The term "domestic minimum tax amount" as used in this Section means the amount specified in each of the following items in accordance with the category of domestic corporation listed in that item:
この節において「国内最低課税額」とは、次の各号に掲げる内国法人の区分に応じ当該各号に定める金額をいう。
a domestic corporation that is a constituent entity (limited to one whose country of location is Japan; the same applies hereinafter in this item) belonging to a specified multinational enterprise group, etc. in each covered fiscal year, or a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the constituent entity in the covered fiscal year: the domestic minimum tax amount pertaining to a constituent entity for the covered fiscal year;
a domestic corporation that is a jointly controlled entity, etc. (limited to one whose country of location is Japan; the same applies hereinafter in this item) pertaining to a specified multinational enterprise group, etc. in each covered fiscal year, or a domestic corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year: the domestic minimum tax amount pertaining to a jointly controlled entity, etc. for the covered fiscal year.
The domestic minimum tax amount pertaining to a constituent entity prescribed in item (i) of the preceding paragraph means the amount specified in each of the following items in accordance with the category of cases listed in that item:
in the case where the domestic effective tax rate prescribed in (a)(3) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year is below the base tax rate, and there is an amount of domestic group net income (meaning the amount of jurisdictional group net income prescribed in Article 82-3, paragraph (2), item (i)(a)(1) (International Minimum Tax Amount) pertaining to Japan; the same applies hereinafter in this paragraph) pertaining to the specified multinational enterprise group, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in item (i) of the preceding paragraph (for a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. (limited to one whose country of location is Japan) in a past covered fiscal year and is not the constituent entity in the covered fiscal year, the sum of the amounts listed in (b)):
各対象会計年度に係る特定多国籍企業グループ等に係るイ（３）に規定する国内実効税率が基準税率を下回り、かつ、当該対象会計年度において当該特定多国籍企業グループ等に係る国内グループ純所得の金額（我が国に係る第八十二条の三第二項第一号イ（１）（国際最低課税額）に規定する国別グループ純所得の金額をいう。以下この項において同じ。）がある場合 前項第一号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において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。）であつた内国法人で当該対象会計年度において当該構成会社等でないものにあつては、ロに掲げる金額の合計額）
the amount calculated by multiplying the current group domestic minimum tax amount for the covered fiscal year (meaning the amount calculated by multiplying the amount remaining after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)) by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of all constituent entities whose country of location is Japan that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount (meaning the amount calculated, as specified by Cabinet Order, as the amount of tax that is to be the basis for calculating the domestic effective tax rate prescribed in (3), taking into account the amount of covered taxes in Japan pertaining to the net income or loss for the fiscal year prescribed in Article 82, item (xxvi) (Definitions) of a constituent entity for each covered fiscal year and other circumstances; the same applies hereinafter in this paragraph and in paragraph (9), item (i)(a)) of the domestic corporation listed in item (i) of the preceding paragraph for the covered fiscal year falls below the individual base tax amount (meaning the amount calculated by multiplying the individual computed income, etc. by the base tax rate; the same applies hereinafter in this paragraph and paragraph (5)) for the covered fiscal year;
当該対象会計年度の当期グループ国内最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）に、前項第一号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額（（３）に規定する国内実効税率を計算するための基準とすべき税の額として構成会社等の各対象会計年度の第八十二条第二十六号（定義）に規定する当期純損益金額に係る我が国における対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額をいう。以下この項及び第九項第一号イにおいて同じ。）が当該対象会計年度に係る個別基準税額（個別計算所得等の金額に基準税率を乗じて計算した金額をいう。以下この項及び第五項において同じ。）を下回る場合のその下回る部分の金額が、我が国を所在地国とする全ての構成会社等の当該下回る部分の金額の合計額のうちに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を乗じて計算した金額
the amount of domestic group net income;
国内グループ純所得の金額
the amount listed in Article 82-3, paragraph (2), item (i)(a)(2) pertaining to Japan;
我が国に係る第八十二条の三第二項第一号イ（２）に掲げる金額
the ratio obtained by deducting, from the base tax rate, the domestic effective tax rate for the covered fiscal year (meaning the ratio of the amount listed in (i) (in the case where the amount listed in (i) for the covered fiscal year exceeds zero and there is an amount of domestic group net income in the covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) is below zero, the amount remaining after deducting the amount specified by Cabinet Order as the portion carried forward to the covered fiscal year out of the amount by which the amount listed in (i) for that past covered fiscal year is below zero, and in the case where the amount listed in (i) for the covered fiscal year is below zero, zero) to the amount listed in (ii); the same applies in the following item):
the domestic group adjusted covered tax amount (meaning the sum of the domestic adjusted covered tax amounts for the covered fiscal year of all constituent entities whose country of location is Japan; the same applies in item (iii));
国内グループ調整後対象租税額（我が国を所在地国とする全ての構成会社等の当該対象会計年度に係る国内調整後対象租税額の合計額をいう。第三号において同じ。）
the amount of domestic group net income.
国内グループ純所得の金額
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year (meaning the amount specified by Cabinet Order as the shortfall from the current group domestic minimum tax amount for a past covered fiscal year; the same applies in (a) of the following item, (a) of item (iii) and the following paragraph) by the past attribution ratio (meaning the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of all constituent entities whose country of location is Japan in that past covered fiscal year that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in item (i) of the preceding paragraph for that past covered fiscal year falls below the individual base tax amount for that past covered fiscal year; the same applies in (a) of the following item and (a) of item (iii));
the domestic minimum tax amount on undistributed income (meaning the amount specified by Cabinet Order as the domestic minimum tax amount corresponding to the portion of the individual computed income pertaining to the domestic corporation that has not been distributed to other constituent entities; the same applies in (b) of the following item and (b) of item (iii)) pertaining to the domestic corporation listed in item (i) of the preceding paragraph (limited to an investment entity, etc.) for the covered fiscal year;
in the case where the domestic effective tax rate pertaining to the specified multinational enterprise group, etc. for each covered fiscal year is equal to or more than the base tax rate, and there is an amount of domestic group net income pertaining to the specified multinational enterprise group, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in item (i) of the preceding paragraph (for a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. (limited to one whose country of location is Japan) in a past covered fiscal year and is not the constituent entity in the covered fiscal year, the sum of the amounts listed in (a)):
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in item (i) of the preceding paragraph (limited to an investment entity, etc.) for the covered fiscal year;
当該対象会計年度の前項第一号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
in the case where there is no amount of domestic group net income pertaining to the specified multinational enterprise group, etc. for each covered fiscal year: the sum of the amounts listed in (a) and (b) pertaining to the domestic corporation listed in item (i) of the preceding paragraph (in the case where the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (2), item (iii)(c) pertaining to Japan for the covered fiscal year, the sum of the following amounts, and for a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. (limited to one whose country of location is Japan) in a past covered fiscal year and is not the constituent entity in the covered fiscal year, the sum of the amounts listed in (a)):
各対象会計年度に係る特定多国籍企業グループ等に係る国内グループ純所得の金額がない場合 前項第一号に掲げる内国法人に係るイ及びロに掲げる金額の合計額（当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度の我が国に係る第八十二条の三第二項第三号ハに規定する特定国別調整後対象租税額を超える場合にあつては次に掲げる金額の合計額とし、過去対象会計年度において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。）であつた内国法人で当該対象会計年度において当該構成会社等でないものにあつてはイに掲げる金額の合計額とする。）
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in item (i) of the preceding paragraph (limited to an investment entity, etc.) for the covered fiscal year;
当該対象会計年度の前項第一号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
the amount calculated by multiplying the amount remaining after deducting the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (2), item (iii)(c) pertaining to Japan for the covered fiscal year from the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero, by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of all constituent entities whose country of location is Japan that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in item (i) of the preceding paragraph for the covered fiscal year falls below the individual base tax amount for the covered fiscal year.
