The term "international minimum tax amount" as used in this Section means the amount obtained by adding up the amounts calculated, as specified in each of the following items for the categories of constituent entity or jointly controlled entity, etc. listed in the respective items, with regard to the amount calculated pursuant to the provisions of Cabinet Order as the amount, out of the group international minimum tax amount (meaning the amount obtained by adding up the group international minimum tax amount for constituent entities and the group international minimum tax amount for jointly controlled entities, etc.) of a specified multinational enterprise group, etc. for each covered fiscal year of a domestic corporation that is a constituent entity belonging to that specified multinational enterprise group, etc., that is attributable to a constituent entity belonging to that specified multinational enterprise group, etc. (excluding one whose country of location is Japan) or a jointly controlled entity, etc. pertaining to that specified multinational enterprise group, etc. (excluding one whose country of location is Japan) in accordance with the individual computed income of that constituent entity or that jointly controlled entity, etc. (referred to as the "international minimum tax amount by entity" in this paragraph).
この節において「国際最低課税額」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グループ国際最低課税額（構成会社等に係るグループ国際最低課税額と共同支配会社等に係るグループ国際最低課税額とを合計した金額をいう。）のうち、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を除く。）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を除く。）の個別計算所得金額に応じて当該構成会社等又は当該共同支配会社等に帰属する金額として政令で定めるところにより計算した金額（以下この項において「会社等別国際最低課税額」という。）について、次の各号に掲げる当該構成会社等又は当該共同支配会社等の区分に応じ当該各号に定めるところにより計算した金額を合計した金額をいう。
a constituent entity (excluding one that falls under a permanent establishment, etc.): the amount calculated as specified in each of the following for the categories of constituent entity listed therein:
a constituent entity (excluding one listed in (b)) whose ownership interests are directly or indirectly held by that domestic corporation (limited to the ultimate parent company, etc., an intermediate parent company, etc. (excluding an intermediate parent company, etc. in the case where there is an ultimate parent company, etc. on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that constituent entity, or a tax equivalent thereto in a foreign country, is to be imposed, or anything else specified by Cabinet Order; the same applies in (b) and the following item) or a partially-owned parent entity (excluding that partially-owned parent entity in the case where another partially-owned parent entity on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that constituent entity, or a tax equivalent thereto in a foreign country, is to be imposed directly or indirectly holds all of the interests in that partially-owned parent entity; the same applies in (b) and that item) of that specified multinational enterprise group, etc., and excluding one whose country of location is not Japan; hereinafter the same applies in this item and the following item): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that constituent entity by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; the same applies in (b));
当該内国法人（当該特定多国籍企業グループ等の最終親会社等、中間親会社等（当該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る最終親会社等がある場合における中間親会社等その他の政令で定めるものを除く。ロ及び次号において同じ。）又は被部分保有親会社等（当該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る他の被部分保有親会社等が当該被部分保有親会社等の持分の全部を直接又は間接に有する場合における当該被部分保有親会社等を除く。ロ及び同号において同じ。）に限るものとし、その所在地国が我が国でないものを除く。以下この号及び次号において同じ。）がその所有持分を直接又は間接に有する構成会社等（ロに掲げるものを除く。） 当該構成会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられ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。ロにおいて同じ。）を乗じて計算した金額
a constituent entity whose ownership interests are indirectly held by that domestic corporation through another constituent entity (limited to that constituent entity in the case where that other constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that constituent entity) has the international minimum tax amount, etc. (meaning the international minimum tax amount for that covered fiscal year and its equivalent in a foreign country; hereinafter the same applies in this paragraph) of that constituent entity for that covered fiscal year): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that constituent entity by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that other constituent entity;
a constituent entity that falls under a permanent establishment, etc.: the amount calculated as specified in each of the following for the categories of permanent establishment, etc. listed therein:
a permanent establishment, etc. of that domestic corporation: the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by 100 percent;
当該内国法人の恒久的施設等 当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に百分の百を乗じて計算した金額
a permanent establishment, etc. of a constituent entity whose ownership interests are directly or indirectly held by that domestic corporation (excluding those listed in (c) and (d)): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; hereinafter the same applies in this item);
