1 article

Article 82-11

第八十二条の十一

The term "international minimum tax residual amount" as used in this Section means the amount calculated by multiplying the domestic group international minimum tax residual amount of a specified multinational enterprise group, etc. for each covered fiscal year of a domestic corporation that is a constituent entity belonging to the specified multinational enterprise group, etc. by the ratio obtained by adding together the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the total number of employees and other persons similar thereto (hereinafter referred to as "employees, etc." in this paragraph and the following paragraph) of the constituent entities belonging to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan; the same applies hereinafter in this paragraph) that is accounted for by the number of employees, etc. of the domestic corporation (limited to one whose country of location is Japan; the same applies hereinafter in this paragraph), and the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the amounts of tangible assets of those constituent entities that is accounted for by the amount of tangible assets of the domestic corporation.

この節において「国際最低課税残余額」とは、特定多国籍企業グループ等に属する構成会社等である内国法人の各対象会計年度に係る当該特定多国籍企業グループ等の国内グループ国際最低課税残余額に、当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。以下この項において同じ。）の従業員その他これに類する者（以下この項及び次項において「従業員等」という。）の数の合計数のうちに当該内国法人（その所在地国が我が国であるものに限る。以下この項において同じ。）の従業員等の数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該構成会社等の有形資産の額の合計額のうちに当該内国法人の有形資産の額の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合とを合計した割合を乗じて計算した金額をいう。

The term "domestic group international minimum tax residual amount" as used in the preceding paragraph means the amount calculated by multiplying the group international minimum tax residual amount of a specified multinational enterprise group, etc. for each covered fiscal year (meaning the amount remaining after deducting, from the group international minimum tax amount prescribed in Article 82-3, paragraph (1) (International Minimum Tax Amount), the sum of the amounts specified in the following items in accordance with the categories of cases listed in those items) by the ratio obtained by adding together the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the total number of employees, etc. of the constituent entities belonging to the specified multinational enterprise group, etc. that is accounted for by the total number of employees, etc. of the constituent entities whose country of location is Japan, and the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the amounts of tangible assets of the constituent entities belonging to the specified multinational enterprise group, etc. that is accounted for by the sum of the amounts of tangible assets of the constituent entities whose country of location is Japan:

前項の「国内グループ国際最低課税残余額」とは、各対象会計年度に係る特定多国籍企業グループ等のグループ国際最低課税残余額（第八十二条の三第一項（国際最低課税額）に規定するグループ国際最低課税額から次の各号に掲げる場合の区分に応じ当該各号に定める金額の合計額を控除した残額をいう。）に、当該特定多国籍企業グループ等に属する構成会社等の従業員等の数の合計数のうちに我が国を所在地国とする構成会社等の従業員等の数の合計数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該特定多国籍企業グループ等に属する構成会社等の有形資産の額の合計額のうちに我が国を所在地国とする構成会社等の有形資産の額の合計額の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合とを合計した割合を乗じて計算した金額をいう。

in the case where there is a group international minimum tax amount for constituent entities prescribed in Article 82-3, paragraph (2): the amount obtained by totaling, for each constituent entity belonging to the specified multinational enterprise group, etc. (hereinafter referred to as a "relevant constituent entity" in this item), the international minimum tax amount, etc. (meaning the international minimum tax amount, etc. prescribed in paragraph (1), item (i), (b) of that Article; the same applies in (a) of the following item) pertaining to its international minimum tax amount by entity, etc. (meaning the international minimum tax amount by entity prescribed in paragraph (1) of that Article, or the amount specified by Cabinet Order as the equivalent thereof pertaining to a constituent entity or jointly controlled entity, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) (in the case falling under either of the following cases, the international minimum tax amount by entity, etc. of each relevant constituent entity):

第八十二条の三第二項に規定する構成会社等に係るグループ国際最低課税額がある場合　当該特定多国籍企業グループ等に属する構成会社等（以下この号において「対象構成会社等」という。）ごとの会社等別国際最低課税額等（同条第一項に規定する会社等別国際最低課税額又は我が国を所在地国とする構成会社等若しくは共同支配会社等に係るこれに相当するものとして政令で定める金額をいう。以下この項において同じ。）に係る国際最低課税額等（同条第一項第一号ロに規定する国際最低課税額等をいう。次号イにおいて同じ。）（次に掲げる場合のいずれかに該当する場合には、当該対象構成会社等ごとの会社等別国際最低課税額等）を合計した金額

in the case where the ultimate parent company, etc. of the specified multinational enterprise group, etc. is to be subject to corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, pertaining to the relevant constituent entity;

当該特定多国籍企業グループ等の最終親会社等が当該対象構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされている場合

in the case where the ultimate parent company, etc. of the specified multinational enterprise group, etc. does not directly hold the ownership interest in the relevant constituent entity, and another constituent entity that intervenes between the ultimate parent company, etc. and the relevant constituent entity through the holding of ownership interests is to be subject to corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, pertaining to the relevant constituent entity (in the case where there are two or more chains of relationship through the holding of ownership interests between the ultimate parent company, etc. and the relevant constituent entity, limited to the case where another constituent entity that is to be subject to corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, pertaining to the relevant constituent entity intervenes in every one of those two or more chains of relationship).