当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の我が国に係る第八十二条の三第二項第三号ハに規定する特定国別調整後対象租税額を控除した残額に、前項第一号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額が当該対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、我が国を所在地国とする全ての構成会社等の当該下回る部分の金額の合計額のうちに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を乗じて計算した金額
In the case where a domestic corporation that was a constituent entity (limited to one whose country of location is Japan) belonging to the specified multinational enterprise group, etc. referred to in any of the items of the preceding paragraph has dissolved due to a merger in a past covered fiscal year, or there has been a determination of residual assets of the domestic corporation in a past covered fiscal year, if there is any amount listed in item (i)(b), item (ii)(a) or item (iii)(a) of that paragraph pertaining to the domestic corporation in each covered fiscal year, notwithstanding the provisions of that paragraph, those amounts are to be included in the domestic minimum tax amount pertaining to a constituent entity prescribed in that paragraph of the domestic corporation for the past covered fiscal year specified by Cabinet Order as the past covered fiscal year pertaining to the recalculated group domestic minimum tax amount.
The provisions of Article 82-3, paragraph (3) apply mutatis mutandis in the case where, among the constituent entities belonging to the specified multinational enterprise group, etc. referred to in any of the items of paragraph (2), there is a specified constituent entity prescribed in paragraph (3) of that Article whose country of location is Japan. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 82-19, paragraphs (2) and (3) (Domestic Minimum Tax Amount)".
第八十二条の三第三項の規定は、第二項各号の特定多国籍企業グループ等に属する構成会社等のうちにその所在地国を我が国とする同条第三項に規定する特定構成会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第二項及び第三項（国内最低課税額）」と読み替えるものとする。
The domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in paragraph (1), item (ii) means the amount specified in each of the following items in accordance with the category of cases listed in that item, for each jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. and the other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc.:
第一項第二号に規定する共同支配会社等に係る国内最低課税額とは、特定多国籍企業グループ等に係る共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等ごとに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をいう。
in the case where the domestic effective tax rate prescribed in (a)(3) pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year and the other jointly controlled entities, etc. (limited to those whose country of location is Japan) pertaining to that jointly controlled entity, etc. is below the base tax rate, and there is an amount of domestic group net income (meaning the amount of jurisdictional group net income prescribed in Article 82-3, paragraph (4), item (i)(a)(1) pertaining to Japan; the same applies hereinafter in this paragraph) pertaining to the jointly controlled entity, etc. and the other jointly controlled entities, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in paragraph (1), item (ii) (for a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year, the sum of the amounts listed in (b)):
各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係るイ（３）に規定する国内実効税率が基準税率を下回り、かつ、当該対象会計年度において当該共同支配会社等及び当該他の共同支配会社等に係る国内グループ純所得の金額（我が国に係る第八十二条の三第四項第一号イ（１）に規定する国別グループ純所得の金額をいう。以下この項において同じ。）がある場合 第一項第二号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該共同支配会社等でないものにあつては、ロに掲げる金額の合計額）
the amount calculated by multiplying the current group domestic minimum tax amount for the covered fiscal year (meaning the amount calculated by multiplying the amount remaining after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)) by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of the jointly controlled entity, etc. and the other jointly controlled entities, etc. that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount (meaning the amount calculated, as specified by Cabinet Order, as the amount of tax that is to be the basis for calculating the domestic effective tax rate prescribed in (3), taking into account the amount of covered taxes in Japan pertaining to the net income or loss for the fiscal year prescribed in Article 82, item (xxvi) of a jointly controlled entity, etc. for each covered fiscal year and other circumstances; the same applies hereinafter in this paragraph) of the domestic corporation listed in paragraph (1), item (ii) for the covered fiscal year falls below the individual base tax amount for the covered fiscal year;
当該対象会計年度の当期グループ国内最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）に、第一項第二号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額（（３）に規定する国内実効税率を計算するための基準とすべき税の額として共同支配会社等の各対象会計年度の第八十二条第二十六号に規定する当期純損益金額に係る我が国における対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額をいう。以下この項において同じ。）が当該対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該共同支配会社等及び当該他の共同支配会社等の当該下回る部分の金額の合計額のうちに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を乗じて計算した金額
the amount of domestic group net income;
国内グループ純所得の金額
the amount listed in Article 82-3, paragraph (4), item (i)(a)(2) pertaining to Japan;
我が国に係る第八十二条の三第四項第一号イ（２）に掲げる金額
the ratio obtained by deducting, from the base tax rate, the domestic effective tax rate for the covered fiscal year (meaning the ratio of the amount listed in (i) (in the case where the amount listed in (i) for the covered fiscal year exceeds zero and there is an amount of domestic group net income in the covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) is below zero, the amount remaining after deducting the amount specified by Cabinet Order as the portion carried forward to the covered fiscal year out of the amount by which the amount listed in (i) for that past covered fiscal year is below zero, and in the case where the amount listed in (i) for the covered fiscal year is below zero, zero) to the amount listed in (ii); the same applies in the following item):
the domestic group adjusted covered tax amount (meaning the sum of the domestic adjusted covered tax amounts for the covered fiscal year of the jointly controlled entity, etc. and the other jointly controlled entities, etc.; the same applies in item (iii));
国内グループ調整後対象租税額（当該共同支配会社等及び当該他の共同支配会社等の当該対象会計年度に係る国内調整後対象租税額の合計額をいう。第三号において同じ。）
the amount of domestic group net income.
