Article 5 — Corporation Tax Act

1 article

Article 5Scope of a Domestic Corporation's Taxable Income

第五条（内国法人の課税所得の範囲）

A domestic corporation has corporation tax imposed on income for each business year with respect to its income for each business year.

内国法人に対しては、各事業年度の所得について、各事業年度の所得に対する法人税を課する。

Cited by5

Defined terms2

domestic corporation
内国法人（ないこくほうじん）
A corporation whose head office or principal office is in Japan.
国内に本店又は主たる事務所を有する法人
Article 2, paragraph (1), item (iii)See it in the glossary
business year
事業年度（じぎょうねんど）
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.
法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるもの
Article 13, paragraph (1)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

Permanent link, independent of the slug:

Search