Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 1209 terms: 89 with the Ministry of Justice's English, 1120 in our translation, marked as such.
事業年度
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるもの
A corporation whose head office or principal office is in Japan.
国内に本店又は主たる事務所を有する法人
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.
第八十二条第三号（定義）に規定する多国籍企業グループ等の同条第十号に規定する最終親会社等の同条第一号に規定する連結等財務諸表の作成に係る期間
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
内国法人以外の法人
The amount by which a corporation's deductible expenses (損金) for a business year exceed its gross profits (益金) for that year, in calculating its income for the year.
各事業年度の所得の金額の計算上当該事業年度の損金の額が当該事業年度の益金の額を超える場合におけるその超える部分の金額
A group tax sharing parent corporation (通算親法人) or group tax sharing subsidiary corporation (通算子法人): a corporation that has, with the others in its group, the approval under Article 64-9(1) to use the group tax sharing system.
通算親法人及び通算子法人
適格合併
A merger (合併) of one of the kinds Article 2, item (xii)-8 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the employees and the main business carry on, or one for running a business jointly — in which the acquired corporation's shareholders receive nothing but shares of the acquiring corporation or of its wholly owning parent, apart from dividends, payments to dissenting shareholders and, where the acquiring corporation already held two-thirds or more of the shares, payments to the other shareholders.
次のいずれかに該当する合併で被合併法人の株主等に合併法人又は合併親法人（合併法人との間に当該合併法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人をいう。）のうちいずれか一の法人の株式又は出資以外の資産（当該株主等に対する剰余金の配当等（株式又は出資に係る剰余金の配当、利益の配当又は剰余金の分配をいう。）として交付される金銭その他の資産、合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産及び合併の直前において合併法人が被合併法人の発行済株式等の総数又は総額の三分の二以上に相当する数又は金額の株式又は出資を有する場合における当該合併法人以外の株主等に交付される金銭その他の資産を除く。）が交付されないもの
確定申告書
A return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2), including a return filed after the due date (期限後申告書) for it.
第七十四条第一項（確定申告）又は第百四十四条の六第一項若しくは第二項（確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）
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.
次に掲げるものの区分に応じそれぞれ次に定める国又は地域（これらが二以上ある場合には、政令で定める国又は地域）
A corporation other than a public corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等) — the bodies Article 2, items (v) to (vii) list in Appended Tables 1 to 3 — not counting an association or foundation without juridical personality (人格のない社団等).
第五号から第七号までに掲げる法人以外の法人をいい、人格のない社団等を含まない
A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.
一の者が法人の発行済株式等の全部を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の完全支配の関係」という。）又は一の者との間に当事者間の完全支配の関係がある法人相互の関係
A corporation that receives the assets and liabilities of an acquired corporation (被合併法人) in a merger.
合併により被合併法人から資産及び負債の移転を受けた法人
被合併法人
A corporation that transferred its assets and liabilities to another corporation by a merger (合併).
合併によりその有する資産及び負債の移転を行つた法人
A corporation that receives assets or liabilities from a splitting corporation (分割法人) in a company split.
分割により分割法人から資産又は負債の移転を受けた法人
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.
多国籍企業グループ等のうち、各対象会計年度の直前の四対象会計年度のうち二以上の対象会計年度において、その総収入金額として財務省令で定める金額が七億五千万ユーロ（当該四対象会計年度のうち、対象会計年度の期間が一年でないものにあつては、その期間に応じ政令で定めるところにより計算した金額）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以上であるものその他これに準ずるものとして政令で定める多国籍企業グループ等
In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as amended by Article 3 of that Act, counting only the amendments listed in Article 1, item (v)(b) of those supplementary provisions.
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
法人でない社団又は財団で代表者又は管理人の定めがあるもの
中間申告書
A return a corporation files under Article 71, paragraph (1), or, for a foreign corporation, Article 144-3, paragraph (1) or (2), within two months after the day six months into a business year longer than six months.
第七十一条第一項（中間申告）又は第百四十四条の三第一項若しくは第二項（中間申告）の規定による申告書
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
次に掲げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする
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.