a permanent establishment, etc. of a constituent entity whose ownership interests are directly or indirectly held by that domestic corporation (limited to that permanent establishment, etc. in the case where that constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that permanent establishment, etc.) has the international minimum tax amount, etc. for that covered fiscal year of that permanent establishment, etc.): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that constituent entity;
a permanent establishment, etc. of a constituent entity whose ownership interests are indirectly held by that domestic corporation through another constituent entity (limited to that permanent establishment, etc. in the case where that other constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that constituent entity) has the international minimum tax amount, etc. for that covered fiscal year of that permanent establishment, etc., and excluding one listed in (c)): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that other constituent entity;
a jointly controlled entity, etc. (excluding one listed in the following item): the amount calculated as specified in each of the following for the categories of jointly controlled entity, etc. listed therein:
a jointly controlled entity, etc. (excluding one listed in (b)) whose ownership interests are directly or indirectly held by that domestic corporation (limited to the ultimate parent company, etc., an intermediate parent company, etc. (excluding an intermediate parent company, etc. in the case where there is an ultimate parent company, etc. on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that jointly controlled entity, etc., or a tax equivalent thereto in a foreign country, is to be imposed, or anything else specified by Cabinet Order; the same applies in (b) and the following item) or a partially-owned parent entity (excluding that partially-owned parent entity in the case where another partially-owned parent entity on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that jointly controlled entity, etc., or a tax equivalent thereto in a foreign country, is to be imposed directly or indirectly holds all of the interests in that partially-owned parent entity; the same applies in (b) and that item) of that specified multinational enterprise group, etc., and excluding one whose country of location is not Japan; hereinafter the same applies in this item and the following item): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that jointly controlled entity, etc. by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; the same applies in (b));
当該内国法人（当該特定多国籍企業グループ等の最終親会社等、中間親会社等（当該共同支配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る最終親会社等がある場合における中間親会社等その他の政令で定めるものを除く。ロ及び次号において同じ。）又は被部分保有親会社等（当該共同支配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る他の被部分保有親会社等が当該被部分保有親会社等の持分の全部を直接又は間接に有する場合における当該被部分保有親会社等を除く。ロ及び同号において同じ。）に限るものとし、その所在地国が我が国でないものを除く。以下この号及び次号において同じ。）がその所有持分を直接又は間接に有する共同支配会社等（ロに掲げるものを除く。） 当該共同支配会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられ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。ロにおいて同じ。）を乗じて計算した金額
a jointly controlled entity, etc. whose ownership interests are indirectly held by that domestic corporation through a constituent entity (limited to that jointly controlled entity, etc. in the case where that constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that jointly controlled entity, etc.) has the international minimum tax amount, etc. for that covered fiscal year of that jointly controlled entity, etc.): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that jointly controlled entity, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that constituent entity;
a jointly controlled entity, etc. (limited to one listed in Article 82, item (xv), (c) (Definitions)): the amount calculated as specified in each of the following for the categories of permanent establishment, etc. listed therein:
a permanent establishment, etc. of a jointly controlled entity, etc. whose ownership interests are directly or indirectly held by that domestic corporation (excluding one listed in (b)): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; the same applies in (b));
a permanent establishment, etc. of a jointly controlled entity, etc. whose ownership interests are indirectly held by that domestic corporation through a constituent entity (limited to that permanent establishment, etc. in the case where that constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that permanent establishment, etc.) has the international minimum tax amount, etc. for that covered fiscal year of that permanent establishment, etc.): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that constituent entity.
The term "group international minimum tax amount for constituent entities" referred to in the preceding paragraph means the sum of the amounts specified in each of the following items for the categories of cases listed in the respective items.
