Article 144-4Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
第百四十四条の四（仮決算をした場合の中間申告書の記載事項等）
In the case where an ordinary corporation which is a foreign corporation having a permanent establishment (excluding a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations)) deems the period of six months on or after the first day of the business year as one business year and has calculated the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (i) (Tax Base), which is to be used as the tax base for the period, the ordinary corporation may file an interim return containing the following matters, in lieu of the matters listed in the items of Article 144-3, paragraph (1) (Interim Return); provided, however, that this does not apply in the case where it is not required to file an interim return pursuant to the proviso to that paragraph or the preceding Article (excluding the case where there is an amount of loss caused by a disaster prescribed in paragraph (5), item (i) or item (ii) that arose during the period) or in the case where the amount listed in item (vii) exceeds the amount listed in paragraph (1), item (i) of Article 144-3 calculated pursuant to the provisions of that Article.
恒久的施設を有する外国法人である普通法人（第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第一号（課税標準）に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第一項各号（中間申告）に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。ただし、同項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該期間において生じた第五項第一号又は第二号に規定する災害損失金額がある場合を除く。）又は第七号に掲げる金額が第百四十四条の三の規定により計算した同条第一項第一号に掲げる金額を超える場合は、この限りでない。
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a), which is to be used as the tax base for the period, calculated by deeming the period as one business year;
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (b), which is to be used as the tax base for the period, calculated by deeming the period as one business year;
the amount of corporation tax calculated in the case where the provisions of the preceding Section (Calculation of Tax Amount) (excluding Article 144 (Income Tax Credit for Foreign Corporations) (limited to the part applying mutatis mutandis the provisions of Article 68, paragraph (3) (Income Tax Credit))) apply to the amount of income pertaining to the domestic source income listed in item (i), by deeming the period as one business year;
the amount of corporation tax calculated in the case where the provisions of the preceding Section (excluding Article 144 (limited to the part applying mutatis mutandis the provisions of Article 68, paragraph (3))) apply to the amount of income pertaining to the domestic source income listed in item (ii), by deeming the period as one business year;
in the case where there is any amount that is to be credited when, by deeming the period as one business year, the provisions of Article 68 (excluding paragraph (3)) as applied mutatis mutandis pursuant to Article 144 and the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations) are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in item (iii), the remaining amount;
in the case where there is any amount that is to be credited when, by deeming the period as one business year, the provisions of Article 68 (excluding paragraph (3)) as applied mutatis mutandis pursuant to Article 144 are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in item (iv), the remaining amount;
the sum of the amount of corporation tax listed in item (iii) (in the case falling under the provisions of the preceding item, the amount that remains after deducting the amount listed in that item) and the amount of corporation tax listed in item (iv) (in the case falling under the provisions of item (v), the amount that remains after deducting the amount listed in that item); and
the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
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
In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding a trust corporation prescribed in Article 4-3) deems the period of six months on or after the first day of the business year as one business year and has calculated the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (ii), which is to be used as the tax base for the period, the ordinary corporation may file an interim return containing the following matters, in lieu of the matters listed in the items of Article 144-3, paragraph (2); provided, however, that this does not apply in the case where it is not required to file an interim return pursuant to the proviso to that paragraph or the preceding Article (excluding the case where there is an amount of loss caused by a disaster prescribed in paragraph (6), item (i) that arose during the period) or in the case where the amount listed in item (ii) exceeds the amount listed in paragraph (2), item (i) of Article 144-3 calculated pursuant to the provisions of that Article.
恒久的施設を有しない外国法人である普通法人（第四条の三に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第二項各号に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。ただし、同項ただし書若しくは前条の規定により中間申告書を提出することを要しない場合（当該期間において生じた第六項第一号に規定する災害損失金額がある場合を除く。）又は第二号に掲げる金額が第百四十四条の三の規定により計算した同条第二項第一号に掲げる金額を超える場合は、この限りでない。
the amount of income or net operating loss pertaining to the domestic source income;
the amount of corporation tax calculated in the case where the provisions of the preceding Section (excluding Article 144 (limited to the part applying mutatis mutandis the provisions of Article 68, paragraph (3))) apply to the amount of income pertaining to the domestic source income listed in the preceding item, by deeming the period as one business year; and
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
前二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
An interim return containing the matters prescribed in the preceding two paragraphs must be attached with a balance sheet as of the last day of the period prescribed in those paragraphs, a profit and loss statement for the period, and other documents as specified by Ministry of Finance Order.
