法人税法（外国法人関連部分） - 中間申告 - 第七十一条 | タックスチャンネル

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(中間申告)
第七十一条  内国法人である普通法人（清算中のものを除く。）は、その事業年度（新たに設立された内国法人である普通法人のうち適格合併（被合併法人のすべてが収益事業を行つていない公益法人等であるものを除く。次項及び第三項において同じ。）により設立されたもの以外のものの設立後最初の事業年度、公益法人等（収益事業を行つていないものに限る。）が普通法人に該当することとなつた場合のその該当することとなつた日の属する事業年度、連結子法人が第四条の五第一項又は第二項（第四号及び第五号に係る部分に限る。）（連結納税の承認の取消し）の規定により第四条の二（連結納税義務者）の承認を取り消された場合（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に当該承認を取り消された場合を除く。）のその取り消された日の前日の属する事業年度及び連結法人が当該連結法人を分割法人とする分割型分割を行つた場合（第十五条の二第一項に規定する連結親法人事業年度開始の日に当該分割型分割を行つた場合を除く。）の当該分割型分割の日の前日の属する事業年度を除く。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる金額が十万円以下である場合又は当該金額がない場合は、当該申告書を提出することを要しない。

Interim Return
Article 71  In the case where a business year of an ordinary corporation (excluding an ordinary corporation in liquidation), which is a domestic corporation (such business year excludes the first business year after the establishment of a newly established ordinary corporation, which is a domestic corporation, other than that which was established as a result of a qualified merger (excluding a merger in which acquired corporations are all corporations in the public interest, etc. that are not engaged in any profit-making business; the same applies in the following paragraph and paragraph (3)), the business year that contains the day on which any corporation in the public interest, etc. (limited to a corporation that is not engaged in any profit-making business) came to fall under the category of an ordinary corporation, the business year that contains the day on which any consolidated subsidiary corporation has had the approval set forth in Article 4-2 (Consolidated Taxpayers) rescinded pursuant to the provisions of Article 4-5, paragraph (1) or paragraph (2) (limited to the part pertaining to item (iv) or item (v)) (Rescission of Approval for Consolidated Taxation) rescinded (excluding the case where the approval was rescinded on the first day of the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year)), and the business year that contains the day preceding the date of a company split by split-off effected by a consolidated corporation with itself as a splitting corporation (excluding the case where the company split by split-off was effected on the first day of the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1))), exceeds six months, the ordinary corporation must file a return containing the following matters to the district director of the tax office, within two months after the day on which six months have elapsed from the first day of the business year;provided, however, that the filing of the return is not required when the amount listed in item (i) is not more than 100,000 yen or there is no such amount:一  当該事業年度の前事業年度の確定申告書に記載すべき第七十四条第一項第二号（確定申告に係る法人税額）に掲げる金額で当該事業年度開始の日以後六月を経過した日の前日までに確定したものを当該前事業年度の月数で除し、これに六を乗じて計算した金額（当該前事業年度の期間が連結事業年度に該当する場合には、当該連結事業年度のその普通法人に係る連結法人税個別帰属支払額（各連結事業年度の連結所得に対する法人税の負担額として支出すべき金額として第八十一条の十八第一項（連結法人税の個別帰属額の計算）の規定により計算される金額をいう。次項第一号において同じ。）で当該事業年度開始の日以後六月を経過した日の前日までに確定した当該連結事業年度の連結確定申告書に記載すべき第八十一条の二十二第一項第二号（連結確定申告に係る法人税額）に掲げる金額に係るものを当該事業年度開始の日の前日の属する当該普通法人の連結事業年度の月数で除し、これに六を乗じて計算した金額）(i)  the amount obtained by dividing the amount listed in Article 74, paragraph (1), item (ii) (Corporation Tax Pertaining to Final Return) that is to be entered in a tax return for the business year preceding the business year and which has become determined by the day preceding the day on which six months have elapsed from the first day of the business year, by the number of months of the preceding business year, and then multiplying the results by six (in the case where the period of the preceding business year falls under a consolidated business year, the amount obtained by dividing the individually attributed payable amount of consolidated corporation tax (meaning the amount calculated, pursuant to the provisions of Article 