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項の規定により当該法人税に係る復興特別法人税についての更正決定等をすることができる期間の満了する日後に到来するときは、当該復興特別法人税についての更正若しくは決定又は当該更正若しくは決定に伴って行われることとなる加算税についてする賦課決定は、同条の規定並びに第三項及び第八項の規定にかかわらず、当該更正の請求があった日から六月間においても、することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["同法第七十一条第一項（同号に係る部分に限り、第八項の規定により読み替えて適用する場合を含む。）の規定により復興特別法人税について更正の請求に係る更正が行われた場合において、同号に定める期間の満了する日が同法第七十条の規定、平成三十一年改正法附則第五十六条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十六条の四第二十一項若しくは平成三十一年改正法附則第七十三条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十八条の八十八第二十二項の規定又は第三項の規定により当該復興特別法人税に係る法人税についての更正決定等をすることができる期間の満了する日後に到来するときにおける当該法人税についての更正又は賦課決定についても、同様とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合において、国税通則法第七十二条第一項の規定の適用については、同項中「あつた日」とあるのは、「あつた日とし、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条第五項（復興特別法人税に係る法人税法の適用の特例等）の規定による更正若しくは決定又は賦課決定により納付すべきものについては、同項に規定する更正又は決定があつた日」とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人の各課税事業年度の所得に対する法人税又は連結所得に対する法人税につき平成三十一年改正法附則第五十六条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十六条の四第二十項又は平成三十一年改正法附則第七十三条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十八条の八十八第二十一項の規定の適用がある場合には、当該各課税事業年度の復興特別法人税（これらの規定の適用に係る部分に限る。）に係る国税通則法第二十三条第一項（第二号を除く。）の規定の適用については、同項中「五年」とあるのは、「六年」とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"8"},"children":[{"tag":"ParagraphNum","attr":{},"children":["８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["更正決定等で次の各号に掲げるものは、国税通則法第七十条第一項の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第三項及び第五項並びに同法第七十一条第一項の規定の適用については、同法第七十条第三項中「の規定により」とあるのは「及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下「特別措置法」という。）第六十三条第八項（復興特別法人税に係る法人税法の適用の特例等）の規定により」と、「、前二項」とあるのは「、前二項及び同条第八項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は特別措置法第六十三条第八項」と、同法第七十一条第一項中「日が前条」とあるのは「日が前条及び特別措置法第六十三条第八項（復興特別法人税に係る法人税法の適用の特例等）」と、「同条」とあるのは「前条及び同項」と、同項第四号ロ中「前条」とあるのは「前条及び特別措置法第六十三条第八項」とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる更正決定（更正又は国税通則法第二十五条の規定による決定をいう。以下この項において同じ。）に伴い同法第十九条第一項に規定する課税標準等（以下この項において「課税標準等」という。）又は同条第一項に規定する税額等（以下この項において「税額等」という。）に異動を生ずべき復興特別法人税に係る更正決定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該更正決定に係る復興特別法人税の同法第二条第七号に規定する法定申告期限（イ又はロの法人税に係る更正が同法第六十一条第一項に規定する還付請求申告書に係る更正である場合には、当該還付請求申告書を提出した日）"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人が当該法人に係る租税特別措置法第六十六条の四第一項又は第六十八条の八十八第一項に規定する国外関連者との取引をこれらの規定に規定する独立企業間価格と異なる対価の額で行った事実に基づいてする法人税に係る更正決定"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イに掲げる更正決定に伴い課税標準等又は税額等に異動を生ずべき法人税に係る更正決定"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号イ若しくはロに掲げる更正決定又は同号イに規定する事実に基づいてする法人税に係る国税通則法第二条第六号に規定する納税申告書（同法第十七条第二項に規定する期限内申告書を除く。以下この号において「納税申告書」という。）の提出若しくは前号ロに規定する異動を生ずべき法人税に係る納税申告書の提出に伴い課税標準等又は税額等に異動を生ずべき復興特別法人税に係る更正決定又は納税申告書の提出に伴いその復興特別法人税に係る加算税についてする賦課決定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その納税義務の成立の日"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"9"},"children":[{"tag":"ParagraphNum","attr":{},"children":["９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成三十一年改正法附則第五十六条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十六条の四第二十二項及び第二十三項並びに平成三十一年改正法附則第七十三条第一項の規定によりなお従前の例によることとされる場合における平成三十一年改正法第十一条の規定による改正前の租税特別措置法第六十八条の八十八第二十三項及び第二十四項の規定は、復興特別法人税に係る国税通則法第七十二条第一項に規定する国税の徴収権の時効について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"10"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１０"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八項の規定により読み替えて適用される国税通則法第七十条第三項の規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