With regard to the calculation of the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a), which is to be used as the tax base for the period prescribed in paragraph (1), and of the amount of corporation tax listed in item (iii) of that paragraph, of the amount of income or net operating loss pertaining to domestic source income listed in item (i), (b) of that Article, which is to be used as the tax base for the period prescribed in that paragraph, and of the amount of corporation tax listed in item (iv) of that paragraph, or of the amount of income or net operating loss pertaining to domestic source income specified in item (ii) of that Article, which is to be used as the tax base for the period prescribed in paragraph (2), and of the amount of corporation tax listed in item (ii) of that paragraph, the following provisions apply:
the term "final settlement of the accounts" in Article 2, item (xxv) (Definitions) is deemed to be replaced with "settlement of the accounts"; the term "Final Return" in Article 68, paragraph (4) (limited to the case where it is applied mutatis mutandis pursuant to Article 144) and in Article 69, paragraph (25) (Foreign Tax Credit) (limited to the case where it is applied mutatis mutandis pursuant to Article 144-2, paragraph (10)) is deemed to be replaced with "interim return"; the phrases "tax return or similar filing for each business year" and "tax return or similar filing for each of the business years" in Article 69, paragraph (26) (limited to the case where it is applied mutatis mutandis pursuant to Article 144-2, paragraph (10)) are deemed to be replaced with "Final Return, amended return or written request for Reassessment for each business year" and "Final Return, amended return or written request for Reassessment for each of the business years", respectively; and the term "Final Return" in Article 69-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) (limited to the case where it is applied mutatis mutandis pursuant to Article 144-2-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution for Foreign Corporations)) and in Article 142-5, paragraph (2) (Inclusion in Deductible Expenses of Interest on Liabilities Pertaining to the Capital of Foreign Banks, etc.) is deemed to be replaced with "interim return"; and
第二条第二十五号（定義）中「確定した決算」とあるのは「決算」と、第六十八条第四項（第百四十四条において準用する場合に限る。）及び第六十九条第二十五項（外国税額の控除）（第百四十四条の二第十項において準用する場合に限る。）中「確定申告書」とあるのは「中間申告書」と、第六十九条第二十六項（第百四十四条の二第十項において準用する場合に限る。）中「各事業年度の申告書等」とあるのは「各事業年度の確定申告書、修正申告書又は更正請求書」と、第六十九条の二第三項（分配時調整外国税相当額の控除）（第百四十四条の二の二第三項（外国法人に係る分配時調整外国税相当額の控除）において準用する場合に限る。）及び第百四十二条の五第二項（外国銀行等の資本に係る負債の利子の損金算入）中「確定申告書」とあるのは「中間申告書」とする。
in the case of calculating in accordance with the provisions of Subsection 3 (excluding Article 23-2 (Exclusion from Gross Profits of Dividends, etc. Received from Foreign Subsidiaries)), Subsection 4 (excluding Article 46 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired by a Non-investment Partnership with Allotment Monies)) and Subsection 7 of Part II, Chapter I, Section 1 (Tax Base and Calculation Thereof) (excluding Article 57, paragraph (2) and paragraph (10) (Carryover of Losses) and Article 58, paragraph (3) (Special Provisions on Losses for a Business Year When a Blue Return Has Not Been Filed)) pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), the term "final settlement of the accounts" in those provisions is deemed to be replaced with "settlement of the accounts", and the term "Final Return" therein with "interim return".