81-18, paragraph (1) (Calculation of Individually Attributed Amount of Consolidated Corporation Tax), as the amount of corporation tax on consolidated income for each consolidated business year to be paid; the same applies in item (i) of the following paragraph) pertaining to the ordinary corporation for the consolidated business year that pertains to the amount listed in Article 81-11, paragraph (1), item (ii) (Corporation Tax Pertaining to Consolidated Final Return), which has become determined by the day preceding the day on which six months have elapsed from the first day of the business year and is to be entered in a consolidated tax return for the consolidated business year, by the number of months of the consolidated business year of the ordinary corporation containing the day preceding the first day of the business year, and then multiplying the results by six); and二  前号に掲げる金額の計算の基礎その他財務省令で定める事項(ii)  the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ordinance of the Ministry of Finance.一  当該事業年度の前事業年度当該普通法人の当該事業年度開始の日の一年前の日以後に終了した被合併法人の各事業年度（その月数が六月に満たないものを除く。）の確定申告書に記載すべき第七十四条第一項第二号に掲げる金額で当該普通法人の当該事業年度開始の日以後六月を経過した日の前日までに確定したもの又は当該一年前の日以後に終了した被合併法人の各連結事業年度（その月数が六月に満たないものを除く。）の当該被合併法人の連結法人税個別帰属支払額で当該六月を経過した日の前日までに確定した各連結事業年度の連結確定申告書に記載すべき第八十一条の二十二第一項第二号に掲げる金額に係るもののうち最も新しい事業年度又は連結事業年度に係るもの（以下この条において「被合併法人の確定法人税額等」という。）をその計算の基礎となつた当該被合併法人の事業年度又は連結事業年度の月数で除し、これに当該普通法人の当該前事業年度の月数のうちに占める当該前事業年度開始の日からその適格合併の日の前日までの期間の月数の割合に六を乗じた数を乗じて計算した金額(i)  the business year preceding the business year:The amount obtained by dividing the following amount pertaining to the most recent business year or consolidated business year; the amount listed in Article 74, paragraph (1), item (ii) which is to be entered in a tax return for each of an acquired corporation's business years (excluding a business year of less than six months) that ended after the day one year prior to the first day of the ordinary corporation's the business year, and which has become determined by the day preceding the day on which six months have elapsed from the first day of the ordinary corporation's the business year; or the individually attributed payable amount of consolidated corporation tax of an acquired corporation for each of its consolidated business years (excluding a consolidated business year less of than six months) that ended after the day one year prior to the first day, which pertains to the amount listed in Article 81-22, paragraph (1), item (ii) that has become determined by the day preceding the day on which six months have elapsed and is to be entered in a consolidated tax return for each consolidated business year (hereinafter such amount pertaining to the most recent business year or consolidated business year is referred to as the "amount of determined corporation tax of an acquired corporation, etc." in this Article); by the number of months of the acquired corporation's business year or consolidated business year that was used as the basis of the calculation, and then multiplying the results by the number obtained by multiplying six and the rate of the number of months of the period from the first day of the preceding business year to the day preceding the date of the qualified merger; or二  当該事業年度開始の日から同日以後六月を経過した日の前日までの期間被合併法人の確定法人税額等をその計算の基礎となつた当該被合併法人の事業年度又は連結事業年度の月数で除し、これにその適格合併の日から当該六月を経過した日の前日までの期間の月数を乗じて計算した金額(ii)  the period from the first day of the business year to the day preceding the day on which six months have elapsed from the date:The amount obtained by dividing the amount of determined corporation tax of an acquired corporation, etc. by the number of months of the acquired corporation's business year or consolidated business year that was used as the basis of the calculation, and then multiplying the results by the number of months of the period from the date of the qualified merger to the day preceding the day on which six months have elapsed.

