "Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) (including as applied mutatis mutandis pursuant to Article 63, paragraph (12) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake; the same applies hereinafter)"; the phrase "including a grace period for tax payment under the provisions of ...) or'; Article 52, paragraph (1) of that Act" in paragraph (6) of that Article is deemed to be replaced with "including a grace period for tax payment under the provisions of ... (including as applied mutatis mutandis pursuant to Article 63, paragraph (12) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake; the same applies hereinafter)) or'; Article 52, paragraph (1) of that Act"; and the phrase "including a grace period for tax payment under the provisions of ...) or'; item (x) of that Article" is deemed to be replaced with "including a grace period for tax payment under the provisions of ... (including as applied mutatis mutandis pursuant to Article 63, paragraph (12) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011); the same applies hereinafter)) or'; item (x) of that Article".

⑬The provisions of Article 7, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to cases where, as a result of an agreement prescribed in that paragraph having been reached, any part of the amount of special corporation tax for reconstruction for each taxable business year of a domestic corporation, or of the amount of special corporation tax for reconstruction for each taxable business year of a treaty partner resident, etc. (meaning a treaty partner resident, etc. prescribed in Article 2, item (iv) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies in the following paragraph), is to be reduced.

⑭The provisions of Article 7, paragraph (4) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to a domestic corporation or treaty partner resident, etc. that has received a reassessment under Article 7, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties (including as applied mutatis mutandis pursuant to the preceding paragraph) with regard to the amounts set forth in the items of Article 57, in cases where, as a result of that reassessment, the amount set forth in Article 53, paragraph (1), item (i) or (ii) (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) stated in the return of special corporation tax for reconstruction for each taxable business year following the business year or consolidated business year to which the reassessment pertains, or pertaining to a taxable business year for which a determination under the provisions of Article 25 of the Act on General Rules for National Taxes was received, becomes excessive, or the amount set forth in item (iii) of that paragraph (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) pertaining to a taxable business year stated in the return of special corporation tax for reconstruction for each taxable business year following the business year or consolidated business year to which the reassessment pertains becomes too small. In this case, the phrase "Special Provisions on Reassessment)" in the row of Article 80-2 of the Corporation Tax Act and the row of Article 82 of the Corporation Tax Act in the table of Article 7, paragraph (4) of the Act on Special Provisions for the Enforcement of Tax Treaties is deemed to be replaced with "Special Provisions on Reassessment) (including as applied mutatis mutandis pursuant to Article 63, paragraph (13) (Special Provisions, etc. on Application of the Corporation Tax Act Concerning Special Corporation Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011))".

⑮The provisions of Article 7, paragraph (5) of the Act on Special Provisions for the Enforcement of Tax Treaties apply mutatis mutandis to refunds or overpayments pertaining to a reassessment under the provisions of paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (13).

⑯Beyond what is provided for in the preceding paragraphs, the technical replacement of terms in the provisions of laws and regulations concerning corporation tax with regard to special corporation tax for reconstruction, and other necessary matters concerning the application of the provisions of this Chapter, are specified by Cabinet Order.

①If special corporation tax for reconstruction has been evaded by deception or other wrongful act with respect to the amount of special corporation tax for reconstruction prescribed in Article 53, paragraph (1), item (ii) (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative (including the administrator of an association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation; the same applies in paragraph (3) and the following Article), agent, employee, or other worker (including, if the corporation is a consolidated parent corporation, a representative, agent, or other worker of a consolidated subsidiary corporation; the same applies in Article 68, paragraph (1)) of the corporation (including an association or foundation without juridical personality; the same applies in paragraph (3), the following Article, and Article 68, paragraphs (1) and (2)) who committed the violation is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

②If the amount of special corporation tax for reconstruction evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 10,000,000 yen but not more than an amount equivalent to the amount of special corporation tax for reconstruction evaded.

③Beyond what is provided for in paragraph (1), if special corporation tax for reconstruction has been evaded, by failing to file a return under the provisions of Article 53, paragraph (1) by the deadline for filing it, with respect to the amount of special corporation tax for reconstruction prescribed in item (ii) of that paragraph (or, if there is an amount to be deducted pursuant to the provisions of Article 49 or Article 50, the amount of special corporation tax for reconstruction calculated as under that item without applying those provisions), the representative, agent, employee, or other worker of the corporation who committed the violation is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.

④If the amount of special corporation tax for reconstruction evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 5,000,000 yen but not more than an amount equivalent to the amount of special corporation tax for reconstruction evaded.

If, without justifiable grounds, a return under the provisions of Article 53, paragraph (1) has not been filed by the deadline for filing it, the representative, agent, employee, or other worker of the corporation who committed the violation is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances.

A person who falls under any of the following items is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

①If the representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual, commits a violation referred to in Article 64, paragraph (1) or (3), Article 65, or the preceding Article in connection with the business of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine prescribed in the relevant Article.

②Where a fine is imposed on a corporation or individual pursuant to the preceding paragraph for a violation referred to in Article 64, paragraph (1) or (3), the period of limitation is governed by the period of limitation for the crimes under those provisions.

③Where paragraph (1) applies to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.