国内グループ純所得の金額
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year (meaning the amount specified by Cabinet Order as the shortfall from the current group domestic minimum tax amount for a past covered fiscal year; the same applies in (a) of the following item, (a) of item (iii) and the following paragraph) by the past attribution ratio (meaning the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of the jointly controlled entity, etc. and the other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. (limited to those whose country of location was Japan in that past covered fiscal year) that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in paragraph (1), item (ii) for that past covered fiscal year falls below the individual base tax amount for that past covered fiscal year; the same applies in (a) of the following item and (a) of item (iii));
過去対象会計年度ごとの再計算グループ国内最低課税額（過去対象会計年度の当期グループ国内最低課税額に満たない金額として政令で定める金額をいう。次号イ、第三号イ及び次項において同じ。）に過去帰属割合（第一項第二号に掲げる内国法人の当該過去対象会計年度に係る国内調整後対象租税額が当該過去対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等（当該過去対象会計年度においてその所在地国が我が国であるものに限る。）の当該下回る部分の金額の合計額のうちに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をいう。次号イ及び第三号イにおいて同じ。）を乗じて計算した金額
the domestic minimum tax amount on undistributed income (meaning the amount specified by Cabinet Order as the domestic minimum tax amount corresponding to the portion of the individual computed income pertaining to the domestic corporation that has not been distributed to the other jointly controlled entities, etc. pertaining to the domestic corporation; the same applies in (b) of the following item and (b) of item (iii)) pertaining to the domestic corporation listed in paragraph (1), item (ii) (limited to an investment entity, etc.) for the covered fiscal year;
in the case where the domestic effective tax rate pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year and the other jointly controlled entities, etc. (limited to those whose country of location is Japan) pertaining to that jointly controlled entity, etc. is equal to or more than the base tax rate, and there is an amount of domestic group net income pertaining to the jointly controlled entity, etc. and the other jointly controlled entities, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in paragraph (1), item (ii) (for a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year, the sum of the amounts listed in (a)):
各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係る国内実効税率が基準税率以上であり、かつ、当該対象会計年度において当該共同支配会社等及び当該他の共同支配会社等に係る国内グループ純所得の金額がある場合 第一項第二号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該共同支配会社等でないものにあつては、イに掲げる金額の合計額）
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in paragraph (1), item (ii) (limited to an investment entity, etc.) for the covered fiscal year;
当該対象会計年度の第一項第二号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
in the case where there is no amount of domestic group net income pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year and the other jointly controlled entities, etc. (limited to those whose country of location is Japan) pertaining to that jointly controlled entity, etc.: the sum of the amounts listed in (a) and (b) pertaining to the domestic corporation listed in paragraph (1), item (ii) (in the case where the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (4), item (iii)(c) pertaining to Japan for the covered fiscal year, the sum of the following amounts, and for a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year, the sum of the amounts listed in (a)):
各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係る国内グループ純所得の金額がない場合 第一項第二号に掲げる内国法人に係るイ及びロに掲げる金額の合計額（当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度の我が国に係る第八十二条の三第四項第三号ハに規定する特定国別調整後対象租税額を超える場合にあつては次に掲げる金額の合計額とし、過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該共同支配会社等でないものにあつてはイに掲げる金額の合計額とする。）
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in paragraph (1), item (ii) (limited to an investment entity, etc.) for the covered fiscal year;
当該対象会計年度の第一項第二号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
the amount calculated by multiplying the amount remaining after deducting the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (4), item (iii)(c) pertaining to Japan for the covered fiscal year from the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero, by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of the jointly controlled entity, etc. and the other jointly controlled entities, etc. that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in paragraph (1), item (ii) for the covered fiscal year falls below the individual base tax amount for the covered fiscal year.
当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の我が国に係る第八十二条の三第四項第三号ハに規定する特定国別調整後対象租税額を控除した残額に、第一項第二号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額が当該対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該共同支配会社等及び当該他の共同支配会社等の当該下回る部分の金額の合計額のうちに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を乗じて計算した金額
In the case where a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. referred to in any of the items of the preceding paragraph has dissolved due to a merger in a past covered fiscal year, or there has been a determination of residual assets of the domestic corporation in a past covered fiscal year, if there is any amount listed in item (i)(b), item (ii)(a) or item (iii)(a) of that paragraph pertaining to the domestic corporation in each covered fiscal year, notwithstanding the provisions of that paragraph, those amounts are to be included in the domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in that paragraph of the domestic corporation for the past covered fiscal year specified by Cabinet Order as the past covered fiscal year pertaining to the recalculated group domestic minimum tax amount.
The provisions of Article 82-3, paragraph (5) apply mutatis mutandis in the case where, among the jointly controlled entities, etc. pertaining to the specified multinational enterprise group, etc. referred to in any of the items of paragraph (5) or the other jointly controlled entities, etc. pertaining to those jointly controlled entities, etc., there is a specified jointly controlled entity prescribed in paragraph (5) of that Article whose country of location is Japan. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 82-19, paragraphs (5) and (6) (Domestic Minimum Tax Amount)".
第八十二条の三第五項の規定は、第五項各号の特定多国籍企業グループ等に係る共同支配会社等又は当該共同支配会社等に係る他の共同支配会社等のうちにその所在地国を我が国とする同条第五項に規定する特定共同支配会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第五項及び第六項（国内最低課税額）」と読み替えるものとする。
In the case where a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. (limited to one whose country of location is Japan, and excluding an investment entity, etc.) meets all of the following requirements in each covered fiscal year, the current group domestic minimum tax amount for the covered fiscal year prescribed in paragraph (2), item (i)(a) pertaining to the domestic corporation is zero:
the amount calculated, as specified by Cabinet Order, as the average amount of the revenue in Japan of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
我が国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の収入金額の平均額として政令で定めるところにより計算した金額が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
the amount calculated, as specified by Cabinet Order, as the average amount of profit or loss in Japan of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order.
我が国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の利益又は損失の額の平均額として政令で定めるところにより計算した金額が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
In the case where a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. (limited to one where the constituent entities whose country of location is Japan include a constituent entity excluded from consolidation (meaning a constituent entity specified by Ministry of Finance Order as a constituent entity excluded from the scope of consolidation in the financial statements of a group of enterprises; the same applies hereinafter in this paragraph)) meets any of the following requirements in each covered fiscal year, the current group domestic minimum tax amount for the covered fiscal year prescribed in paragraph (2), item (i)(a) pertaining to the domestic corporation is zero:
the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 15 percent or more:
イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十五以上であること。
the amount specified by Cabinet Order as the sum of the domestic adjusted covered tax amounts for the covered fiscal year of all constituent entities whose country of location is Japan (excluding constituent entities excluded from consolidation) and the amount pertaining to the matters specified by Ministry of Finance Order, out of the matters concerning the amount of tax in Japan for the covered fiscal year of the specified multinational enterprise group, etc. that have been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
我が国を所在地国とする全ての構成会社等（連結除外構成会社等を除く。）の当該対象会計年度に係る国内調整後対象租税額及び我が国の租税に関する法令又はこれに相当するものにより国際的な租税に関する情報の交換のために提供された当該特定多国籍企業グループ等の当該対象会計年度に係る我が国の税額に関する事項のうち財務省令で定めるものに係る金額（当該連結除外構成会社等に係る部分に限る。）の合計額として政令で定める金額
the amount specified by Cabinet Order as the amount obtained by adding, to the amount obtained by subtracting the sum of the individual computed loss for the covered fiscal year from the sum of the individual computed income for the covered fiscal year of all constituent entities whose country of location is Japan (excluding constituent entities excluded from consolidation), the revenue in Japan for the covered fiscal year of the specified multinational enterprise group, etc. that has been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
the amount listed in (b) of the preceding item does not exceed the amount listed in paragraph (2), item (i)(a)(2) pertaining to the domestic corporation for the covered fiscal year.
The provisions of Article 82-3, paragraph (3) apply mutatis mutandis in the case where, among the constituent entities belonging to the specified multinational enterprise group, etc. referred to in the preceding paragraph, there is a specified constituent entity prescribed in paragraph (3) of that Article whose country of location is Japan. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 82-19, paragraph (9), item (i) (Domestic Minimum Tax Amount)".
第八十二条の三第三項の規定は、前項の特定多国籍企業グループ等に属する構成会社等のうちにその所在地国を我が国とする同条第三項に規定する特定構成会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第九項第一号（国内最低課税額）」と読み替えるものとする。
The provisions of paragraphs (8) and (9) apply only in the case where the group domestic minimum tax report items, etc. (limited to those including a statement to the effect that the application of paragraph (8) or (9) is sought with regard to the domestic corporation listed in paragraph (1), item (i); the same applies hereinafter in this paragraph) for each covered fiscal year referred to in those provisions of the specified multinational enterprise group, etc. referred to in those provisions have been provided, or in the case where matters equivalent to the group domestic 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 (6) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply).