前項の場合において、同項の普通法人が適格合併（法人を設立するものを除く。以下この項において同じ。）に係る合併法人で次の各号に掲げる期間内にその適格合併をしたものであるときは、その普通法人が提出すべき当該事業年度の中間申告書については、前項第一号に掲げる金額は、同号の規定にかかわらず、同号の規定により計算した金額に相当する金額に当該各号に定める金額を加算した金額とする。

In the case referred to in the preceding paragraph, when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger (excluding a merger aiming to establish a corporation; hereinafter the same applies in this paragraph) and has effected the qualified merger within the period listed in the following items, the amount listed in item (i) of the preceding paragraph that is to be entered in an interim return for the business year, which the ordinary corporation is to file, is to be the amount obtained by adding the amount specified in the following items to the amount calculated pursuant to the provisions of item (i) of the preceding paragraph, notwithstanding the provisions of the item:一  当該事業年度の前事業年度の確定申告書に記載すべき第七十四条第一項第二号（確定申告に係る法人税額）に掲げる金額で当該事業年度開始の日以後六月を経過した日の前日までに確定したものを当該前事業年度の月数で除し、これに六を乗じて計算した金額（当該前事業年度の期間が連結事業年度に該当する場合には、当該連結事業年度のその普通法人に係る連結法人税個別帰属支払額（各連結事業年度の連結所得に対する法人税の負担額として支出すべき金額として第八十一条の十八第一項（連結法人税の個別帰属額の計算）の規定により計算される金額をいう。次項第一号において同じ。）で当該事業年度開始の日以後六月を経過した日の前日までに確定した当該連結事業年度の連結確定申告書に記載すべき第八十一条の二十二第一項第二号（連結確定申告に係る法人税額）に掲げる金額に係るものを当該事業年度開始の日の前日の属する当該普通法人の連結事業年度の月数で除し、これに六を乗じて計算した金額）(i)  the amount obtained by dividing the amount listed in Article 74, paragraph (1), item (ii) (Corporation Tax Pertaining to Final Return) that is to be entered in a tax return for the business year preceding the business year and which has become determined by the day preceding the day on which six months have elapsed from the first day of the business year, by the number of months of the preceding business year, and then multiplying the results by six (in the case where the period of the preceding business year falls under a consolidated business year, the amount obtained by dividing the individually attributed payable amount of consolidated corporation tax (meaning the amount calculated, pursuant to the provisions of Article 81-18, paragraph (1) (Calculation of Individually Attributed Amount of Consolidated Corporation Tax), as the amount of corporation tax on consolidated income for each consolidated business year to be paid; the same applies in item (i) of the following paragraph) pertaining to the ordinary corporation for the consolidated business year that pertains to the amount listed in Article 81-11, paragraph (1), item (ii) (Corporation Tax Pertaining to Consolidated Final Return), which has become determined by the day preceding the day on which six months have elapsed from the first day of the business year and is to be entered in a consolidated tax return for the consolidated business year, by the number of months of the consolidated business year of the ordinary corporation containing the day preceding the first day of the business year, and then multiplying the results by six); and二  前号に掲げる金額の計算の基礎その他財務省令で定める事項(ii)  the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ordinance of the Ministry of Finance.