In the case where there is an amount of loss caused by a disaster (meaning the amount of loss incurred with regard to inventory, fixed assets or deferred assets specified by Cabinet Order due to the disaster, which is specified by Cabinet Order; hereinafter the same applies in this paragraph and the following paragraph) that arose, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph and the following paragraph), during the period prescribed in paragraph (1) of a foreign corporation having a permanent establishment that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed on or after that day, the following matters may be entered in the interim return prescribed in paragraph (1), in addition to the matters listed in the items of that paragraph:
in the case where there is any amount to be credited under the provisions of Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (1), item (iii) (in the case where there is an amount of corporation tax listed in item (iv) of that paragraph, limited to the portion exceeding the amount equivalent to that amount of corporation tax), when, by deeming the period as one business year, these provisions are applied by crediting, in this order, the amount of the foreign country's corporate tax prescribed in Article 144-2, paragraph (1) that is to be credited pursuant to the provisions of that Article and the amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 144, the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period (limited to that pertaining to domestic source income listed in Article 141, item (i), (a)), the amount after deducting the excess);
当該期間を一事業年度とみなして第百四十四条の二第一項に規定する外国法人税の額で同条の規定により控除されるべき金額及び第百四十四条において準用する第六十八条第一項に規定する所得税の額で第百四十四条において準用する同項の規定により控除されるべき金額をこれらの順に控除するものとしてこれらの規定を適用するものとした場合に同条において準用する同項の規定による控除をされるべき金額で第一項第三号に掲げる法人税の額の計算上控除しきれなかつた金額（同項第四号に掲げる法人税の額がある場合には、当該法人税の額に相当する金額を超える部分の金額に限る。）があるときは、その控除しきれなかつた金額（当該金額が当該期間において生じた災害損失金額（第百四十一条第一号イに掲げる国内源泉所得に係るものに限る。）を超える場合には、その超える部分の金額を控除した金額）
in the case where there is any amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited when, by deeming the period as one business year, the provisions of that paragraph as applied mutatis mutandis pursuant to Article 144 are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (1), item (iv) (in the case where there is an amount of corporation tax listed in item (iii) of that paragraph, limited to the portion exceeding the amount equivalent to that amount of corporation tax), the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period (limited to that pertaining to domestic source income listed in Article 141, item (i), (b)), the amount after deducting the excess); and
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
前二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
In the case where there is an amount of loss caused by a disaster that arose, due to a disaster, during the period prescribed in paragraph (2) of a foreign corporation not having a permanent establishment that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed on or after that day, the following matters may be entered in the interim return prescribed in that paragraph, in addition to the matters listed in the items of that paragraph:
in the case where there is any amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited when, by deeming the period as one business year, the provisions of that paragraph as applied mutatis mutandis pursuant to Article 144 are applied, which remains even after a credit in the calculation of the amount of corporation tax listed in paragraph (2), item (ii), the remaining amount (in the case where the amount exceeds the amount of loss caused by a disaster that arose during the period (limited to that pertaining to domestic source income specified in Article 141, item (ii)), the amount after deducting the excess); and
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
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
Beyond what is provided for in paragraph (3), necessary matters concerning the calculation of the amount of income or net operating loss that is to be used as the tax base for the period prescribed in paragraph (1) or paragraph (2) and of the amount of corporation tax listed in paragraph (1), item (vii) or paragraph (2), item (ii) are specified by Cabinet Order.
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a foreign corporation having a permanent establishment: The following domestic source income for each business year:
恒久的施設を有する外国法人 各事業年度の次に掲げる国内源泉所得
Open this provisiona foreign corporation not having a permanent establishment: Domestic source income listed in Article 138, paragraph (1), items (ii) through (vi) for each business year.
恒久的施設を有しない外国法人 各事業年度の第百三十八条第一項第二号から第六号までに掲げる国内源泉所得
Open this provisionInclusion in Deductible Expenses of Interest on Liabilities Pertaining to Capital of Foreign Banks, etc.