第八項及び第九項の規定は、これらの規定の特定多国籍企業グループ等のこれらの規定の各対象会計年度に係るグループ国内最低課税額報告事項等（第一項第一号に掲げる内国法人について第八項又は第九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内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第六項（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。
In the case where the group domestic minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (i) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group domestic 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 (6) apply), the amount listed in (a)(2) of that item for the covered fiscal year is zero.
第二項第一号の特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等（同号に定める金額の計算につきこの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内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第六項の規定の適用がある場合に限る。）には、当該対象会計年度の同号イ（２）に掲げる金額は、零とする。
In the case where the group domestic minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (iii) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group domestic 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 (6) apply), the remaining amount after the deduction prescribed in (c) of that item for the covered fiscal year is zero.
第二項第三号の特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等（同号に定める金額の計算につきこの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内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第六項の規定の適用がある場合に限る。）には、当該対象会計年度の同号ハに規定する控除した残額は、零とする。
In the case where a covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (1), item (i) (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 items of Article 82-11, paragraph (3) (International Minimum Tax Residual Amount) in accordance with the categories of cases listed in those items, and falls under the covered fiscal year specified by Cabinet Order prescribed in that paragraph (excluding the case where the ultimate parent company, etc., intermediate parent company, etc. or partially-owned parent entity of any of the constituent entities belonging to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan) or the jointly controlled entities, etc. pertaining to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan) is to be subject to a tax in a foreign country equivalent to corporation tax on the international minimum tax amount for each covered fiscal year), the amount specified in paragraph (1), item (i) of the domestic corporation listed in that item that belongs to the specified multinational enterprise group, etc. for the target accounting year under examination is zero.
第一項第一号の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、第八十二条の十一第三項各号（国際最低課税残余額）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、同項に規定する政令で定める対象会計年度に該当する場合（当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）又は当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）のいずれかに係る最終親会社等、中間親会社等又は被部分保有親会社等が外国における各対象会計年度の国際最低課税額に対する法人税に相当する税を課することとされている場合を除く。）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に属する第一項第一号に掲げる内国法人の同号に定める金額は、零とする。
The provisions of paragraph (8) and paragraph (11) through the preceding paragraph apply mutatis mutandis to the domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in paragraph (5). In this case, the phrase "paragraph (2), item (i)(a)" in paragraph (8) is deemed to be replaced with "paragraph (5), item (i)(a)"; the phrase "in Japan" in the items of that paragraph is deemed to be replaced with "of the jointly controlled entity, etc. and the other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. (limited to those whose country of location is Japan)"; the phrase "of the specified multinational enterprise group, etc. for" is deemed to be replaced with "for"; the phrase "paragraphs (8) and (9)" in paragraph (11) is deemed to be replaced with "paragraph (8)"; the phrase "those provisions" is deemed to be replaced with "that paragraph"; the phrase "paragraph (1), item (i)" is deemed to be replaced with "paragraph (1), item (ii)"; the phrase "paragraph (8) or (9)" is deemed to be replaced with "paragraph (8) as applied mutatis mutandis pursuant to paragraph (15)"; the phrase "paragraph (2), item (i)" in paragraph (12) is deemed to be replaced with "paragraph (5), item (i)"; the phrase "paragraph (2), item (iii)" in paragraph (13) is deemed to be replaced with "paragraph (5), item (iii)"; and the phrase "paragraph (1), item (i)" in the preceding paragraph is deemed to be replaced with "paragraph (1), item (ii)".
第八項及び第十一項から前項までの規定は、第五項に規定する共同支配会社等に係る国内最低課税額について準用する。この場合において、第八項中「第二項第一号イ」とあるのは「第五項第一号イ」と、同項各号中「我が国における」とあるのは「当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）の」と、「係る当該特定多国籍企業グループ等の」とあるのは「係る」と、第十一項中「第八項及び第九項」とあるのは「第八項」と、「これらの規定」とあるのは「同項」と、「第一項第一号」とあるのは「第一項第二号」と、「第八項又は第九項」とあるのは「第十五項において準用する第八項」と、第十二項中「第二項第一号」とあるのは「第五項第一号」と、第十三項中「第二項第三号」とあるのは「第五項第三号」と、前項中「第一項第一号」とあるのは「第一項第二号」と読み替えるものとする。
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 minimum tax amount 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.
The calculation of the domestic minimum tax amount and other necessary matters concerning the application of the provisions of paragraph (3), paragraph (4) and paragraph (6) through the preceding paragraph are specified by Cabinet Order.
Read this with the articles around it
Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.
The provisions of the preceding two paragraphs do not apply if the case falls under the case specified by Cabinet Order as a case in which the authority enforcing the laws and regulations on taxation…
前二項の規定は、特定多国籍企業グループ等の最終親会社等の所在地国の租税に関する法令を執行する当局が当該特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等に相当する情報の提供を我が国に対して行うことができると認められる場合として政令で定める場合に該当するときは、適用しない。
Open this provisionIn 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…
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…
Open this provisiona domestic corporation that is a constituent entity (limited to one whose country of location is Japan; the same applies hereinafter in this item) belonging to a specified multinational enterprise…
各対象会計年度において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。以下この号において同じ。）である内国法人又は過去対象会計年度において当該特定多国籍企業グループ等に属する構成会社等であつた内国法人で当該対象会計年度において当該構成会社等でないもの 当該対象会計年度における構成会社…
Open this provisiona domestic corporation that is a jointly controlled entity, etc. (limited to one whose country of location is Japan; the same applies hereinafter in this item) pertaining to a specified multinational…
各対象会計年度において特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。以下この号において同じ。）である内国法人又は過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等であつた内国法人で当該対象会計年度において当該共同支配会社等でないもの 当該対象会計年度における…
Open this provisionThe provisions of Article 82-3, paragraph (3) apply mutatis mutandis in the case where, among the constituent entities belonging to the specified multinational enterprise group…
第八十二条の三第三項の規定は、前項の特定多国籍企業グループ等に属する構成会社等のうちにその所在地国を我が国とする同条第三項に規定する特定構成会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第九項第一号（国内最低課税額）」と読み替えるものとする。
Open this provisionThe provisions of paragraphs (8) and (9) apply only in the case where the group domestic minimum tax report items, etc.…
第八項及び第九項の規定は、これらの規定の特定多国籍企業グループ等のこれらの規定の各対象会計年度に係るグループ国内最低課税額報告事項等（第一項第一号に掲げる内国法人について第八項又は第九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…
Open this provisionIn the case where the group domestic minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2)…
第二項第一号の特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等（同号に定める金額の計算につきこの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内最低課税額報告事項等…
Open this provisionIn the case where the group domestic minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2)…
第二項第三号の特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等（同号に定める金額の計算につきこの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内最低課税額報告事項等…
Open this provisionIn the case where a covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (1), item (i)…
第一項第一号の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、第八十二条の十一第三項各号（国際最低課税残余額）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…
Open this provisionThe provisions of paragraph (8) and paragraph (11) through the preceding paragraph apply mutatis mutandis to the domestic minimum tax amount pertaining to a jointly controlled entity…
第八項及び第十一項から前項までの規定は、第五項に規定する共同支配会社等に係る国内最低課税額について準用する。この場合において、第八項中「第二項第一号イ」とあるのは「第五項第一号イ」と…