一  当該事業年度の前事業年度当該普通法人の当該事業年度開始の日の一年前の日以後に終了した被合併法人の各事業年度（その月数が六月に満たないものを除く。）の確定申告書に記載すべき第七十四条第一項第二号に掲げる金額で当該普通法人の当該事業年度開始の日以後六月を経過した日の前日までに確定したもの又は当該一年前の日以後に終了した被合併法人の各連結事業年度（その月数が六月に満たないものを除く。）の当該被合併法人の連結法人税個別帰属支払額で当該六月を経過した日の前日までに確定した各連結事業年度の連結確定申告書に記載すべき第八十一条の二十二第一項第二号に掲げる金額に係るもののうち最も新しい事業年度又は連結事業年度に係るもの（以下この条において「被合併法人の確定法人税額等」という。）をその計算の基礎となつた当該被合併法人の事業年度又は連結事業年度の月数で除し、これに当該普通法人の当該前事業年度の月数のうちに占める当該前事業年度開始の日からその適格合併の日の前日までの期間の月数の割合に六を乗じた数を乗じて計算した金額(i)  the business year preceding the business year:The amount obtained by dividing the following amount pertaining to the most recent business year or consolidated business year; the amount listed in Article 74, paragraph (1), item (ii) which is to be entered in a tax return for each of an acquired corporation's business years (excluding a business year of less than six months) that ended after the day one year prior to the first day of the ordinary corporation's the business year, and which has become determined by the day preceding the day on which six months have elapsed from the first day of the ordinary corporation's the business year; or the individually attributed payable amount of consolidated corporation tax of an acquired corporation for each of its consolidated business years (excluding a consolidated business year less of than six months) that ended after the day one year prior to the first day, which pertains to the amount listed in Article 81-22, paragraph (1), item (ii) that has become determined by the day preceding the day on which six months have elapsed and is to be entered in a consolidated tax return for each consolidated business year (hereinafter such amount pertaining to the most recent business year or consolidated business year is referred to as the "amount of determined corporation tax of an acquired corporation, etc." in this Article); by the number of months of the acquired corporation's business year or consolidated business year that was used as the basis of the calculation, and then multiplying the results by the number obtained by multiplying six and the rate of the number of months of the period from the first day of the preceding business year to the day preceding the date of the qualified merger; or二  当該事業年度開始の日から同日以後六月を経過した日の前日までの期間被合併法人の確定法人税額等をその計算の基礎となつた当該被合併法人の事業年度又は連結事業年度の月数で除し、これにその適格合併の日から当該六月を経過した日の前日までの期間の月数を乗じて計算した金額(ii)  the period from the first day of the business year to the day preceding the day on which six months have elapsed from the date:The amount obtained by dividing the amount of determined corporation tax of an acquired corporation, etc. by the number of months of the acquired corporation's business year or consolidated business year that was used as the basis of the calculation, and then multiplying the results by the number of months of the period from the date of the qualified merger to the day preceding the day on which six months have elapsed.

