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(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控除)
第七十条  内国法人の提出した確定申告書に記載された各事業年度（連結法人である当該内国法人の分割前事業年度（自己を分割法人とする分割型分割を第十五条の二第一項（連結事業年度の意義）に規定する連結親法人事業年度開始の日の翌日からその終了の日までの間に行つた場合の当該分割型分割の日の前日の属する事業年度をいう。以下この項及び次項において同じ。）を除く。）の所得の金額が当該事業年度の課税標準とされるべき所得の金額を超え、かつ、その超える金額のうちに事実を仮装して経理したところに基づくものがある場合において、税務署長が当該事業年度の所得に対する法人税につき更正をしたときは、当該事業年度の所得に対する法人税として納付された金額で政令で定めるもののうち当該更正により減少する部分の金額で当該仮装して経理した金額に係るものは、国税通則法第五十六条から第五十八条まで（還付・充当等）の規定にかかわらず、当該更正の日の属する事業年度開始の日から五年以内に開始する各事業年度（連結法人である当該内国法人の分割前事業年度及び連結後各事業年度（当該更正の日の属する事業年度終了の日後に開始する連結事業年度がある場合の当該連結事業年度終了の日後に開始する各事業年度をいう。以下この項において同じ。）を除くものとし、当該更正の日後に当該内国法人が適格合併により解散した場合の当該適格合併に係る合併法人の当該合併の日以後に終了する各事業年度（連結法人である当該合併法人の分割前事業年度及び連結後各事業年度を除く。）を含む。）の所得に対する法人税の額から順次控除する。

Corporation Tax Credit Due to a Reassessment after Fictitious Accounting
Article 70  In the case where the amount of income, which was entered in a tax return that a domestic corporation had filed, for each business year (excluding the business year prior to the company split of the domestic corporation that is a consolidated corporation (meaning a business year containing the day preceding a company split by split-off that a domestic corporation effected, with itself as a splitting corporation, during the period from the day following the first day of a consolidated parent corporation's business year as prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year) to the last day thereof; hereinafter the same applies in this paragraph and the following paragraph)) exceeds the amount of income to be used as the tax base for the business year, and the excess contains an amount based on fictitious accounting, when the district director of the tax office has made a reassessment of corporation tax on income for the business year, out of the amount paid as corporation tax on income for the business year that is specified by Cabinet Order, the portion to be reduced due to the reassessment that pertains to the amount settled based on the fictitious accounting is credited sequentially from corporation tax on income for each business year that starts within five years from the first day of the business year containing the date of the reassessment (each such business year excludes the business year prior to the company split and each business year after consolidation (meaning each business year that starts after the last day of a consolidated business year, if any, that starts after the last day of the business year containing the date of the reassessment; hereinafter the same applies in this paragraph) of the domestic corporation that is a consolidated corporation, and include each business year that ends on or after the date of the qualified merger of an acquiring corporation involved therein in the case where the domestic corporation which has been dissolved as a result of the qualified merger after the date of the reassessment (each such business year excludes the business year prior to the company split and each business year after consolidation of the domestic corporation that is a consolidated corporation)), notwithstanding the provisions of Articles 56 through 58 (Refund/Appropriation) of the Act on General Rules for National Taxes.

前項又は第八十一条の十六第一項若しくは第二項（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連結事業年度における控除）に規定する更正をしたことに伴いその事実を仮装して経理した内国法人の当該更正に係る事業年度又は連結事業年度終了の日後に開始する各事業年度（連結法人である当該内国法人の分割前事業年度を除く。）の所得の金額を減少させる更正があつた場合において、その更正により減少する部分の所得の金額のうちにこれらの規定に規定する更正に係る事業年度又は連結事業年度において仮装して経理した金額に係るものがあるときは、当該金額は、当該各事業年度において当該内国法人が仮装して経理したところに基づく金額とみなして、前項の規定を適用する。

In the case where, due to a reassessment as prescribed in the preceding paragraph or Article 81-16, paragraph (1) or paragraph (2) (Credit for Corporation Tax in Consolidated Business Year due to Reassessment of Ficticious accounting), a reassessment has been made to reduce the amount of income for each business year that starts after the last day of the business year or consolidated business year pertaining to the former reassessment of a domestic corporation that had carried out fictitious accounting (such each business year excludes the business year prior to the company split of the domestic corporation that is a consolidated corporation), when the portion of the amount of income to be reduced due to the latter reassessment contains the amount based on fictitious accounting in the business year or consolidated business year pertaining to the former reassessment prescribed in these provisions, the amount is deemed to be the amount that the domestic corporation settled based on fictitious accounting in each of the business years, and the provisions of the preceding paragraph apply.

前二項の規定は、第一項の内国法人が適格合併により解散した後に、その内国法人の同項に規定する事業年度の所得に対する法人税につき同項に規定する更正又は前項に規定する各事業年度の所得の金額を減少させる更正があつた場合について準用する。この場合において、第一項中「、当該更正の日の」とあるのは「、当該内国法人を被合併法人とする適格合併に係る合併法人の当該更正の日の」と、「当該内国法人の分割前事業年度及び」とあるのは「当該合併法人の分割前事業年度及び」と、「当該内国法人が適格合併により解散」とあるのは「当該合併法人が当該合併法人を被合併法人とする適格合併により解散」と、前項中「経理した内国法人」とあるのは「経理した内国法人を被合併法人とする適格合併に係る合併法人」と、「当該内国法人」とあるのは「当該合併法人」と読み替えるものとする。

The provisions of the preceding two paragraphs apply mutatis mutandis to the case where, after a domestic corporation set forth in paragraph (1) has been dissolved, a reassessment as prescribed in the paragraph has been made with regard to the domestic corporation's income for the business year prescribed in the paragraph or a reassessment as prescribed in the preceding paragraph to reduce the amount of income for each business year has been made.In this case, in paragraph (1), the term "the first day of the business year containing the date of the reassessment" is deemed to be replaced with "the first day of the business year containing the date of the reassessment of an acquiring corporation involved in a qualified merger wherein the domestic corporation is an acquired corporation;" the term "of the domestic corporation that is a consolidated corporation," and the term "after consolidation of the domestic corporation that is a consolidated corporation" are deemed to be replaced with "of the acquiring corporation that is a consolidated corporation," and "after consolidation of the acquiring corporation that is a consolidated corporation," respectively; and the term "the domestic corporation dissolved as a result of the qualified merger" is deemed to be replaced with "the acquiring corporation dissolved as a result of the qualified merger, wherein the acquiring corporation is an acquired corporation;" and in the preceding paragraph, the term "a domestic corporation that had carried out fictitious accounting" is deemed to be replaced with "an acquiring corporation involved in a qualified merger, wherein a domestic corporation, which had carried out fictitious accounting, is an acquired corporation;" and the term "the domestic corporation" is deemed to be replaced with "the acquiring corporation."