前項の「構成会社等に係るグループ国際最低課税額」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の合計額をいう。
in the case where the jurisdictional effective tax rate prescribed in (a), (3) in the country of location of a constituent entity (excluding a stateless constituent entity; hereinafter the same applies up to item (iii)) belonging to a specified multinational enterprise group, etc. for each covered fiscal year is less than the base tax rate, and there is an amount of jurisdictional group net income prescribed in (a), (1) of that specified multinational enterprise group, etc. pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c):
the current jurisdictional international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)):
the amount of jurisdictional group net income (meaning the remaining amount after deducting the amount listed in (ii) from the amount listed in (i); hereinafter the same applies up to item (iii)):
国別グループ純所得の金額（（ｉ）に掲げる金額から（ｉｉ）に掲げる金額を控除した残額をいう。以下第三号までにおいて同じ。）
the sum of the individual computed income for that covered fiscal year of all constituent entities whose country of location is that country of location;
the sum of the individual computed loss for that covered fiscal year of all constituent entities whose country of location is that country of location;
the sum of the following amounts:
次に掲げる金額の合計額
the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of salaries, wages, remuneration, annual allowances, bonuses or other payments of a similar nature, or other expenses, for that covered fiscal year of all constituent entities whose country of location is that country of location;
the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of tangible Fixed Assets or other assets for that covered fiscal year of all constituent entities whose country of location is that country of location;
the ratio obtained by deducting, from the base tax rate, the jurisdictional effective tax rate in that country of location for that covered fiscal year (meaning the ratio that the amount listed in (i) (in the case where the amount listed in (i) for that covered fiscal year exceeds zero and there is an amount of jurisdictional group net income pertaining to that country of location in that covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) pertaining to that country of location is less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the amount listed in (i) for that past covered fiscal year falls below zero, and in the case where the amount listed in (i) for that covered fiscal year is less than zero, zero) accounts for in the amount listed in (ii); the same applies in the following item):
基準税率から当該対象会計年度に係る当該所在地国における国別実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、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において、過去対象会計年度のうちに当該所在地国に係る（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
the jurisdictional adjusted covered tax amount (meaning the sum of the adjusted covered taxes for that covered fiscal year of all constituent entities whose country of location is that country of location; the same applies in item (iii));
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current jurisdictional international minimum tax amount pertaining to the country of location of a constituent entity for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (iii));
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income pertaining to that constituent entity (limited to an investment entity, etc.) that was not distributed to other constituent entities; the same applies in (b) of the following item and (b) of item (iii));
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
in the case where the jurisdictional effective tax rate in the country of location of a constituent entity belonging to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is an amount of jurisdictional group net income of that specified multinational enterprise group, etc. pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b):
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
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
in 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 that specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) (if, where the jurisdictional adjusted covered tax amount for that covered fiscal year is less than zero, the amount by which it falls below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
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定国別調整後対象租税額を超える場合にあつては、イからハまで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）
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
the remaining amount after deducting, from the amount by which the jurisdictional adjusted covered tax amount for that covered fiscal year falls below zero where it is less than zero, the specified jurisdictional adjusted covered tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the base tax rate):
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から当該対象会計年度の当該所在地国に係る特定国別調整後対象租税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に基準税率を乗じて計算した金額をいう。）を控除した残額
the sum of the individual computed loss for that covered fiscal year of all constituent entities whose country of location is that country of location;
the sum of the individual computed income for that covered fiscal year of all constituent entities whose country of location is that country of location;
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
in the case where the stateless constituent entity effective tax rate of a stateless constituent entity belonging to a specified multinational enterprise group, etc. for each covered fiscal year (meaning the ratio that the adjusted covered taxes for that covered fiscal year (in the case where the adjusted covered taxes for that covered fiscal year exceed zero and there is individual computed income of that stateless constituent entity in that covered fiscal year, if there is a past covered fiscal year for which the adjusted covered taxes are less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the adjusted covered taxes for that past covered fiscal year fall below zero, and in the case where the adjusted covered taxes for that covered fiscal year are less than zero, zero) account for in the individual computed income for that covered fiscal year; the same applies in (a), (2) and the following item) is less than the base tax rate, and there is individual computed income of that stateless constituent entity in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c) for that stateless 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無国籍構成会社等の無国籍構成会社等実効税率（当該対象会計年度に係る調整後対象租税額（当該対象会計年度に係る調整後対象租税額が零を超え、かつ、当該対象会計年度において当該無国籍構成会社等の個別計算所得金額がある場合において、過去対象会計年度のうちに調整後対象租税額が零を下回るものがあるときは、当該過去対象会計年度に係る調整後対象租税額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る調整後対象租税額が零を下回る場合には零とする。）が当該対象会計年度に係る個別計算所得金額のうちに占める割合をいう。イ（２）及び次号において同じ。）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無国籍構成会社等の個別計算所得金額がある場合 当該無国籍構成会社等のイからハまで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
the current international minimum tax amount for that covered fiscal year (meaning the amount calculated by multiplying the amount listed in (1) by the ratio listed in (2); the same applies in (b)):
当該対象会計年度に係る当期国際最低課税額（（１）に掲げる金額に（２）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。）
the individual computed income for that covered fiscal year;
the ratio obtained by deducting the stateless constituent entity effective tax rate for that covered fiscal year from the base tax rate;
the recalculated international minimum tax amount for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current international minimum tax amount for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (vi));
the international minimum tax amount on undistributed income for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income of that stateless constituent entity (limited to an investment entity, etc.) that was not distributed to other constituent entities; the same applies in (b) of the following item and (b) of item (vi));
the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
当該対象会計年度に係る自国内最低課税額に係る税の額
in the case where the stateless constituent entity effective tax rate of a stateless constituent entity belonging to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is individual computed income of that stateless constituent entity in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b) for that stateless 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無国籍構成会社等の無国籍構成会社等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無国籍構成会社等の個別計算所得金額がある場合 当該無国籍構成会社等の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
当該対象会計年度に係る再計算国際最低課税額
当該対象会計年度に係る未分配所得国際最低課税額
the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
当該対象会計年度に係る自国内最低課税額に係る税の額
in the case where there is no individual computed income of a stateless constituent entity belonging to a specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) for that stateless constituent entity (if, where the adjusted covered taxes for that covered fiscal year are less than zero, the amount by which they fall below zero exceeds the specified adjusted covered taxes prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
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無国籍構成会社等の個別計算所得金額がない場合 当該無国籍構成会社等の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調整後対象租税額を超える場合にあつては、イからハまで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再計算国際最低課税額
当該対象会計年度に係る未分配所得国際最低課税額
the remaining amount after deducting, from the amount by which the adjusted covered taxes for that covered fiscal year fall below zero where they are less than zero, the specified adjusted covered taxes for that covered fiscal year (meaning the amount calculated by multiplying the individual computed loss for that covered fiscal year of that stateless constituent entity by the base tax rate);
the amount of tax on a domestic minimum top-up amount for that covered fiscal year.