第一項の場合において、同項の普通法人が適格合併（法人を設立するものに限る。）に係る合併法人であるときは、その普通法人が提出すべきその設立後最初の事業年度の中間申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、各被合併法人の確定法人税額等をその計算の基礎となつた当該被合併法人の事業年度又は連結事業年度の月数で除し、これに六を乗じて計算した金額の合計額とする。

In the case referred to in paragraph (1), when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger (limited to a merger aiming to establish a corporation), the amount listed in item (i) of the paragraph that is to be entered in an interim return for the first business year after the establishment, which the ordinary corporation is to file, is the sum of the amounts obtained by dividing the respective amounts of determined corporation tax of acquired corporations, etc. by the number of months of the acquired corporation's business year or consolidated business year that was used as the basis of the calculation, and then multiplying the results by six, notwithstanding the provisions of the item.一  当該事業年度の前事業年度の確定申告書に記載すべき第七十四条第一項第二号（確定申告に係る法人税額）に掲げる金額で当該事業年度開始の日以後六月を経過した日の前日までに確定したものを当該前事業年度の月数で除し、これに六を乗じて計算した金額（当該前事業年度の期間が連結事業年度に該当する場合には、当該連結事業年度のその普通法人に係る連結法人税個別帰属支払額（各連結事業年度の連結所得に対する法人税の負担額として支出すべき金額として第八十一条の十八第一項（連結法人税の個別帰属額の計算）の規定により計算される金額をいう。次項第一号において同じ。）で当該事業年度開始の日以後六月を経過した日の前日までに確定した当該連結事業年度の連結確定申告書に記載すべき第八十一条の二十二第一項第二号（連結確定申告に係る法人税額）に掲げる金額に係るものを当該事業年度開始の日の前日の属する当該普通法人の連結事業年度の月数で除し、これに六を乗じて計算した金額）(i)  the amount obtained by dividing the amount listed in Article 74, paragraph (1), item (ii) (Corporation Tax Pertaining to Final Return) that is to be entered in a tax return for the business year preceding the business year and which has become determined by the day preceding the day on which six months have elapsed from the first day of the business year, by the number of months of the preceding business year, and then multiplying the results by six (in the case where the period of the preceding business year falls under a consolidated business year, the amount obtained by dividing the individually attributed payable amount of consolidated corporation tax (meaning the amount calculated, pursuant to the provisions of Article 81-18, paragraph (1) (Calculation of Individually Attributed Amount of Consolidated Corporation Tax), as the amount of corporation tax on consolidated income for each consolidated business year to be paid; the same applies in item (i) of the following paragraph) pertaining to the ordinary corporation for the consolidated business year that pertains to the amount listed in Article 81-11, paragraph (1), item (ii) (Corporation Tax Pertaining to Consolidated Final Return), which has become determined by the day preceding the day on which six months have elapsed from the first day of the business year and is to be entered in a consolidated tax return for the consolidated business year, by the number of months of the consolidated business year of the ordinary corporation containing the day preceding the first day of the business year, and then multiplying the results by six); and二  前号に掲げる金額の計算の基礎その他財務省令で定める事項(ii)  the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ordinance of the Ministry of Finance.一  当該事業年度の前事業年度当該普通法人の当該事業年度開始の日の一年前の日以後に終了した被合併法人の各事業年度（その月数が六月に満たないものを除く。）の確定申告書に記載すべき第七十四条第一項第二号に掲げる金額で当該普通法人の当該事業年度開始の日以後六月を経過した日の前日までに確定したもの又は当該一年前の日以後に終了した被合併法人の各連結事業年度（その月数が六月に満たないものを除く。）の当該被合併法人の連結法人税個別帰属支払額で当該六月を経過した日の前日までに確定した各連結事業年度の連結確定申告書に記載すべき第八十一条の二十二第一項第二号に掲げる金額に係るもののうち最も新しい事業年度又は連結事業年度に係るもの（以下この条において「被合併法人の確定法人税額等」という。）をその計算の基礎となつた当該被合併法人の事業年度又は連結事業年度の月数で除し、これに当該普通法人の当該前事業年度の月数のうちに占める当該前事業年度開始の日からその適格合併の日の前日までの期間の月数の割合に六を乗じた数を乗じて計算した金額(i)  the business year preceding the business year:The amount obtained by dividing the following amount pertaining to the most recent business year or consolidated business year; the amount listed in Article 74, paragraph (1), item (ii) which is to be entered in a tax return for each of an acquired corporation's business years (excluding a business year of less than six months) that ended after the day one year prior to the first day of the ordinary corporation's the business year, and which has become determined by the day preceding the day on which six months have elapsed from the first day of the ordinary corporation's the business year; or the individually attributed payable amount of consolidated corporation tax of an acquired corporation for each of its consolidated business years (excluding a consolidated business year less of than six months) that ended after the day one year prior to the first day, which pertains to the amount listed in Article 81-22, paragraph (1), item (ii) that has become determined by the day preceding the day on which six months have elapsed and is to be entered in a consolidated tax return for each consolidated business year (hereinafter such amount pertaining to the most recent business year or consolidated business year is referred to as the "amount of determined corporation tax of an acquired corporation, etc." in this Article); by the number of months of the acquired corporation's business year or consolidated business year that was used as the basis of the calculation, and then multiplying the results by the number obtained by multiplying six and the rate of the number of months of the period from the first day of the preceding business year to the day preceding the date of the qualified merger; or二  当該事業年度開始の日から同日以後六月を経過した日の前日までの期間被合併法人の確定法人税額等をその計算の基礎となつた当該被合併法人の事業年度又は連結事業年度の月数で除し、これにその適格合併の日から当該六月を経過した日の前日までの期間の月数を乗じて計算した金額(ii)  the period from the first day of the business year to the day preceding the day on which six months have elapsed from the date:The amount obtained by dividing the amount of determined corporation tax of an acquired corporation, etc. by the number of months of the acquired corporation's business year or consolidated business year that was used as the basis of the calculation, and then multiplying the results by the number of months of the period from the date of the qualified merger to the day preceding the day on which six months have elapsed.