The provisions of the preceding paragraph apply only in the case where a Final Return, amended return or written request for reassessment is attached with a document stating the amount to be included…
前項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定により損金の額に算入される金額及びその計算に関する明細を記載した書類の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該金額として記載された金額を限度とする。
Open this provisionCalculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment
The amount to be included in gross profit or deductible expenses for the business year when calculating the amount of income pertaining to income attributable to a permanent establishment for each…
外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上当該事業年度の益金の額又は損金の額に算入すべき金額は、別段の定めがあるものを除き、外国法人の恒久的施設を通じて行う事業につき…
Open this provisionIncome Tax Credit for Foreign Corporations
The provisions of Article 68 (Income Tax Credit) apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income specified in each…
第六十八条（所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（課税標準）に掲げる外国法人の区分（同条第一号に掲げる外国法人にあつては同号イ又はロに掲げる国内源泉所得の区分）に応じ当該各号に定める国内源泉所得（同条第一号に定める国内源泉所得にあつては同号イ又はロに掲げる国内源泉所得）で所得税法の規…
Open this provisionForeign Tax Credit for Foreign Corporations
In the case where a foreign corporation having a permanent establishment is to pay a foreign country's corporate tax…
恒久的施設を有する外国法人が各事業年度において外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項及び第八項において同じ。）を納付することとなる場合には…
Open this provisionCredit for Amount Equivalent to the Foreign Tax Adjusted at Distribution for Foreign Corporations
The provisions of Article 69-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) apply mutatis mutandis in the case where a credit under the provisions of…
第六十九条の二第三項（分配時調整外国税相当額の控除）の規定は、分配時調整外国税相当額につき第一項の規定による控除をする場合について準用する。
Open this provisionForeign Tax Credit for Foreign Corporations
In the case where a foreign corporation having a permanent establishment is to pay a foreign country's corporate tax…
恒久的施設を有する外国法人が各事業年度において外国法人税（第六十九条第一項（外国税額の控除）に規定する外国法人税をいう。以下この項及び第八項において同じ。）を納付することとなる場合には…
Open this provisionForeign Tax Credit for Foreign Corporations
The provisions of Article 69, paragraph (25), paragraph (26) and paragraph (28) apply mutatis mutandis in the case where a credit under the provisions of paragraphs (1) through (3) is made with…
第六十九条第二十五項、第二十六項及び第二十八項の規定は、外国法人が納付することとなる控除対象外国法人税の額につき、第一項から第三項までの規定による控除をする場合について準用する。
Open this provisionInterim Return
In the case where a business year of an ordinary corporation which is a foreign corporation having a permanent establishment…
恒久的施設を有する外国法人である普通法人は、その事業年度（恒久的施設を有する外国法人になつた日の属する事業年度を除く。第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）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（第一号において「六月経過日」という。）から二月以内に…
Open this provisionCases Where an Interim Return Is Not Required to Be Filed
In the case where, due to an extension of the due date concerning the filing of returns pursuant to the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the…
国税通則法第十一条（災害等による期限の延長）の規定による申告に関する期限の延長により、外国法人である普通法人の中間申告書の提出期限と当該中間申告書に係る事業年度の第百四十四条の六第一項又は第二項（確定申告）の規定による申告書の提出期限とが同一の日となる場合は、前条第一項本文又は第二項本文の規定にかかわらず…
Open this provisionInterim Return
In the case where a business year of an ordinary corporation which is a foreign corporation having a permanent establishment…
恒久的施設を有する外国法人である普通法人は、その事業年度（恒久的施設を有する外国法人になつた日の属する事業年度を除く。第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）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（第一号において「六月経過日」という。）から二月以内に…
Open this provisionInterim Return
the amount obtained by dividing the amount of corporation tax for the previous business year of the business year…
当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第一項第七号（確定申告）に掲げる金額をいう。）で六月経過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、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
Open this provisionInterim Return
In the case where a business year of an ordinary corporation which is a foreign corporation not having a permanent establishment…