当該対象会計年度に係る自国内最低課税額に係る税の額
In 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 group, etc. (referred to as "specified constituent entities" in this paragraph), the provisions of items (i) through (iii) of the preceding paragraph apply separately to specified constituent entities and constituent entities other than specified constituent entities, for each specified constituent entity (in the case where there is, in that country of location, a group of enterprises consisting solely of those specified constituent entities (limited to specified constituent entities listed in item (ii)), including other specified constituent entities belonging to that group of enterprises, and in the case where there are, in that country of location, other specified constituent entities (limited to specified constituent entities listed in item (iii)) other than that specified constituent entity (limited to a specified constituent entity listed in that item), including those other specified constituent entities).
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、それぞれの特定構成会社等（当該所在地国に当該特定構成会社等（第二号に掲げる特定構成会社等に限る。）のみで構成される企業集団がある場合には当該企業集団に属する他の特定構成会社等を含むものとし、当該所在地国に当該特定構成会社等（第三号に掲げる特定構成会社等に限る。）以外の他の特定構成会社等（同号に掲げる特定構成会社等に限る。）がある場合には当該他の特定構成会社等を含む。）ごとに前項第一号から第三号までの規定を適用する。
a minority-owned constituent entity (excluding those listed in the following item and item (iii));
被少数保有構成会社等（次号及び第三号に掲げるものを除く。）
a minority-owned parent constituent entity (excluding one listed in the following item) or a minority-owned subsidiary constituent entity (excluding one listed in that item);
被少数保有親構成会社等（次号に掲げるものを除く。）又は被少数保有子構成会社等（同号に掲げるものを除く。）
The term "group international minimum tax amount for jointly controlled entities, etc." referred to in paragraph (1) means the sum of the amounts obtained by adding up, for each jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc., the amounts specified in each of the following items for the categories of cases listed in the respective items.
第一項の「共同支配会社等に係るグループ国際最低課税額」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合計した金額の合計額をいう。
in the case where the jurisdictional effective tax rate prescribed in (a), (3) in the country of location of a jointly controlled entity, etc. (excluding a stateless jointly controlled entity; hereinafter the same applies up to item (iii)) pertaining to a specified multinational enterprise group, etc. for each covered fiscal year is less than the base tax rate, and there is an amount of jurisdictional group net income prescribed in (a), (1) pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c):
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、当該対象会計年度において当該所在地国に係るイ（１）に規定する国別グループ純所得の金額がある場合 イからハまで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
the current jurisdictional international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)):
the amount of jurisdictional group net income (meaning the remaining amount after deducting the amount listed in (ii) from the amount listed in (i); hereinafter the same applies up to item (iii)):
国別グループ純所得の金額（（ｉ）に掲げる金額から（ｉｉ）に掲げる金額を控除した残額をいう。以下第三号までにおいて同じ。）
the sum of the individual computed income for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
the sum of the individual computed loss for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
the sum of the following amounts:
次に掲げる金額の合計額
the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of salaries, wages, remuneration, annual allowances, bonuses or other payments of a similar nature, or other expenses, for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of tangible Fixed Assets or other assets for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
the ratio obtained by deducting, from the base tax rate, the jurisdictional effective tax rate in that country of location for that covered fiscal year (meaning the ratio that the amount listed in (i) (in the case where the amount listed in (i) for that covered fiscal year exceeds zero and there is an amount of jurisdictional group net income pertaining to that country of location in that covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) pertaining to that country of location is less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the amount listed in (i) for that past covered fiscal year falls below zero, and in the case where the amount listed in (i) for that covered fiscal year is less than zero, zero) accounts for in the amount listed in (ii); the same applies in the following item):
基準税率から当該対象会計年度に係る当該所在地国における国別実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、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において、過去対象会計年度のうちに当該所在地国に係る（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
the jurisdictional adjusted covered tax amount (meaning the sum of the adjusted covered taxes for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location; the same applies in item (iii));
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current jurisdictional international minimum tax amount pertaining to the country of location of a jointly controlled entity, etc. for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (iii));
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income pertaining to that jointly controlled entity, etc. (limited to an investment entity, etc.; the same applies in (c)) that was not distributed to other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc.; the same applies in (b) of the following item and (b) of item (iii));
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
in 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, etc. for each covered fiscal year is the base tax rate or more, and there is an amount of jurisdictional group net income pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (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
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