Open this provisionWith 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…
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…
Open this provisionThe domestic minimum tax amount pertaining to a constituent entity prescribed in item (i) of the preceding paragraph means the amount specified in each of the following items in accordance with the…
前項第一号に規定する構成会社等に係る国内最低課税額とは、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をいう。
Open this provisionin the case where the domestic effective tax rate prescribed in (a)(3) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year is below the base tax rate…
各対象会計年度に係る特定多国籍企業グループ等に係るイ（３）に規定する国内実効税率が基準税率を下回り、かつ、当該対象会計年度において当該特定多国籍企業グループ等に係る国内グループ純所得の金額（我が国に係る第八十二条の三第二項第一号イ（１）（国際最低課税額）に規定する国別グループ純所得の金額をいう。以下この項において同じ…
Open this provisionin the case where the domestic effective tax rate pertaining to the specified multinational enterprise group, etc. for each covered fiscal year is equal to or more than the base tax rate…
各対象会計年度に係る特定多国籍企業グループ等に係る国内実効税率が基準税率以上であり、かつ、当該対象会計年度において当該特定多国籍企業グループ等に係る国内グループ純所得の金額がある場合 前項第一号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において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…
Open this provisionin the case where there is no amount of domestic group net income pertaining to the specified multinational enterprise group, etc. for each covered fiscal year…
各対象会計年度に係る特定多国籍企業グループ等に係る国内グループ純所得の金額がない場合 前項第一号に掲げる内国法人に係るイ及びロに掲げる金額の合計額（当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度の我が国に係る第八十二条の三第二項第三号ハに規定する特定国別調整後対象租…
Open this provisionIn the case where a domestic corporation that was a constituent entity (limited to one whose country of location is Japan) belonging to the specified multinational enterprise group…
前項各号の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。）であつた内国法人が過去対象会計年度において合併により解散した場合又は過去対象会計年度において当該内国法人の残余財産が確定した場合において、各対象会計年度における当該内国法人に係る同項第一号ロ…
Open this provisionThe provisions of Article 82-3, paragraph (3) apply mutatis mutandis in the case where, among the constituent entities belonging to the specified multinational enterprise group…
第八十二条の三第三項の規定は、第二項各号の特定多国籍企業グループ等に属する構成会社等のうちにその所在地国を我が国とする同条第三項に規定する特定構成会社等がある場合について準用する。
Open this provisionThe domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in paragraph (1), item (ii) means the amount specified in each of the following items in accordance with the…
第一項第二号に規定する共同支配会社等に係る国内最低課税額とは、特定多国籍企業グループ等に係る共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等ごとに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をいう。
Open this provisionin the case where the domestic effective tax rate prescribed in (a)(3) pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified…
各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係るイ（３）に規定する国内実効税率が基準税率を下回り、かつ…
Open this provisionin the case where the domestic effective tax rate pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational…
各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係る国内実効税率が基準税率以上であり、かつ…
Open this provisionin the case where there is no amount of domestic group net income pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified…
各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係る国内グループ純所得の金額がない場合 第一項第二号に掲げる内国法人に係るイ及びロに掲げる金額の合計額（当該対象会計年度に…
Open this provisionIn the case where a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group…
前項各号の特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人が過去対象会計年度において合併により解散した場合又は過去対象会計年度において当該内国法人の残余財産が確定した場合において、各対象会計年度における当該内国法人に係る同項第一号ロ…
Open this provisionThe provisions of Article 82-3, paragraph (5) apply mutatis mutandis in the case where, among the jointly controlled entities, etc. pertaining to the specified multinational enterprise group…
第八十二条の三第五項の規定は、第五項各号の特定多国籍企業グループ等に係る共同支配会社等又は当該共同支配会社等に係る他の共同支配会社等のうちにその所在地国を我が国とする同条第五項に規定する特定共同支配会社等がある場合について準用する。
Open this provisionIn the case where a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc.…
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ものとし、各種投資会社等を除く。）である内国法人が各対象会計年度において次に掲げる要件の全てを満たす場合には、当該対象会計年度の当該内国法人に係る第二項第一号イに規定する当期グループ国内最低課税額は、零とする。
Open this provisionIn the case where a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc.…
特定多国籍企業グループ等に属する構成会社等（その所在地国を我が国とする構成会社等のうちに連結除外構成会社等（企業集団の計算書類において連結の範囲から除かれる構成会社等として財務省令で定めるものをいう。以下この項において同じ。）が含まれるものに限る。）である内国法人が各対象会計年度において次に掲げる要件のいずれかを満た…
Open this provisionthe ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 15 percent or more:
イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十五以上であること。
Open this provisionin the case where the jurisdictional effective tax rate prescribed in (a), (3) in the country of location of a constituent entity…
各対象会計年度に係る特定多国籍企業グループ等に属する構成会社等（無国籍構成会社等を除く。以下第三号までにおいて同じ。）の所在地国におけるイ（３）に規定する国別実効税率が基準税率を下回り、かつ…
Open this provisionin the case where the jurisdictional effective tax rate in the country of location of a constituent entity belonging to a specified multinational enterprise group…
各対象会計年度に係る特定多国籍企業グループ等に属する構成会社等の所在地国における国別実効税率が基準税率以上であり、かつ、当該対象会計年度において当該所在地国に係る当該特定多国籍企業グループ等の国別グループ純所得の金額がある場合 イ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
Open this provisionin the case where there is no amount of jurisdictional group net income of a specified multinational enterprise group, etc. pertaining to the country of location of a constituent entity belonging to…
各対象会計年度において特定多国籍企業グループ等に属する構成会社等の所在地国に係る当該特定多国籍企業グループ等の国別グループ純所得の金額がない場合 イ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特…
Open this provisionIn the case where there are any of the following constituent entities whose country of location is the country of location of a constituent entity belonging to a specified multinational enterprise…
特定多国籍企業グループ等に属する構成会社等の所在地国を所在地国とする次に掲げる構成会社等（以下この項において「特定構成会社等」という。）がある場合には、特定構成会社等と特定構成会社等以外の構成会社等とに区分して…
Open this provisionin the case where the jurisdictional effective tax rate prescribed in (a), (3) in the country of location of a jointly controlled entity, etc.…
各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（無国籍共同支配会社等を除く。以下第三号までにおいて同じ。）の所在地国におけるイ（３）に規定する国別実効税率が基準税率を下回り、かつ…
Open this provisionin the case where the jurisdictional effective tax rate in the country of location of a jointly controlled entity, etc. pertaining to a specified multinational enterprise group…
各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等の所在地国における国別実効税率が基準税率以上であり、かつ、当該対象会計年度において当該所在地国に係る国別グループ純所得の金額がある場合 イ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
Open this provisionin the case where there is no amount of jurisdictional group net income pertaining to the country of location of a jointly controlled entity, etc. pertaining to a specified multinational enterprise…
各対象会計年度において特定多国籍企業グループ等に係る共同支配会社等の所在地国に係る国別グループ純所得の金額がない場合 イ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特定国別調整後対象租税額を超え…
Open this provisionIn the case where there are any of the following jointly controlled entities, etc. whose country of location is the country of location of a jointly controlled entity…
特定多国籍企業グループ等に係る共同支配会社等の所在地国を所在地国とする次に掲げる共同支配会社等（以下この項において「特定共同支配会社等」という。）がある場合には、特定共同支配会社等と特定共同支配会社等以外の共同支配会社等とに区分して…
Open this provisionDefinitions
individual computed income, etc.: These mean the amount calculated pursuant to the provisions of Cabinet Order, as the amount of income to serve as the basis for calculating the effective tax rate in…
個別計算所得等の金額 国又は地域における実効税率を計算するための基準とすべき所得の金額として構成会社等又は共同支配会社等の各対象会計年度の当期純損益金額（各対象会計年度に係る特定連結等財務諸表（構成会社等にあつてはイに掲げる連結等財務諸表をいい、共同支配会社等にあつてはロに掲げる連結等財務諸表をいう。）の作成の基礎と…
Open this provisionDefinitions
flow-through entity: a company, etc. in the case where the whole of the revenue, etc. (meaning revenue or expenditure, or profit or loss; hereinafter the same applies in this item) pertaining to the…
導管会社等 会社等に係る収入等（収入若しくは支出又は利益若しくは損失をいう。以下この号において同じ。）の全部が次に掲げるもののいずれかに該当する場合における当該会社等をいう。
Open this provisiondomestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
covered fiscal yearmachine translation
「対象会計年度」
The period for which the ultimate parent entity (最終親会社等) of a multinational enterprise group, etc. (多国籍企業グループ等) prepares its consolidated financial statements, etc. (連結等財務諸表), the period by which the international and domestic minimum taxes are calculated.