恒久的施設を有しない外国法人である普通法人は、その事業年度（恒久的施設を有しない外国法人になつた日の翌日の属する事業年度を除く。第百四十四条の四第二項において同じ。）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（第一号において「六月経過日」という。）から二月以内に、税務署長に対し…
Open this provisionInterim Return
the amount obtained by dividing the amount of corporation tax for the previous business year of the business year…
当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第二項第二号に掲げる金額をいう。）で六月経過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、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where an ordinary corporation which is a foreign corporation having a permanent establishment (excluding a trust corporation prescribed in Article 4-3 (Application of This Act to Trust…
恒久的施設を有する外国法人である普通法人（第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第一号（課税標準）に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a), which is to be used as the tax base for the period…
当該期間を一事業年度とみなして計算した場合における当該期間に係る課税標準である第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額又は欠損金額
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (b), which is to be used as the tax base for the period…
当該期間を一事業年度とみなして計算した場合における当該期間に係る課税標準である第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the amount of corporation tax calculated in the case where the provisions of the preceding Section (Calculation of Tax Amount)…
当該期間を一事業年度とみなして第一号に掲げる国内源泉所得に係る所得の金額につき前節（税額の計算）（第百四十四条（外国法人に係る所得税額の控除）（第六十八条第三項（所得税額の控除）の規定を準用する部分に限る。）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
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the amount of corporation tax calculated in the case where the provisions of the preceding Section (excluding Article 144 (limited to the part applying mutatis mutandis the provisions of Article 68…
当該期間を一事業年度とみなして第二号に掲げる国内源泉所得に係る所得の金額につき前節（第百四十四条（第六十八条第三項の規定を準用する部分に限る。）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
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
in the case where there is any amount that is to be credited when, by deeming the period as one business year, the provisions of Article 68 (excluding paragraph (3)) as applied mutatis mutandis…
当該期間を一事業年度とみなして第百四十四条において準用する第六十八条（第三項を除く。）の規定及び第百四十四条の二（外国法人に係る外国税額の控除）の規定を適用するものとした場合に控除をされるべき金額で第三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ときは、その控除しきれなかつた金額
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
in the case where there is any amount that is to be credited when, by deeming the period as one business year, the provisions of Article 68 (excluding paragraph (3)) as applied mutatis mutandis…
当該期間を一事業年度とみなして第百四十四条において準用する第六十八条（第三項を除く。）の規定を適用するものとした場合に控除をされるべき金額で第四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ときは、その控除しきれなかつた金額
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the sum of the amount of corporation tax listed in item (iii) (in the case falling under the provisions of the preceding item, the amount that remains after deducting the amount listed in that item)…
第三号に掲げる法人税の額（前号の規定に該当する場合には、同号に掲げる金額を控除した残額）及び第四号に掲げる法人税の額（第五号の規定に該当する場合には、同号に掲げる金額を控除した残額）の合計額
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding a trust corporation prescribed in Article 4-3) deems the period of six months…
恒久的施設を有しない外国法人である普通法人（第四条の三に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第二項各号に掲げる事項に代えて…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the amount of income or net operating loss pertaining to the domestic source income;
当該国内源泉所得に係る所得の金額又は欠損金額
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
the amount of corporation tax calculated in the case where the provisions of the preceding Section (excluding Article 144 (limited to the part applying mutatis mutandis the provisions of Article 68…
当該期間を一事業年度とみなして前号に掲げる国内源泉所得に係る所得の金額につき前節（第百四十四条（第六十八条第三項の規定を準用する部分に限る。）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
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
An interim return containing the matters prescribed in the preceding two paragraphs must be attached with a balance sheet as of the last day of the period prescribed in those paragraphs…