in 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 group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) (if, where the jurisdictional adjusted covered tax amount for that covered fiscal year is less than zero, the amount by which it falls below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
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る場合にあつては、イからハまで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）
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
the remaining amount after deducting, from the amount by which the jurisdictional adjusted covered tax amount for that covered fiscal year falls below zero where it is less than zero, the specified jurisdictional adjusted covered tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the base tax rate):
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から当該対象会計年度の当該所在地国に係る特定国別調整後対象租税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に基準税率を乗じて計算した金額をいう。）を控除した残額
the sum of the individual computed loss for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
the sum of the individual computed income for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
in the case where the stateless jointly controlled entity effective tax rate of a stateless jointly controlled entity pertaining to a specified multinational enterprise group, etc. for each covered fiscal year (meaning the ratio that the adjusted covered taxes for that covered fiscal year (in the case where the adjusted covered taxes for that covered fiscal year exceed zero and there is individual computed income of that stateless jointly controlled entity in that covered fiscal year, if there is a past covered fiscal year for which the adjusted covered taxes are less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the adjusted covered taxes for that past covered fiscal year fall below zero, and in the case where the adjusted covered taxes for that covered fiscal year are less than zero, zero) account for in the individual computed income for that covered fiscal year; the same applies in (a), (2) and the following item) is less than the base tax rate, and there is individual computed income of that stateless jointly controlled entity in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c) for that stateless jointly controlled entity:
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無国籍共同支配会社等の無国籍共同支配会社等実効税率（当該対象会計年度に係る調整後対象租税額（当該対象会計年度に係る調整後対象租税額が零を超え、かつ、当該対象会計年度において当該無国籍共同支配会社等の個別計算所得金額がある場合において、過去対象会計年度のうちに調整後対象租税額が零を下回るものがあるときは、当該過去対象会計年度に係る調整後対象租税額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る調整後対象租税額が零を下回る場合には零とする。）が当該対象会計年度に係る個別計算所得金額のうちに占める割合をいう。イ（２）及び次号において同じ。）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無国籍共同支配会社等の個別計算所得金額がある場合 当該無国籍共同支配会社等のイからハまで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
the current international minimum tax amount for that covered fiscal year (meaning the amount calculated by multiplying the amount listed in (1) by the ratio listed in (2); the same applies in (b)):
当該対象会計年度に係る当期国際最低課税額（（１）に掲げる金額に（２）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。）
the individual computed income for that covered fiscal year;
the ratio obtained by deducting the stateless jointly controlled entity effective tax rate for that covered fiscal year from the base tax rate;
the recalculated international minimum tax amount for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current international minimum tax amount for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (vi));
the international minimum tax amount on undistributed income for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income of that stateless jointly controlled entity (limited to an investment entity, etc.; the same applies in (c)) that was not distributed to other jointly controlled entities, etc. pertaining to that stateless jointly controlled entity; the same applies in (b) of the following item and (b) of item (vi));
the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
当該対象会計年度に係る自国内最低課税額に係る税の額
in the case where the stateless jointly controlled entity effective tax rate of a stateless jointly controlled entity pertaining to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is individual computed income of that stateless jointly controlled entity in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b) for that stateless jointly controlled entity:
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無国籍共同支配会社等の無国籍共同支配会社等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無国籍共同支配会社等の個別計算所得金額がある場合 当該無国籍共同支配会社等の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
当該対象会計年度に係る再計算国際最低課税額
当該対象会計年度に係る未分配所得国際最低課税額
the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
当該対象会計年度に係る自国内最低課税額に係る税の額
in the case where there is no individual computed income of a stateless jointly controlled entity pertaining to a specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) for that stateless jointly controlled entity (if, where the adjusted covered taxes for that covered fiscal year are less than zero, the amount by which they fall below zero exceeds the specified adjusted covered taxes prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
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無国籍共同支配会社等の個別計算所得金額がない場合 当該無国籍共同支配会社等の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調整後対象租税額を超える場合にあつては、イからハまで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再計算国際最低課税額
当該対象会計年度に係る未分配所得国際最低課税額
the remaining amount after deducting, from the amount by which the adjusted covered taxes for that covered fiscal year fall below zero where they are less than zero, the specified adjusted covered taxes for that covered fiscal year (meaning the amount calculated by multiplying the individual computed loss for that covered fiscal year of that stateless jointly controlled entity by the base tax rate);
当該対象会計年度に係る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に係る特定調整後対象租税額（当該無国籍共同支配会社等の当該対象会計年度に係る個別計算損失金額に基準税率を乗じて計算した金額をいう。）を控除した残額
the amount of tax on a domestic minimum top-up amount for that covered fiscal year.