次に掲げるもの
This Act as it stood before Article 3 of Act No. 8 of 2020 amended it.
A reassessment under Article 24 or Article 26 (re-reassessment) of the Act on General Rules for National Taxes: the district tax office director (税務署長), after an examination, correcting the tax basis or tax amount stated in a tax return, or in an earlier reassessment or determination (決定).
国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正
A corporation listed in Appended Table 2 (別表第二) of this Act — among them general incorporated associations and foundations that are non-profit corporations (非営利型法人), social medical care corporations (社会医療法人), school corporations (学校法人) and the other bodies it names.
別表第二に掲げる法人
A corporation that received assets, or assets together with liabilities, from a corporation making a capital contribution in kind (現物出資法人) by a capital contribution in kind (現物出資).
現物出資により現物出資法人から資産の移転を受け、又はこれと併せて負債の移転を受けた法人
A company split (分割) of one of the kinds Article 2, item (xii)-11 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the split business's main assets, employees and operations carry over, one for running a business jointly, or one to run a business independently in a new corporation — in which nothing but shares of the succeeding corporation or of its wholly owning parent is given as consideration, and, in a company split by split-off (分割型分割), the shares are given in proportion to the shareholdings in the splitting corporation.
次のいずれかに該当する分割で分割対価資産として分割承継法人又は分割承継親法人（分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人をいう。）のうちいずれか一の法人の株式以外の資産が交付されないもの（当該株式が交付される分割型分割にあつては、当該株式が分割法人の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数（出資にあつては、金額）の割合に応じて交付されるものに限る。）
A parent corporation (親法人) as described in Article 64-9(1) that has received the approval under that paragraph to use the group tax sharing system.
第六十四条の九第一項（通算承認）に規定する親法人であつて同項の規定による承認を受けたもの
A capital contribution in kind (現物出資) of one of the kinds Article 2, item (xii)-14 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the main assets, employees and business carry over, or one for running a business jointly — other than contributions the item excludes, such as moving real estate in Japan or other domestic assets to a foreign corporation.
次のいずれかに該当する現物出資（被現物出資法人である外国法人に国内にある不動産その他の政令で定める資産（以下この号において「国内不動産等」という。）、国内事業所等（内国法人にあつては第六十九条第四項第一号（外国税額の控除）に規定する本店等をいい、外国法人にあつては恒久的施設をいう。）を通じて行う事業に係る資産（外国法人の発行済株式等の総数又は総額の百分の二十五以上に相当する数又は金額の株式を有する場合におけるその外国法人の株式を除く。）若しくは負債（以下この号において「国内資産等」という。）又は内国法人の工業所有権、著作権その他の政令で定める資産（以下この号において「無形資産等」という。）の移転を行うもの（当該国内不動産等、国内資産等及び無形資産等の全部が当該移転により当該被現物出資法人である外国法人の恒久的施設を通じて行う事業に係る資産又は負債となるものとして政令で定めるものを除く。）、外国法人が内国法人又は他の外国法人に第百三十八条第一項第一号（国内源泉所得）に規定する本店等（以下この号において「本店等」という。）を通じて行う事業に係る資産（国内不動産等を除く。）又は負債（以下この号において「外国法人国外資産等」という。）の移転を行うもの（当該他の外国法人に外国法人国外資産等の移転を行うものにあつては、当該外国法人国外資産等の全部又は一部が当該移転により当該他の外国法人の恒久的施設を通じて行う事業に係る資産又は負債となるものに限る。）及び内国法人が外国法人に第六十九条第四項第一号に規定する国外事業所等を通じて行う事業に係る資産又は負債（以下この号において「内国法人国外資産等」という。）の移転を行うもので当該内国法人国外資産等の全部又は一部が当該移転により当該外国法人の本店等を通じて行う事業に係る資産又は負債となるもの（国内資産等の移転を行うものに準ずるものとして政令で定めるものに限る。）並びに新株予約権付社債に付された新株予約権の行使に伴う当該新株予約権付社債についての社債の給付を除き、現物出資法人に被現物出資法人の株式のみが交付されるものに限る。）
国内源泉所得
In Part III (foreign corporations), the income with its source in Japan listed in Article 138, paragraph (1): income attributable to a foreign corporation's permanent establishment (恒久的施設) in Japan, income from using, holding or (as a Cabinet Order (政令) specifies) selling assets in Japan, consideration for certain personal services provided in Japan, rent for real property in Japan and the like, and other income a Cabinet Order specifies as having its source in Japan.