Defined inArticle 15-2, paragraph (1)· applies throughout the law
company, etc.machine translation
「会社等」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), a company, a partnership or another comparable business entity, including their foreign equivalents.
Defined inArticle 82, paragraph (1), item (i), (c)· applies only in this chapter
specified multinational enterprise group, etc.machine translation
「特定多国籍企業グループ等」
A multinational enterprise group, etc. (多国籍企業グループ等) whose total revenue, as a Ministry of Finance Order (財務省令) specifies, was at least 750 million euros converted into yen in two or more of the four covered fiscal years (対象会計年度) before the year in question (an amount set by Cabinet Order (政令) for a year not one year long), or another such group a Cabinet Order treats as equivalent.
Defined inArticle 82, paragraph (1), item (iv)· applies only in this chapter
flow-through entitymachine translation
「導管会社等」
In Part II, Chapter II (the international and domestic minimum taxes), an entity all of whose income, expenses, profits and losses are treated as its members' under the tax law of the country where it was set up (unless another country taxes it as resident there), or meet the conditions a Cabinet Order (政令) sets, such as being treated as its members' under the tax law of the country where they are, where it is not taxed as resident anywhere and has no place of business where it was set up.
Defined inArticle 82, paragraph (1), item (v)· applies only in this chapter
country of locationmachine translation
「所在地国」
In the rules on the international and domestic minimum taxes, the country or region where an entity or a permanent establishment, etc. is located, as Article 82, item (vii) of the Corporation Tax Act defines it: for an entity, the country that taxes it as resident because its head office or place of management is there, or otherwise the country where it was set up; for a flow-through entity (導管会社等) that is an ultimate parent or is subject to an equivalent of the international minimum tax, the country where it was set up; for a permanent establishment, etc., the other country where it is; where there are two or more, the one a Cabinet Order (政令) specifies.
Defined inArticle 82, paragraph (1), item (vii)· applies only in this chapter
ultimate parent company, etc.machine translation
「最終親会社等」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), the ultimate parent (最終親会社) of a group of enterprises described in Article 82, item (ii)(a) — a company, etc. (会社等) that directly or indirectly holds a controlling interest (支配持分) in other companies, etc. and in which no other holds one — or a company, etc. described in item (ii)(b): one outside such a group that has a permanent establishment, etc. (恒久的施設等) in a country other than its own.
Defined inArticle 82, paragraph (1), item (x)· applies only in this chapter
intermediate parent company, etc.machine translation
「中間親会社等」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), a constituent entity (構成会社等) of a specified multinational enterprise group, etc. (特定多国籍企業グループ等), other than a permanent establishment, etc. (恒久的施設等), that directly or indirectly holds an ownership interest (所有持分) in another constituent entity or in a jointly controlled entity, etc. (共同支配会社等) of the group, and is not the ultimate parent company, etc. (最終親会社等), a partially-owned parent company, etc. (被部分保有親会社等) or an investment entity, etc. (各種投資会社等).
Defined inArticle 82, paragraph (1), item (xi)· applies only in this chapter
partially-owned parent entitymachine translation
「被部分保有親会社等」
In Part 2, Chapter 2, on the corporation tax on the international minimum top-up amount (国際最低課税額), a constituent entity (構成会社等) of a specified multinational enterprise group (特定多国籍企業グループ等), other than a permanent establishment (恒久的施設等), the ultimate parent entity (最終親会社等) or an investment entity (各種投資会社等), that directly or indirectly holds ownership interests (所有持分) in another constituent entity or a jointly controlled entity (共同支配会社等) of the group, and in which persons other than the group's constituent entities are entitled to more than 20 percent of what the dividend rights in it can receive, calculated as a Cabinet Order (政令) sets.
Defined inArticle 82, paragraph (1), item (xii)· applies only in this chapter
constituent entitymachine translation
「構成会社等」
A constituent entity: a company, partnership or similar entity (会社等) belonging to a enterprise group, etc. (企業グループ等) headed by an ultimate parent under Article 82, item (ii)(a), or an entity under item (ii)(b) with a permanent establishment, etc. (恒久的施設等) outside its own country, other than an excluded entity (除外会社等), together with the permanent establishments, etc. of either.
Defined inArticle 82, paragraph (1), item (xiii)· applies only in this chapter
jointly controlled entity, etc.machine translation
「共同支配会社等」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), a company, etc. (会社等) whose results the consolidated financial statements of an ultimate parent company, etc. (最終親会社等) take in by the share-of-interest method a Ministry of Finance Order (財務省令) sets and in which that parent is entitled, directly or indirectly, to 50 percent or more of what the ownership interests yield, with exceptions a Cabinet Order (政令) sets; a company, etc. consolidated in such an entity's statements, other than an excluded entity (除外会社等); and a permanent establishment, etc. (恒久的施設等) of either.
Defined inArticle 82, paragraph (1), item (xv)· applies only in this chapter
investment entity, etc.machine translation
「各種投資会社等」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), an investment company, etc. (投資会社等) — a company, etc. (会社等) of a kind a Cabinet Order (政令) sets whose purpose is to invest money or other property contributed by several persons; a real estate investment company, etc. (不動産投資会社等); a company, etc. held directly or indirectly by either, and similar ones, as a Cabinet Order sets; and an insurance investment company, etc. (保険投資会社等), such as one wholly owned by an insurer in its location country, meeting requirements a Cabinet Order sets.
Defined inArticle 82, paragraph (1), item (xvi)· applies only in this chapter
individual computed income, etc.machine translation
「個別計算所得等の金額」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), the income used as the base for working out the effective tax rate in a country or region: worked out, as a Cabinet Order (政令) sets, from a constituent entity's (構成会社等) or jointly controlled entity's, etc. (共同支配会社等) net profit or loss for the target accounting year (当期純損益金額) — the figure underlying the consolidated financial statements of its ultimate parent company, etc. (最終親会社等) or, for a jointly controlled entity, of the jointly controlled entity described in Article 82, item (xv)(a) that it is tied to — and other factors.
Defined inArticle 82, paragraph (1), item (xxvi)· applies only in this chapter
net income or loss for the fiscal yearmachine translation
「当期純損益金額」
The net profit or net loss of a constituent entity (構成会社等) or joint venture (共同支配会社等) for a covered fiscal year (対象会計年度), in the amount a Cabinet Order (政令) sets, on which the consolidated financial statements used for it — its ultimate parent entity's, or for a joint venture those of the joint venture at the head of it — are based, as Article 82, item (xxvi) defines it.