当該対象会計年度に係る自国内最低課税額に係る税の額
In 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, etc. pertaining to a specified multinational enterprise group, etc. (referred to as "specified jointly controlled entities" in this paragraph), the provisions of items (i) through (iii) of the preceding paragraph apply separately to specified jointly controlled entities and jointly controlled entities, etc. other than specified jointly controlled entities, for each specified jointly controlled entity (in the case where there is, in that country of location, a group of enterprises consisting solely of those specified jointly controlled entities (limited to specified jointly controlled entities listed in item (ii)), including other specified jointly controlled entities belonging to that group of enterprises, and in the case where there are, in that country of location, other specified jointly controlled entities (limited to specified jointly controlled entities listed in item (iii)) other than that specified jointly controlled entity (limited to a specified jointly controlled entity listed in that item), including those other specified jointly controlled entities).
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、それぞれの特定共同支配会社等（当該所在地国に当該特定共同支配会社等（第二号に掲げる特定共同支配会社等に限る。）のみで構成される企業集団がある場合には当該企業集団に属する他の特定共同支配会社等を含むものとし、当該所在地国に当該特定共同支配会社等（第三号に掲げる特定共同支配会社等に限る。）以外の他の特定共同支配会社等（同号に掲げる特定共同支配会社等に限る。）がある場合には当該他の特定共同支配会社等を含む。）ごとに前項第一号から第三号までの規定を適用する。
a minority-owned jointly controlled entity (excluding those listed in the following item and item (iii));
被少数保有共同支配会社等（次号及び第三号に掲げるものを除く。）
a minority-owned parent jointly controlled entity (excluding one listed in the following item) or a minority-owned subsidiary jointly controlled entity (excluding one listed in that item);
被少数保有親共同支配会社等（次号に掲げるものを除く。）又は被少数保有子共同支配会社等（同号に掲げるものを除く。）
In the case where tax on a domestic minimum top-up amount is to be imposed on a constituent entity belonging to a specified multinational enterprise group, etc. under the laws and regulations concerning taxes of a country, etc. (meaning Japan or a country or region other than Japan; the same applies in item (ii)), if the tax on a domestic minimum top-up amount for each covered fiscal year satisfies all of the following requirements, the amount specified in items (i) through (iii) of paragraph (2) pertaining to the country of location of that constituent entity for that covered fiscal year (in the case where that constituent entity is a stateless constituent entity, the amount specified in items (iv) through (vi) of that paragraph for that constituent entity) is to be zero.
特定多国籍企業グループ等に属する構成会社等が国等（我が国又は我が国以外の国若しくは地域をいう。第二号において同じ。）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場合において、各対象会計年度の当該自国内最低課税額に係る税が次に掲げる要件の全てを満たすときは、当該対象会計年度の当該構成会社等の所在地国に係る第二項第一号から第三号までに定める金額（当該構成会社等が無国籍構成会社等である場合にあつては、当該構成会社等の同項第四号から第六号までに定める金額）は、零とする。
the laws and regulations concerning that tax on a domestic minimum top-up amount are laws and regulations specified by Cabinet Order as those containing provisions found to be similar to the provisions concerning the calculation of the net income or loss for the fiscal year (meaning the net income or loss for the fiscal year prescribed in Article 82, item (xxvi); the same applies in item (ii) of the following paragraph) in corporation tax on the international minimum tax amount for each covered fiscal year;
当該自国内最低課税額に係る税に関する法令が、各対象会計年度の国際最低課税額に対する法人税における当期純損益金額（第八十二条第二十六号に規定する当期純損益金額をいう。次項第二号において同じ。）の計算に関する規定と同様であると認められる規定が設けられている法令として政令で定めるものであること。
the laws and regulations concerning that tax on a domestic minimum top-up amount satisfy the requirement of not imposing tax on a domestic minimum top-up amount only in the case where the ultimate parent company, etc. or a partially-owned parent entity holds all of the interests in all constituent entities whose country of location is that country, etc. during the period from the first day of that covered fiscal year to the last day thereof, or any other requirement specified by Cabinet Order.