次に掲げるもの
This Act as amended by Article 2 of Act No. 10 of 2006.
A splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another in a company split.
分割によりその有する資産又は負債の移転を行つた法人
協同組合等
A corporation listed in Appended Table 3 (別表第三) — among them fishery cooperatives (漁業協同組合), consumer cooperatives (消費生活協同組合), shinkin banks (信用金庫), forest owners' cooperatives (森林組合), their federations and the other bodies it names.
別表第三に掲げる法人
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.
会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含む。）
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.
次に掲げるもの
固定資産
Land (including rights over land), depreciable assets, telephone subscription rights and other assets that a Cabinet Order (政令) specifies.
土地（土地の上に存する権利を含む。）、減価償却資産、電話加入権その他の資産で政令で定めるもの
修正申告書
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
国税通則法第十九条第三項（修正申告）に規定する修正申告書
Shareholders, members of a general partnership company, limited partnership company or limited liability company, and other investors in a corporation.
株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者
Anywhere outside the area in which this Act is in force, that is, outside Japan.
この法律の施行地外の地域
A distribution in kind (現物分配) by a domestic corporation in which the only recipients of the assets are domestic ordinary corporations (普通法人) or cooperatives (協同組合等) that were in a full controlling interest (完全支配関係) with it immediately before the distribution.
内国法人を現物分配法人とする現物分配のうち、その現物分配により資産の移転を受ける者がその現物分配の直前において当該内国法人との間に完全支配関係がある内国法人（普通法人又は協同組合等に限る。）のみであるもの
有価証券
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act and similar instruments a Cabinet Order (政令) specifies, other than a corporation's own shares or capital contributions that it holds and instruments related to derivative transactions (デリバティブ取引) under Article 61-5, paragraph (1).
金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに準ずるもので政令で定めるもの（自己が有する自己の株式又は出資及び第六十一条の五第一項（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等）に規定するデリバティブ取引に係るものを除く。）
A corporation that received assets from a corporation making a distribution in kind (現物分配法人) by a distribution in kind (現物分配).
現物分配により現物分配法人から資産の移転を受けた法人
A profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business set by Cabinet Order (政令) that is carried on continuously from a place of business.
販売業、製造業その他の政令で定める事業で、継続して事業場を設けて行われるもの
One of the trusts Article 2, item (xxix)-2 lists — a trust providing for certificates of beneficial interest, a trust with no beneficiary, certain trusts set up by a corporation (other than a public corporation or public interest corporation, etc.), an investment trust under the Act on Investment Trusts and Investment Corporations, and a specific purpose trust (特定目的信託) under the Act on the Securitization of Assets — other than a collective investment trust (集団投資信託), a retirement pension trust, etc. (退職年金等信託) or a public interest trust, etc. (公益信託等).
次に掲げる信託（集団投資信託並びに第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託及び同項第二号に規定する公益信託等を除く。）
This Act as amended by Article 1 of Act No. 79 of 2002.
青色申告書
A return listed in Article 2, items (xxx) to (xxxiii) that a corporation files on the blue form under Article 121 (including as applied by Article 146(1)), together with an amended return (修正申告書) for one.
第百二十一条（青色申告）（第百四十六条第一項（青色申告）において準用する場合を含む。）の規定により青色の申告書によつて提出する第三十号、第三十一号、第三十二号及び第三十三号に掲げる申告書並びにこれらの申告書に係る修正申告書
A corporation that has transferred its assets, or its assets together with its liabilities, by a contribution in kind (現物出資).
現物出資によりその有する資産の移転を行い、又はこれと併せてその有する負債の移転を行つた法人
The full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9(1), or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.