前二項に規定する事項を記載した中間申告書には、これらの規定に規定する期間の末日における貸借対照表、当該期間の損益計算書その他の財務省令で定める書類を添付しなければならない。
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where there is an amount of loss caused by a disaster (meaning the amount of loss incurred with regard to inventory, fixed assets or deferred assets specified by Cabinet Order due to the…
災害（震災、風水害、火災その他政令で定める災害をいう。以下この項及び次項において同じ。）により、恒久的施設を有する外国法人の当該災害のあつた日から同日以後六月を経過する日までの間に終了する第一項に規定する期間において生じた災害損失金額（当該災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で政…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
in the case where there is any amount to be credited under the provisions of Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that remains even after a credit in the…
当該期間を一事業年度とみなして第百四十四条の二第一項に規定する外国法人税の額で同条の規定により控除されるべき金額及び第百四十四条において準用する第六十八条第一項に規定する所得税の額で第百四十四条において準用する同項の規定により控除されるべき金額をこれらの順に控除するものとしてこれらの規定を適用するものとした場合に同条…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
in the case where there is any amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited when…
当該期間を一事業年度とみなして第百四十四条において準用する第六十八条第一項に規定する所得税の額で第百四十四条において準用する同項の規定を適用するものとした場合に控除をされるべき金額で第一項第四号に掲げる法人税の額の計算上控除しきれなかつた金額（同項第三号に掲げる法人税の額がある場合には、当該法人税の額に相当する金額を…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where there is an amount of loss caused by a disaster that arose, due to a disaster, during the period prescribed in paragraph (2) of a foreign corporation not having a permanent…
災害により、恒久的施設を有しない外国法人の当該災害のあつた日から同日以後六月を経過する日までの間に終了する第二項に規定する期間において生じた災害損失金額がある場合における同項に規定する中間申告書には、同項各号に掲げる事項のほか、次に掲げる事項を記載することができる。
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
in the case where there is any amount of income tax prescribed in Article 68, paragraph (1) as applied mutatis mutandis pursuant to Article 144 that is to be credited when…
当該期間を一事業年度とみなして第百四十四条において準用する第六十八条第一項に規定する所得税の額で第百四十四条において準用する同項の規定を適用するものとした場合に控除をされるべき金額で第二項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ときは…
Open this provision(Definitions)
account for as atax deductibles:These mean that a corporation accounts for an amount as an expense or a loss in the final settlement of the accounts.
損金経理 法人がその確定した決算において費用又は損失として経理することをいう。
Open this provisionExclusion of Dividends Received from Foreign Subsidiaries from Gross Profits
In the case where there is the amount listed in paragraph (1), item (i) of the preceding Article that a domestic corporation receives from a foreign subsidiary…
内国法人が外国子会社（当該内国法人が保有しているその株式又は出資の数又は金額がその発行済株式又は出資（その有する自己の株式又は出資を除く。）の総数又は総額の百分の二十五以上に相当する数又は金額となつていることその他の政令で定める要件を備えている外国法人をいう。以下この条において同じ。）から受ける前条第一項第一号に掲げ…
Open this provision(Application of This Act to Trust Corporations)
The provisions of this Act apply to a trust corporation (meaning a corporation that is a trustee of a trust subject to corporate taxation (where the trustee is an individual, the individual who is…
受託法人（法人課税信託の受託者である法人（その受託者が個人である場合にあつては、当該受託者である個人）について、前条の規定により、当該法人課税信託に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者である法人をいう。以下この条において同じ。）又は法人課税信託の受益者についてこの法律の規定を…
Open this provision(Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired by a Non-investment Partnership with Allotment Monies)
In the case where a cooperative, etc. that does not hold capital contributions has allotted the expenses for acquiring or improving its fixed assets to be used for its business to its partners or…
協同組合等のうち出資を有しないものが、各事業年度においてその組合員又は会員に対しその事業の用に供する固定資産の取得又は改良に充てるための費用を賦課した場合において、当該事業年度終了の時までに取得又は改良をしたその事業の用に供する固定資産につき…
Open this provisionCarryover of Losses
The provisions of paragraph (1) apply only in the case where the domestic corporation set forth in that paragraph filed a Final Return for the business year in which the net operating loss…
第一項の規定は、同項の内国法人が欠損金額（第二項の規定により当該内国法人の欠損金額とみなされたものを除く。）の生じた事業年度について確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合（第二項の規定により当該内国法人の欠損金額とみなされたものにつき第一項の規定を適用する場合にあつては、第二項の…
Open this provisionCarryover of Losses