当該特定多国籍企業グループ等の最終親会社等が当該対象構成会社等の所有持分を直接に有していない場合であつて、かつ、当該最終親会社等と当該対象構成会社等との間に所有持分の保有を通じて介在する他の構成会社等が当該対象構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされている場合（当該最終親会社等と当該対象構成会社等との間に所有持分の保有を通じた二以上の連鎖関係がある場合には、当該二以上の連鎖関係のいずれにおいても当該対象構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされている他の構成会社等が介在する場合に限る。）

in the case where there is a group international minimum tax amount for jointly controlled entities, etc. prescribed in Article 82-3, paragraph (4): the amount obtained by totaling, for each jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., the sum of the following amounts (in the case where that sum exceeds the international minimum tax amount by entity, etc. of the jointly controlled entity, etc., that international minimum tax amount by entity, etc.):

第八十二条の三第四項に規定する共同支配会社等に係るグループ国際最低課税額がある場合　当該特定多国籍企業グループ等に係る共同支配会社等ごとの次に掲げる金額の合計額（当該合計額が当該共同支配会社等の会社等別国際最低課税額等を超える場合には、当該会社等別国際最低課税額等）を合計した金額

the international minimum tax amount, etc. pertaining to the international minimum tax amount by entity, etc. of the jointly controlled entity, etc.;

当該共同支配会社等の会社等別国際最低課税額等に係る国際最低課税額等

the amount calculated, as specified by Cabinet Order, as the portion of the international minimum tax amount by entity, etc. of the jointly controlled entity, etc. that is not attributable to the ultimate parent company, etc. of the specified multinational enterprise group, etc.

当該共同支配会社等の会社等別国際最低課税額等のうち当該特定多国籍企業グループ等の最終親会社等に帰せられない部分の金額として政令で定めるところにより計算した金額

In the case where a covered fiscal year of a specified multinational enterprise group, etc. (hereinafter referred to as the "target accounting year under examination" in this paragraph) begins within five years on or after the first day of the covered fiscal year specified in each of the following items in accordance with the categories of cases listed in those items, and falls under a covered fiscal year specified by Cabinet Order as one in the initial phase of international business activities, the group international minimum tax residual amount prescribed in the preceding paragraph of the specified multinational enterprise group, etc. for that target accounting year under examination is zero:

特定多国籍企業グループ等の対象会計年度（以下この項において「判定対象会計年度」という。）が、次の各号に掲げる場合の区分に応じ当該各号に定める対象会計年度開始の日以後五年以内に開始し、かつ、国際的な事業活動の初期の段階にあるものとして政令で定める対象会計年度に該当する場合には、当該判定対象会計年度に係る当該特定多国籍企業グループ等の前項に規定するグループ国際最低課税残余額は、零とする。

in the case where the specified multinational enterprise group, etc. falls under the category of a specified multinational enterprise group, etc. in the covered fiscal year that first began during the period from the day specified by Ministry of Finance Order as the day internationally recognized as the day on which the provisions of laws and regulations concerning corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, first came into force, to the day preceding the day specified by Ministry of Finance Order as the day internationally recognized as the day on which the provisions of laws and regulations concerning corporation tax on the international minimum tax residual amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, first came into force (hereinafter referred to as the "commencement date for tax on the international minimum tax residual amount" in this item and the following item): the covered fiscal year that first began on or after the commencement date for tax on the international minimum tax residual amount;

当該特定多国籍企業グループ等が各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税に関する法令の規定が最も早く施行されたと国際的に認められる日として財務省令で定める日から各対象会計年度の国際最低課税残余額に対する法人税又は外国におけるこれに相当する税に関する法令の規定が最も早く施行されたと国際的に認められる日として財務省令で定める日（以下この号及び次号において「国際最低課税残余法人税等施行日」という。）の前日までの間に最初に開始した対象会計年度において特定多国籍企業グループ等に該当する場合　国際最低課税残余法人税等施行日以後最初に開始した対象会計年度

in cases other than the case listed in the preceding item: the covered fiscal year that first began on or after the commencement date for tax on the international minimum tax residual amount, out of the covered fiscal years in which the group falls under the category of a specified multinational enterprise group, etc.