In the case where the ultimate parent company, etc. of a specified multinational enterprise group, etc., in each covered fiscal year, has as its country of location a country or region designated by the Minister of Finance as a country or region internationally recognized as satisfying the following requirements and other requirements specified by Ministry of Finance Order, the amount specified in items (i) through (iii) of paragraph (2) pertaining to a constituent entity belonging to that specified multinational enterprise group, etc. for that covered fiscal year (in the case where that constituent entity is a stateless constituent entity, the amount specified in items (iv) through (vi) of that paragraph for that constituent entity) is to be zero.
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、当該対象会計年度の当該特定多国籍企業グループ等に属する構成会社等に係る第二項第一号から第三号までに定める金額（当該構成会社等が無国籍構成会社等である場合にあつては、当該構成会社等の同項第四号から第六号までに定める金額）は、零とする。
under the laws and regulations concerning taxes of that country or region (limited to those enacted before January 1, 2029; the same applies in the following item and item (iii)), taxes on the income of companies, etc. are to be imposed at a tax rate of 20 percent or more;
under the laws and regulations concerning taxes of that country or region, tax on a domestic minimum top-up amount is to be imposed, or, in the case where the amount of taxes 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 that company, etc., taxes (excluding tax on a domestic minimum top-up amount) are to be 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 for each covered fiscal year of that company, etc.;
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 laws and regulations concerning taxes of that country or region contain provisions under which, in the case where a company, etc. whose interests are directly or indirectly held by another company, etc. (referred to as a "subsidiary, etc." in this item) does not itself carry out the management, control and operation of its business in the country or region in which its head office or principal office is located, or in any other case, the amount of income of that subsidiary, etc. is deemed to be the amount of proceeds of that other company, etc. and is included in the amount of gross profit, and which, in principle, calculate the amount to be included in the amount of gross profit on the basis of the entire amount of income of that subsidiary, etc.;
その国又は地域の租税に関する法令において、他の会社等に持分を直接又は間接に有される会社等（以下この号において「子会社等」という。）がその本店又は主たる事務所の所在する国又は地域においてその事業の管理、支配及び運営を自ら行つていない場合その他の場合において、当該子会社等の所得の金額を当該他の会社等の収益の額とみなして益金の額に算入する規定であつて、原則として当該子会社等の全ての所得の金額を基礎としてその益金の額に算入する金額を算出するものが設けられていること。
the laws and regulations concerning taxes of that country or region contain provisions that allow the amount of taxes imposed on the income of a company, etc. under the laws and regulations concerning taxes of a country or region other than that country or region to be deducted from the amount of taxes on the income of that company, etc. (limited to those that allow the amount of tax on a domestic minimum top-up amount to be deducted).
その国又は地域の租税に関する法令において、会社等の所得に対する租税の額からその国又は地域以外の国又は地域の租税に関する法令により当該会社等の所得に対して課される租税の額を控除することができる規定（自国内最低課税額に係る税の額を控除することができるものに限る。）が設けられていること。
In the case where a constituent entity belonging to a specified multinational enterprise group, etc. (excluding an investment entity, etc.; hereinafter the same applies in this paragraph) satisfies all of the following requirements in each covered fiscal year, the current jurisdictional international minimum tax amount prescribed in paragraph (2), item (i), (a) pertaining to the country of location of that constituent entity for that covered fiscal year is to be zero.
the amount calculated, as specified by Cabinet Order, as the average amount of the revenue in the country of location of the constituent entity 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;
当該構成会社等の所在地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 the country of location of the constituent entity 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.
当該構成会社等の所在地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 constituent entity belonging to a specified multinational enterprise group, etc. (limited to one where the constituent entities whose country of location is the country of location of that constituent entity 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 jurisdictional international minimum tax amount prescribed in paragraph (2), item (i)(a) pertaining to that country of location for the covered fiscal year is zero:
特定多国籍企業グループ等に属する構成会社等（当該構成会社等の所在地国を所在地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。）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す場合には、当該対象会計年度の当該所在地国に係る第二項第一号イに規定する当期国別国際最低課税額は、零とする。
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 adjusted covered taxes for the covered fiscal year of all constituent entities whose country of location is that country of location (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 that country of location 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);
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 that country of location (excluding constituent entities excluded from consolidation), the revenue in that country of location 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 constituent entity for the covered fiscal year.