In the case where a qualified merger with the domestic corporation set forth in the preceding paragraph as the acquiring corporation has been effected…
前項の内国法人を合併法人とする適格合併が行われた場合又は当該内国法人との間に完全支配関係（当該内国法人による完全支配関係又は第二条第十二号の七の六（定義）に規定する相互の関係に限る。）がある他の内国法人で当該内国法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合において…
Open this provisionSpecial Provisions for Losses in the Business Year When a Blue Return Has Not Been Filed
In the case where there is no attachment of a document stating the details of the calculation of the amount of loss caused by a disaster to the Final Return…
欠損金額の生じた事業年度の確定申告書、修正申告書又は更正請求書に災害損失金額の計算に関する明細を記載した書類の添付がない場合には、当該事業年度の災害損失金額はないものとして、前二項の規定を適用する。
Open this provision(Income Tax Credit)
In the case where a domestic corporation receives interest, etc., dividends, etc., compensation for periodic deposits, interest, profits, margin profits, distributions of profit…
内国法人が各事業年度において所得税法第百七十四条各号（内国法人に係る所得税の課税標準）に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金（次項において「利子及び配当等」という。）の支払を受ける場合には…
Open this provision(Income Tax Credit)
In the case where a domestic corporation receives interest, etc., dividends, etc., compensation for periodic deposits, interest, profits, margin profits, distributions of profit…
内国法人が各事業年度において所得税法第百七十四条各号（内国法人に係る所得税の課税標準）に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金（次項において「利子及び配当等」という。）の支払を受ける場合には…
Open this provision(Income Tax Credit)
In the case where there is a refund under the provisions of Article 78, paragraph (1) (Refund of Income Tax) or Article 133, paragraph (1) (Refund of Income Tax Due to Reassessment, etc.) as a result…
第一項の事業年度において第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載した中間申告書の提出により第七十八条第一項（所得税額等の還付）又は第百三十三条第一項（更正等による所得税額等の還付）の規定による還付金がある場合の第一項の所得税の額には、当該還付金の額を含まないものとする。
Open this provision(Income Tax Credit)
The provisions of paragraph (1) apply only in the case where there is an attachment to a Final Return, an amended return or a written request for reassessment of documents stating the amount of…
第一項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定による控除を受けるべき金額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定による控除をされるべき金額は、当該金額として記載された金額を限度とする。
Open this provisionCredit for Amount Equivalent to the Foreign Tax Adjusted at Distribution
The provisions of paragraph (1) apply only in the case where a Final Return, amended return or written request for reassessment is attached with a document stating the amount equivalent to the…
第一項の規定は、確定申告書、修正申告書又は更正請求書に同項の規定による控除の対象となる分配時調整外国税相当額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
Open this provision(Foreign Tax Credit)
The provisions of paragraph (1) apply only in the case where there is an attachment to a Final Return, an amended return or a written request for reassessment…
第一項の規定は、確定申告書、修正申告書又は更正請求書（次項、第二十七項及び第三十一項において「申告書等」という。）に第一項の規定による控除を受けるべき金額及びその計算に関する明細を記載した書類並びに控除対象外国法人税の額の計算に関する明細その他の財務省令で定める事項を記載した書類（以下この項において「明細書」という。…
Open this provision(Foreign Tax Credit)
The provisions of paragraph (2) and paragraph (3) apply only in the case where there is an attachment of documents to the tax return or similar filing for each business year on or after the oldest…
第二項及び第三項の規定は、繰越控除限度額又は繰越控除対象外国法人税額に係る事業年度のうち最も古い事業年度以後の各事業年度の申告書等に当該各事業年度の控除限度額及び当該各事業年度において納付することとなつた控除対象外国法人税の額を記載した書類の添付があり、かつ…
Open this provisionforeign corporation
「外国法人」
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
ordinary corporation
「普通法人」
A corporation other than a public corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等) — the bodies Article 2, items (v) to (vii) list in Appended Tables 1 to 3 — not counting an association or foundation without juridical personality (人格のない社団等).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
Defined inArticle 2, paragraph (1), item (xii-19)· applies throughout the law
net operating loss
「欠損金額」
The amount by which a corporation's deductible expenses (損金) for a business year exceed its gross profits (益金) for that year, in calculating its income for the year.