前号に掲げる場合以外の場合　特定多国籍企業グループ等に該当する対象会計年度のうち、国際最低課税残余法人税等施行日以後最初に開始した対象会計年度

In the case where the country of location of the ultimate parent company, etc. of a specified multinational enterprise group, etc. is a country or region designated by the Minister of Finance as a country or region internationally recognized as meeting, in each covered fiscal year, the following requirements and other requirements specified by Ministry of Finance Order, the group international minimum tax residual amount prescribed in paragraph (2) of the specified multinational enterprise group, etc. for that covered fiscal year does not include the amount specified by Cabinet Order as the portion of that group international minimum tax residual amount pertaining to the country of location of the ultimate parent company, etc.:

特定多国籍企業グループ等の最終親会社等が各対象会計年度において次に掲げる要件その他の財務省令で定める要件を満たしていると国際的に認められる国又は地域として財務大臣が指定する国又は地域を所在地国とする場合には、当該対象会計年度に係る当該特定多国籍企業グループ等の第二項に規定するグループ国際最低課税残余額には、当該グループ国際最低課税残余額のうち当該最終親会社等の所在地国に係る部分の金額として政令で定める金額を含まないものとする。

the laws and regulations of that country or region concerning taxation (limited to those in force as of January 1, 2026; the same applies in the following item) provide for the imposition of a tax on the income of companies, etc. at a tax rate of 20 percent or more;

その国又は地域の租税に関する法令（令和八年一月一日において施行されていたものに限る。次号において同じ。）において、百分の二十以上の税率により会社等の所得に対する租税を課することとされていること。

the laws and regulations of that country or region concerning taxation provide for the imposition of a tax on a domestic minimum top-up amount, or provide that, in the case where the amount of tax on the income of a company, etc. is found to be too small in light of the net income or loss for the fiscal year of the company, etc. (meaning the net income or loss for the fiscal year prescribed in Article 82, item (xxvi) (Definitions); the same applies hereinafter in this item), a tax (excluding a tax on a domestic minimum top-up amount) is imposed, in order to seek an appropriate tax burden, at a tax rate of 15 percent or more on the amount calculated on the basis of the net income or loss for the fiscal year of the company, etc. for each covered fiscal year.

その国又は地域の租税に関する法令において、自国内最低課税額に係る税を課することとされていること、又は会社等の所得に対する租税の額が当該会社等の当期純損益金額（第八十二条第二十六号（定義）に規定する当期純損益金額をいう。以下この号において同じ。）に照らして過少であると認められる場合において租税の適正な負担を求めるため当該会社等の各対象会計年度に係る当期純損益金額を基礎として計算した金額に対して百分の十五以上の税率により租税（自国内最低課税額に係る税を除く。）を課することとされていること。

The provisions of the preceding paragraph apply only in the case where the group international minimum tax report items, etc. (limited to those including a statement to the effect that the application of the provisions of the preceding paragraph is sought with regard to the calculation of the group international minimum tax residual amount prescribed in paragraph (2) of the specified multinational enterprise group, etc.; the same applies hereinafter in this paragraph) for each covered fiscal year referred to in that paragraph of the specified multinational enterprise group, etc. referred to in that paragraph have been provided, or in the case where matters equivalent to the group international minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply).

前項の規定は、同項の特定多国籍企業グループ等の同項の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該特定多国籍企業グループ等の第二項に規定するグループ国際最低課税残余額の計算につき前項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供がある場合（第百五十条の三第三項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）に限り、適用する。

With regard to a company, etc., in the case where the revenue, etc. (meaning the revenue, etc. prescribed in Article 82, item (v); the same applies hereinafter in this paragraph) for each covered fiscal year of the company, etc. includes specified revenue, etc. (meaning revenue, etc. listed in (a) or (b) of that item; the same applies hereinafter in this paragraph) and other revenue, etc. (meaning revenue, etc. other than specified revenue, etc.; the same applies hereinafter in this paragraph), the calculation of the domestic group international minimum tax residual amount prescribed in paragraph (2) is to be made by deeming that there are a flow-through entity having only the specified revenue, etc. and a company, etc. other than a flow-through entity having only the other revenue, etc.

会社等について、当該会社等の各対象会計年度に係る収入等（第八十二条第五号に規定する収入等をいう。以下この項において同じ。）のうちに特定収入等（同号イ又はロに掲げる収入等をいう。以下この項において同じ。）とその他の収入等（特定収入等以外の収入等をいう。以下この項において同じ。）がある場合には、特定収入等のみを有する導管会社等とその他の収入等のみを有する導管会社等以外の会社等があるものとみなして、第二項に規定する国内グループ国際最低課税残余額の計算を行うものとする。

When the Minister of Finance has designated a country or region pursuant to the provisions of paragraph (4), they make a public notification thereof.

財務大臣は、第四項の規定により国又は地域を指定したときは、これを告示する。

The calculation of the international minimum tax residual amount in the case where there is a flow-through entity whose country of location is Japan, and other necessary matters concerning the calculation under paragraphs (1) and (2) and the application of the provisions of paragraphs (3) through (6), are specified by Cabinet Order.

我が国を所在地国とする導管会社等がある場合における国際最低課税残余額の計算その他第一項及び第二項の計算並びに第三項から第六項までの規定の適用に関し必要な事項は、政令で定める。

Read this with the articles around it

Search

Article 82-11