Defined inArticle 82, paragraph (1), item (xxvi)· applies only in this provision and in Article 82, paragraph (1), item (xxx)
individual computed incomemachine translation
「個別計算所得金額」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), the amount by which an entity's individual computed income, etc. (個別計算所得等の金額) is above zero.
Defined inArticle 82, paragraph (1), item (xxvii)· applies only in this chapter
individual computed lossmachine translation
「個別計算損失金額」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), zero where an entity's individual computed income, etc. (個別計算所得等の金額) is zero, and the amount by which it is below zero where it is negative.
Defined inArticle 82, paragraph (1), item (xxviii)· applies only in this chapter
covered taxesmachine translation
「対象租税」
In Part II, Chapter II (the international and domestic minimum taxes), corporation tax on the income of a constituent entity (構成会社等) or joint venture (共同支配会社等) and other taxes a Cabinet Order (政令) specifies.
Defined inArticle 82, paragraph (1), item (xxix)· applies only in this chapter
base tax ratemachine translation
「基準税率」
In Part II, Chapter II (the international and domestic minimum taxes), 15 percent, the rate against which effective tax rates are measured.
Defined inArticle 82, paragraph (1), item (xxxi)· applies only in this chapter
past covered fiscal yearmachine translation
「過去対象会計年度」
A covered fiscal year (対象会計年度) that began before the start of the covered fiscal year in question, as Article 82, item (xxxii) defines it for the rules on the international and domestic minimum top-up amounts (国際最低課税額, 国内最低課税額).
Defined inArticle 82, paragraph (1), item (xxxii)· applies only in this chapter
group domestic minimum tax report items, etc.machine translation
「グループ国内最低課税額報告事項等」
The information a group domestic minimum tax reporting corporation (グループ国内最低課税額報告対象法人) must send electronically to its district tax office within one year and three months after the end of each target accounting year (対象会計年度) of its specified multinational enterprise group, etc. (特定多国籍企業グループ等): the name of the group's ultimate parent entity (最終親会社等), the countries where its constituent entities (構成会社等) are located and other matters on the domestic minimum tax amount (国内最低課税額) that a Ministry of Finance Order (財務省令) sets, and notice that it wishes to apply, or to stop applying, Article 82-2, paragraph (1) and the other special rules Article 150-3, paragraph (4) and a Cabinet Order (政令) name.
Defined inArticle 82, paragraph (1), item (xxxv)· applies only in this chapter
specified constituent entitymachine translation
「特定構成会社等」
In Article 82-3, paragraph (3), a constituent entity (構成会社等) of a specified multinational enterprise group, etc. listed in the items of that paragraph — a minority-owned constituent entity (被少数保有構成会社等), a minority-owned parent or subsidiary constituent entity, or an investment entity, etc. (各種投資会社等) — for which paragraph (2), items (i) to (iii) are applied separately.
Short name set inArticle 82-3, paragraph (3)· applies only in this paragraph
specified jointly controlled entitymachine translation
「特定共同支配会社等」
In Article 82-3, paragraph (5), a jointly controlled entity (共同支配会社等) of a specified multinational enterprise group, etc. listed in the items of that paragraph — a minority-owned jointly controlled entity (被少数保有共同支配会社等), a minority-owned parent or subsidiary jointly controlled entity, or an investment entity, etc. (各種投資会社等) — for which paragraph (4), items (i) to (iii) are applied separately.
Short name set inArticle 82-3, paragraph (5)· applies only in this paragraph
domestic minimum tax amountmachine translation
「国内最低課税額」
In Part II, Chapter II, Section 4 (corporation tax on the domestic minimum tax amount of domestic corporations), the amount on which that tax is charged to a domestic corporation that is, or in a past covered fiscal year (過去対象会計年度) was, a constituent entity (構成会社等) or joint venture (共同支配会社等) located in Japan of a specified multinational enterprise group (特定多国籍企業グループ等), calculated as Article 82-19, paragraphs (2) onward set out where the group's domestic effective tax rate (国内実効税率) falls short of the 15 percent base tax rate (基準税率).
Defined inArticle 82-19, paragraph (1)· applies only in this section
individual base tax amountmachine translation
「個別基準税額」
In Article 82-19, paragraphs (2) and (5), an entity's individual computed income, etc. (個別計算所得等の金額) multiplied by the base tax rate (基準税率); where the entity's domestic adjusted covered taxes (国内調整後対象租税額) fall short of it, the shortfall decides its share of the group's domestic minimum tax amount (国内最低課税額).
Defined inArticle 82-19, paragraph (2), item (i), (a)· applies only in this paragraph and in Article 82-19, paragraph (5)
domestic adjusted covered tax amountmachine translation
「国内調整後対象租税額」
In Article 82-19, paragraph (2), the amount of tax, calculated as a Cabinet Order (政令) sets from the covered taxes (対象租税) in Japan on a constituent entity's (構成会社等) net income or loss for the covered fiscal year and other circumstances, that serves as the basis for working out the domestic effective tax rate (国内実効税率).
Defined inArticle 82-19, paragraph (2), item (i), (a)· applies only in this paragraph and in Article 82-19, paragraph (9), item (i), (a)
current group domestic minimum tax amount for the covered fiscal yearmachine translation
「当該対象会計年度の当期グループ国内最低課税額」
For constituent entities (構成会社等) in Article 82-19, paragraph (2), item (i), the domestic top-up for the covered fiscal year: the domestic group net income (国内グループ純所得の金額), less Japan's payroll and tangible asset exclusion under Article 82-3, paragraph (2), item (i)(a)(2), multiplied by the amount by which the domestic effective tax rate (国内実効税率) falls short of the 15 percent base tax rate.
Defined inArticle 82-19, paragraph (2), item (i), (a)· applies only in this provision and in Article 82-19, paragraph (2), item (i), (b)
domestic effective tax ratemachine translation
「国内実効税率」
In Article 82-19, the rate of tax borne in Japan for a covered fiscal year (対象会計年度) by the constituent entities (構成会社等), or the joint ventures (共同支配会社等), concerned: their domestic group adjusted covered tax amount (国内グループ調整後対象租税額), adjusted for negative amounts carried forward from past years as a Cabinet Order (政令) sets and never below zero, as a share of their domestic group net income (国内グループ純所得の金額); where it falls short of the 15 percent base tax rate (基準税率), the difference is the rate at which the domestic minimum tax amount is calculated.
Defined inArticle 82-19, paragraph (2), item (i), (a), (3)· applies only in this provision and in Article 82-19, paragraph (2), item (ii)
domestic group adjusted covered tax amountmachine translation
「国内グループ調整後対象租税額」
In the calculation of the domestic effective tax rate (国内実効税率) for constituent entities (構成会社等) in Article 82-19, paragraph (2), the total of the domestic adjusted covered tax amounts (国内調整後対象租税額) for the covered fiscal year of all the constituent entities located in Japan.
Defined inArticle 82-19, paragraph (2), item (i), (a), (3), (i)· applies only in this provision and in Article 82-19, paragraph (2), item (iii)
recalculated group domestic minimum tax amountmachine translation
「再計算グループ国内最低課税額」
In Article 82-19, paragraphs (2), (3) and (5), for each past target accounting year (過去対象会計年度), the amount, set by a Cabinet Order (政令), by which that year's current group domestic minimum tax amount (当期グループ国内最低課税額) turns out to have been too low; a share of it goes into the domestic minimum tax amount (国内最低課税額) worked out for the year in hand.
