法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(清算中の所得に係る予納申告)
第百二条  内国普通法人等は、その清算中の各事業年度（残余財産の確定の日の属する事業年度を除く。）の終了の日の翌日から二月以内（当該期間内に残余財産の最後の分配又は引渡しが行われる場合には、その行われる日の前日まで）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。

(Return for Estimated Tax Due on Income during a Liquidation)
Article 102  A domestic ordinary corporation, etc. must file a return containing the following matters with the district director of the tax office, within two months after the day following the last day of each business year (excluding the business year containing the day on which its residual property is determined) while it is in liquidation (in the case where the last distribution or delivery of residual property is made within the period, up to the day preceding the day of the distribution or delivery):一  当該事業年度の所得を解散をしていない内国普通法人等の各事業年度の所得とみなして計算した場合における当該事業年度の課税標準である所得の金額又は欠損金額(i)  the amount of income or loss calculated by deeming the income for the business year to be the income for each business year of a domestic ordinary corporation, etc. that has not been dissolved, which is to be used as the tax base for the business year;二  当該事業年度の所得を解散をしていない内国普通法人等の所得とみなして前号に掲げる所得の金額につき第一章第二節（税額の計算）（第六十七条（特定同族会社の特別税率）及び第七十条（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）を除く。）の規定を適用するものとした場合に計算される法人税の額(ii)  the amount of corporation tax calculated by deeming the income for the business year to be the income for each business year of a domestic ordinary corporation, etc. that has not been dissolved, and by applying the provisions of Chapter I, Section 2 (Calculation of Tax Amount) (excluding Article 67 (Special Tax Rate for Specified Family Companies) and Article 70 (Corporation Tax Credit Due to a Reassessment after Ficticious Accounting)) to the amount of income listed in the preceding item;三  当該事業年度中に残余財産の一部の分配又は引渡しをしている場合において、その分配又は引渡しに係る残余財産分配等予納申告書に記載すべき次条第一項第一号に掲げる金額があるときは、当該金額（当該事業年度中に二回以上残余財産の一部の分配又は引渡しをしている場合には、これらの分配又は引渡しに係る当該金額の合計額）に百分の三十（協同組合等については、百分の二十二）を乗じて計算した金額(iii)  in the case where a part of the residual property has been distributed or delivered within the business year, when there is any amount listed in paragraph (1), item (i) of the following Article that is to be entered in a return for estimated tax due on distribution of residual property pertaining to the distribution or delivery, the amount obtained by multiplying the amount (in the case where a part of the residual property has been distributed or delivered twice or more within the business year, the sum of the amounts pertaining to such distribution or delivery) by a rate of 30 percent (or 22 percent, with regard to cooperatives, etc.);四  第二号に掲げる法人税の額から前号に掲げる金額を控除した金額(iv)  the amount that remains after crediting the amount listed in the preceding item against the amount of corporation tax listed in item (ii);五  第六十八条及び第六十九条（所得税額等の控除）の規定による控除をされるべき金額で第二号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額（第三号に掲げる金額がある場合には、当該控除をされるべき金額のうち、当該控除をしないものとして計算した場合における第二号に掲げる法人税の額から第三号に掲げる金額を控除した金額を超える部分の金額）(v)  in the case where there is any amount to be credited under Article 68 and Article 69 (Income Tax Credit) that remains even after a credit in the calculation of the amount of corporation tax listed in item (ii), the remaining amount (in the case where there is any amount listed in item (iii), the portion of the amount to be credited, which exceeds the amount that remains after crediting the amount listed in item (iii) against the amount of corporation tax listed in item (ii) calculated by deeming that the credit would not be made); and六  前各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(vi)  the basis of the calculation of the amount listed in the preceding items and any other matters as specified by Ordinance of the Ministry of Finance.