Defined inArticle 2, paragraph (1), item (xix)· applies throughout the law
inventorymachine translation
「棚卸資産」
Goods, products, semi-finished products, work in progress, raw materials and other assets that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities and commodities for short-term trading, etc. (短期売買商品等) under Article 61, paragraph (1).
Defined inArticle 2, paragraph (1), item (xx)· applies throughout the law
fixed assets
「固定資産」
Land (including rights over land), depreciable assets, telephone subscription rights and other assets that a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law
deferred assets
「繰延資産」
Expenses a corporation pays whose benefit lasts a year or more from the day of payment, of kinds a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxiv)· applies throughout the law
interim returnmachine translation
「中間申告書」
A return a corporation files under Article 71, paragraph (1), or, for a foreign corporation, Article 144-3, paragraph (1) or (2), within two months after the day six months into a business year longer than six months.
Defined inArticle 2, paragraph (1), item (xxx)· applies throughout the law
final returnmachine translation
「確定申告書」
A return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2), including a return filed after the due date (期限後申告書) for it.
Defined inArticle 2, paragraph (1), item (xxxi)· applies throughout the law
amended returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 2, paragraph (1), item (xxxv)· applies throughout the law
Blue Returnmachine translation
「青色申告書」
A return listed in Article 2, items (xxx) to (xxxiii) that a corporation files on the blue form under Article 121 (including as applied by Article 146(1)), together with an amended return (修正申告書) for one.
Defined inArticle 2, paragraph (1), item (xxxvi)· applies throughout the law
written request for reassessmentmachine translation
「更正請求書」
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
trust corporation
「受託法人」
The trustee of a trust taxed as a corporation (法人課税信託) — a corporation or, where the trustee is an individual, that individual — to which this Act applies under Article 4-2 as the person to whom the trust's assets, liabilities, income and expenses (信託資産等) belong, as Article 4-3 defines it.
Defined inArticle 4-3, paragraph (1)· applies only in this article
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
domestic source income
「国内源泉所得」
In Part III (foreign corporations), the income with its source in Japan listed in Article 138, paragraph (1): income attributable to a foreign corporation's permanent establishment (恒久的施設) in Japan, income from using, holding or (as a Cabinet Order (政令) specifies) selling assets in Japan, consideration for certain personal services provided in Japan, rent for real property in Japan and the like, and other income a Cabinet Order specifies as having its source in Japan.
Defined inArticle 138, paragraph (1)· applies only in this part
foreign country's corporate taxmachine translation
「外国法人税」
In Article 144-2, paragraph (1) (foreign tax credit of a foreign corporation with a permanent establishment in Japan), a foreign country's corporate tax as Article 69, paragraph (1) defines it: a tax under foreign law corresponding to corporation tax that a Cabinet Order (政令) specifies.
Defined inArticle 144-2, paragraph (1)· applies only in this paragraph and in Article 144-2, paragraph (8)
disastermachine translation
「災害」
An earthquake disaster (震災), storm or flood (風水害), fire, or another disaster a Cabinet Order (政令) specifies.
Defined inArticle 144-4, paragraph (5)· applies only in this paragraph and in Article 144-4, paragraph (6)
amount of loss caused by a disastermachine translation
「災害損失金額」
Losses, of kinds a Cabinet Order (政令) specifies, that an earthquake, storm, flood, fire or other disaster a Cabinet Order specifies caused to inventory (棚卸資産), fixed assets (固定資産) or deferred assets (繰延資産) of kinds a Cabinet Order specifies.
Defined inArticle 144-4, paragraph (5)· applies only in this paragraph and in Article 144-4, paragraph (6)