Defined inArticle 82-19, paragraph (2), item (i), (b)· applies only in this provision and in Article 82-19, paragraph (3); Article 82-19, paragraph (2), item (ii), (a); and Article 82-19, paragraph (2), item (iii), (a)
past attribution ratiomachine translation
「過去帰属割合」
In Article 82-19(2), items (i) to (iii), the ratio, calculated as a Cabinet Order (政令) sets, of the amount by which the domestic adjusted covered taxes (国内調整後対象租税額) of a domestic corporation under paragraph (1)(i) for a past covered fiscal year (過去対象会計年度) fall below its individual base tax amount (個別基準税額), to the total of such shortfalls of all constituent entities (構成会社等) located in Japan in that year.
Defined inArticle 82-19, paragraph (2), item (i), (b)· applies only in this provision and in Article 82-19, paragraph (2), item (ii), (a); and Article 82-19, paragraph (2), item (iii), (a)
domestic minimum tax amount on undistributed incomemachine translation
「未分配所得国内最低課税額」
In Article 82-19, paragraph (2), for a domestic corporation that is an investment entity, etc. (各種投資会社等), the domestic minimum tax amount (国内最低課税額) that a Cabinet Order (政令) attributes to the part of its individual computed income (個別計算所得金額) not distributed to other constituent entities (構成会社等).
Defined inArticle 82-19, paragraph (2), item (i), (c)· applies only in this provision and in Article 82-19, paragraph (2), item (ii), (b); and Article 82-19, paragraph (2), item (iii), (b)
domestic adjusted covered tax amountmachine translation
「国内調整後対象租税額」
In Article 82-19, paragraph (5), the amount of tax, calculated as a Cabinet Order (政令) sets from the covered taxes (対象租税) in Japan on a joint venture's (共同支配会社等) net income or loss for the covered fiscal year and other circumstances, that serves as the basis for working out the domestic effective tax rate (国内実効税率).
Defined inArticle 82-19, paragraph (5), item (i), (a)· applies only in this paragraph
current group domestic minimum tax amount for the covered fiscal yearmachine translation
「当該対象会計年度の当期グループ国内最低課税額」
For joint ventures (共同支配会社等) in Article 82-19, paragraph (5), item (i), the domestic top-up for the covered fiscal year: the domestic group net income (国内グループ純所得の金額), less Japan's payroll and tangible asset exclusion under Article 82-3, paragraph (4), item (i)(a)(2), multiplied by the amount by which the domestic effective tax rate (国内実効税率) falls short of the 15 percent base tax rate.
Defined inArticle 82-19, paragraph (5), item (i), (a)· applies only in this provision and in Article 82-19, paragraph (5), item (i), (b)
domestic effective tax ratemachine translation
「国内実効税率」
In Article 82-19, the rate of tax borne in Japan for a covered fiscal year (対象会計年度) by the constituent entities (構成会社等), or the joint ventures (共同支配会社等), concerned: their domestic group adjusted covered tax amount (国内グループ調整後対象租税額), adjusted for negative amounts carried forward from past years as a Cabinet Order (政令) sets and never below zero, as a share of their domestic group net income (国内グループ純所得の金額); where it falls short of the 15 percent base tax rate (基準税率), the difference is the rate at which the domestic minimum tax amount is calculated.
Defined inArticle 82-19, paragraph (5), item (i), (a), (3)· applies only in this provision and in Article 82-19, paragraph (5), item (ii)
domestic group adjusted covered tax amountmachine translation
「国内グループ調整後対象租税額」
In the calculation of the domestic effective tax rate (国内実効税率) for joint ventures (共同支配会社等) in Article 82-19, paragraph (5), the total of the domestic adjusted covered tax amounts (国内調整後対象租税額) for the covered fiscal year of the joint venture concerned and the other joint ventures counted with it.
Defined inArticle 82-19, paragraph (5), item (i), (a), (3), (i)· applies only in this provision and in Article 82-19, paragraph (5), item (iii)
recalculated group domestic minimum tax amountmachine translation
「再計算グループ国内最低課税額」
In Article 82-19, paragraphs (2), (3) and (5), for each past target accounting year (過去対象会計年度), the amount, set by a Cabinet Order (政令), by which that year's current group domestic minimum tax amount (当期グループ国内最低課税額) turns out to have been too low; a share of it goes into the domestic minimum tax amount (国内最低課税額) worked out for the year in hand.
Defined inArticle 82-19, paragraph (5), item (i), (b)· applies only in this provision and in Article 82-19, paragraph (6); Article 82-19, paragraph (5), item (ii), (a); and Article 82-19, paragraph (5), item (iii), (a)
past attribution ratiomachine translation
「過去帰属割合」
In Article 82-19(5), items (i) to (iii), the ratio, calculated as a Cabinet Order (政令) sets, of the amount by which the domestic adjusted covered taxes (国内調整後対象租税額) of a domestic corporation under paragraph (1)(ii) for a past covered fiscal year (過去対象会計年度) fall below its individual base tax amount (個別基準税額), to the total of such shortfalls of the jointly controlled entity (共同支配会社等) and its related jointly controlled entities located in Japan in that year.
Defined inArticle 82-19, paragraph (5), item (i), (b)· applies only in this provision and in Article 82-19, paragraph (5), item (ii), (a); and Article 82-19, paragraph (5), item (iii), (a)
domestic minimum tax amount on undistributed incomemachine translation
「未分配所得国内最低課税額」
In Article 82-19, paragraph (5), for a domestic corporation that is an investment entity, etc. (各種投資会社等), the domestic minimum tax amount (国内最低課税額) that a Cabinet Order (政令) attributes to the part of its individual computed income (個別計算所得金額) not distributed to its other jointly controlled entities (共同支配会社等).
Defined inArticle 82-19, paragraph (5), item (i), (c)· applies only in this provision and in Article 82-19, paragraph (5), item (ii), (b); and Article 82-19, paragraph (5), item (iii), (b)
constituent entity excluded from consolidationmachine translation
「連結除外構成会社等」
In Article 82-3(9) and Article 82-19(9), a constituent entity (構成会社等), of a kind a Ministry of Finance Order (財務省令) sets, that is left out of the scope of consolidation in a group of enterprises' financial statements.
Defined inArticle 82-19, paragraph (9)· applies only in this paragraph
target accounting year under examinationmachine translation
「判定対象会計年度」
In Article 82-19, paragraph (14), a target accounting year (対象会計年度) of the specified multinational enterprise group, etc. (特定多国籍企業グループ等) being tested: where it meets the five-year and initial-phase tests of Article 82-11, paragraph (3), the domestic minimum tax amount (国内最低課税額) of the domestic corporation in question for it is zero — unless an ultimate, intermediate or partially-owned parent of any of the group's entities located in Japan is liable abroad to a tax equivalent to the corporation tax on the international minimum tax amount (国際最低課税額).
Short name set inArticle 82-19, paragraph (14)· applies only in this paragraph
revenue, etc.machine translation
「収入等」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), the revenue or expenditure, or the profit or loss, of a company, etc. (会社等), as Article 82, item (v) defines it in setting what a flow-through entity (導管会社等) is.
Defined inArticle 82-19, paragraph (16)· applies only in this paragraph
specified revenue, etc.machine translation
「特定収入等」
Revenue, expenditure, profits or losses (収入等) of an entity that fall under Article 82, item (v)(a) or (b) — those the tax laws named there treat as its members'.
Defined inArticle 82-19, paragraph (16)· applies only in this paragraph