The provisions of paragraph (3) apply mutatis mutandis in the case where there is a specified constituent entity prescribed in paragraph (3) whose country of location is the country of location referred to in the preceding paragraph. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in paragraph (3) is deemed to be replaced with "paragraph (9), item (i)".
The provisions of paragraphs (6) through (9) 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 any of paragraphs (6) through (9) is sought with regard to the domestic corporation referred to in paragraph (1); 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 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).
第六項から第九項までの規定は、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際最低課税額等報告事項等（第一項の内国法人について第六項から第九項までのいずれか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。
In the case where the group international 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 for the country of location prescribed in that item; the same applies hereinafter in this 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) apply), the amount listed in (a)(2) of that item pertaining to that country of location 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際最低課税額等報告事項等（同号に規定する所在地国に係る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当該所在地国に係る同号イ（２）に掲げる金額は、零とする。
In the case where the group international minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (iii) or (vi) (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 item (iii) of that paragraph for the country of location prescribed in that item or of the amount specified in item (vi) of that paragraph for the stateless constituent entity prescribed in that item; the same applies hereinafter in this 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) apply), the amount listed in paragraph (2), item (iii)(c) pertaining to that country of location for the covered fiscal year, or the amount listed in item (vi)(c) of that paragraph for the stateless constituent entity, is zero.
第二項第三号若しくは第六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際最低課税額等報告事項等（同項第三号に規定する所在地国に係る同号に定める金額又は同項第六号に規定する無国籍構成会社等の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当該所在地国に係る第二項第三号ハに掲げる金額又は当該無国籍構成会社等の同項第六号ハに掲げる金額は、零とする。
The provisions of paragraphs (6) through (8) and the preceding three paragraphs apply mutatis mutandis to the group international minimum tax amount for jointly controlled entities, etc. prescribed in paragraph (4). In this case, the phrase "paragraph (2), items (i) through (iii)" in paragraphs (6) and (7) is deemed to be replaced with "paragraph (4), items (i) through (iii)"; the phrase "paragraph (2), item (i)(a)" in paragraph (8) is deemed to be replaced with "paragraph (4), item (i)(a)"; the phrase "in the country of location of the constituent entity" 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. whose country of location is the country of location pertaining to that jointly controlled entity, etc."; the phrase "of the specified multinational enterprise group, etc. for" is deemed to be replaced with "for"; the phrase "The provisions of paragraphs (6) through (9)" in paragraph (11) is deemed to be replaced with "The provisions of paragraphs (6) through (8)"; the phrase "any of paragraphs (6) through (9)" is deemed to be replaced with "any of paragraphs (6) through (8) as applied mutatis mutandis pursuant to paragraph (14)"; the phrase "paragraph (2), item (i)" in paragraph (12) is deemed to be replaced with "paragraph (4), item (i)"; the phrase "paragraph (2), item (iii) or" in the preceding paragraph is deemed to be replaced with "paragraph (4), item (iii) or"; and the phrase "paragraph (2), item (iii)(c)" is deemed to be replaced with "paragraph (4), item (iii)(c)".
第六項から第八項まで及び前三項の規定は、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について準用する。この場合において、第六項及び第七項中「第二項第一号から第三号まで」とあるのは「第四項第一号から第三号まで」と、第八項中「第二項第一号イ」とあるのは「第四項第一号イ」と、同項各号中「構成会社等の所在地国における」とあるのは「共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の」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「第六項から第九項までの規定」とあるのは「第六項から第八項までの規定」と、「ついて第六項から第九項まで」とあるのは「ついて第十四項において準用する第六項から第八項まで」と、第十二項中「第二項第一号」とあるのは「第四項第一号」と、前項中「第二項第三号若しくは」とあるのは「第四項第三号若しくは」と、「第二項第三号ハ」とあるのは「第四項第三号ハ」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 group international minimum tax amount and the international minimum tax amount by entity prescribed in paragraph (1) 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.
When the Minister of Finance has designated a country or region pursuant to the provisions of paragraph (7) (including as applied mutatis mutandis pursuant to paragraph (14)), they make a public notification thereof.
The calculation of the international minimum tax amount and other necessary matters concerning the application of the provisions of paragraph (3) and paragraphs (5) through (15) are specified by Cabinet Order.
国際最低課税額の計算その他第三項及び第五項から第十五項までの規定の適用に関し必要な事項は、政令で定める。