前三項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。

The number of months set forth in the preceding three paragraphs is calculated in accordance with the calendar and a division of less than one month is counted as one month.一  当該事業年度の前事業年度の確定申告書に記載すべき第七十四条第一項第二号（確定申告に係る法人税額）に掲げる金額で当該事業年度開始の日以後六月を経過した日の前日までに確定したものを当該前事業年度の月数で除し、これに六を乗じて計算した金額（当該前事業年度の期間が連結事業年度に該当する場合には、当該連結事業年度のその普通法人に係る連結法人税個別帰属支払額（各連結事業年度の連結所得に対する法人税の負担額として支出すべき金額として第八十一条の十八第一項（連結法人税の個別帰属額の計算）の規定により計算される金額をいう。次項第一号において同じ。）で当該事業年度開始の日以後六月を経過した日の前日までに確定した当該連結事業年度の連結確定申告書に記載すべき第八十一条の二十二第一項第二号（連結確定申告に係る法人税額）に掲げる金額に係るものを当該事業年度開始の日の前日の属する当該普通法人の連結事業年度の月数で除し、これに六を乗じて計算した金額）(i)  the amount obtained by dividing the amount listed in Article 74, paragraph (1), item (ii) (Corporation Tax Pertaining to Final Return) that is to be entered in a tax return for the business year preceding the business year and which has become determined by the day preceding the day on which six months have elapsed from the first day of the business year, by the number of months of the preceding business year, and then multiplying the results by six (in the case where the period of the preceding business year falls under a consolidated business year, the amount obtained by dividing the individually attributed payable amount of consolidated corporation tax (meaning the amount calculated, pursuant to the provisions of Article 81-18, paragraph (1) (Calculation of Individually Attributed Amount of Consolidated Corporation Tax), as the amount of corporation tax on consolidated income for each consolidated business year to be paid; the same applies in item (i) of the following paragraph) pertaining to the ordinary corporation for the consolidated business year that pertains to the amount listed in Article 81-11, paragraph (1), item (ii) (Corporation Tax Pertaining to Consolidated Final Return), which has become determined by the day preceding the day on which six months have elapsed from the first day of the business year and is to be entered in a consolidated tax return for the consolidated business year, by the number of months of the consolidated business year of the ordinary corporation containing the day preceding the first day of the business year, and then multiplying the results by six); and二  前号に掲げる金額の計算の基礎その他財務省令で定める事項(ii)  the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ordinance of the Ministry of Finance.一  当該事業年度の前事業年度当該普通法人の当該事業年度開始の日の一年前の日以後に終了した被合併法人の各事業年度（その月数が六月に満たないものを除く。）の確定申告書に記載すべき第七十四条第一項第二号に掲げる金額で当該普通法人の当該事業年度開始の日以後六月を経過した日の前日までに確定したもの又は当該一年前の日以後に終了した被合併法人の各連結事業年度（その月数が六月に満たないものを除く。）の当該被合併法人の連結法人税個別帰属支払額で当該六月を経過した日の前日までに確定した各連結事業年度の連結確定申告書に記載すべき第八十一条の二十二第一項第二号に掲げる金額に係るもののうち最も新しい事業年度又は連結事業年度に係るもの（以下この条において「被合併法人の確定法人税額等」という。）をその計算の基礎となつた当該被合併法人の事業年度又は連結事業年度の月数で除し、これに当該普通法人の当該前事業年度の月数のうちに占める当該前事業年度開始の日からその適格合併の日の前日までの期間の月数の割合に六を乗じた数を乗じて計算した金額(i)  the business year preceding the business year:The amount obtained by dividing the following amount pertaining to the most recent business year or consolidated business year; the amount listed in Article 74, paragraph (1), item (ii) which is to be entered in a tax return for each of an acquired corporation's business years (excluding a business year of less than six months) that ended after the day one year prior to the first day of the ordinary corporation's the business year, and which has become determined by the day preceding the day on which six months have elapsed from the first day of the ordinary corporation's the business year; or the individually attributed payable amount of consolidated corporation tax of an acquired corporation for each of its consolidated business years (excluding a consolidated business year less of than six months) that ended after the day one year prior to the first day, which pertains to the amount listed in Article 81-22, paragraph (1), item (ii) that has become determined by the day preceding the day on which six months have elapsed and is to be entered in a consolidated tax return for each consolidated business year (hereinafter such amount pertaining to the most recent business year or consolidated business year is referred to as the "amount of determined corporation tax of an acquired corporation, etc." in this Article); by the number of months of the acquired corporation's business year or consolidated business year that was used as the basis of the calculation, and then multiplying the results by the number obtained by multiplying six and the rate of the number of months of the period from the first day of the preceding business year to the day preceding the date of the qualified merger; or二  当該事業年度開始の日から同日以後六月を経過した日の前日までの期間被合併法人の確定法人税額等をその計算の基礎となつた当該被合併法人の事業年度又は連結事業年度の月数で除し、これにその適格合併の日から当該六月を経過した日の前日までの期間の月数を乗じて計算した金額(ii)  the period from the first day of the business year to the day preceding the day on which six months have elapsed from the date:The amount obtained by dividing the amount of determined corporation tax of an acquired corporation, etc. by the number of months of the acquired corporation's business year or consolidated business year that was used as the basis of the calculation, and then multiplying the results by the number of months of the period from the date of the qualified merger to the day preceding the day on which six months have elapsed.