通算親法人と通算子法人との間の完全支配関係（第六十四条の九第一項に規定する政令で定める関係に限る。以下この号において同じ。）又は通算親法人との間に完全支配関係がある通算子法人相互の関係
A company split in which all the assets the splitting corporation (分割法人) receives as consideration for the split (分割対価資産) are delivered to its shareholders, etc. on the day of the split, or are delivered directly to them; or a split with no consideration (無対価分割) where, just before it, the succeeding corporation (分割承継法人) holds all the splitting corporation's issued shares, etc. or the splitting corporation holds no shares of the succeeding corporation.
次に掲げる分割
This Act as it stood before Article 2 of Act No. 10 of 2006 amended it.
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
国税通則法第五十七条第一項（充当）の規定による充当
In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.
旧法人税法第十五条の二第一項に規定する連結事業年度
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).
各対象会計年度開始の日前に開始した対象会計年度
還付加算金
Interest on a refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: interest the tax authorities add when they refund or appropriate a refund, etc. (還付金等), at 7.3 percent a year for the period from the day after the date that paragraph sets until the refund is decided or the appropriation made, or for the period another national tax law sets.
国税通則法第五十八条第一項（還付加算金）に規定する還付加算金
A domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9(2), that has received the approval under Article 64-9(1) to use the group tax sharing system.
第六十四条の九第二項に規定する他の内国法人であつて同条第一項の規定による承認を受けたもの
In Part II, Chapter II (the international and domestic minimum taxes), a place in a country or region other than the one where an entity is located at which its business is carried on and that is treated as a permanent establishment under a tax treaty between the two, or, where there is none, is taxed as such by the other country, or meets the other cases Article 82, item (vi) lists.
会社等の所在地国以外の国又は地域（以下この号及び次号ハにおいて「他方の国」という。）において当該会社等の事業が行われる場合における次に掲げる場所
This Act as amended by Article 2 of Act No. 7 of 2018.
国内
中間納付額
The corporation tax a corporation must pay under Article 76 or Article 144-9 on its interim return (中間申告書), or that amount as changed where an amended return (修正申告書) is filed or a reassessment (更正) made.
第七十六条（中間申告による納付）又は第百四十四条の九（中間申告による納付）の規定により納付すべき法人税の額（その額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の法人税の額）
A return filed after the due date, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書
繰延資産
Expenses a corporation pays whose benefit lasts a year or more from the day of payment, of kinds a Cabinet Order (政令) specifies.
法人が支出する費用のうち支出の効果がその支出の日以後一年以上に及ぶもので政令で定めるもの
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
国税通則法第二十三条第三項（更正の請求）に規定する更正請求書
適用事業年度
In Article 64-7, a business year of a group tax sharing subsidiary corporation (通算子法人) to which Article 57(1), on the carryover of losses, applies.
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.
百分の十五
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).
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
In the supplementary provisions (附則) of this Act as enacted (Act No. 34 of 1965), which wholly revised the earlier Corporation Tax Act, the Corporation Tax Act as so revised.
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.
個別計算所得等の金額が零を超える場合における当該零を超える額
A relationship, as a Cabinet Order (政令) specifies, in which one person holds, directly or indirectly, more than 50 percent of a corporation's issued shares or capital contributions (not counting those the corporation holds itself), or the relationship between corporations each in such a relationship with the same person.
一の者が法人の発行済株式若しくは出資（当該法人が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。）の総数若しくは総額の百分の五十を超える数若しくは金額の株式若しくは出資を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の支配の関係」という。）又は一の者との間に当事者間の支配の関係がある法人相互の関係
The approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9(1) for a parent corporation (親法人) and the domestic corporations under its full controlling interest (完全支配関係) to use the group tax sharing system.
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.
次に掲げるもの
This Act as amended by Article 2 of Act No. 23 of 2008.
In Articles 19 to 29 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), a consolidated parent corporation business year as defined in Article 15-2(1) of the Corporation Tax Act as it stood before that Act amended it.
十月旧法人税法第十五条の二第一項に規定する連結親法人事業年度
自国内最低課税額に係る税
In Part 2, Chapter 2, on the corporation tax on the international minimum top-up amount (国際最低課税額), the corporation tax on the domestic minimum top-up amount (国内最低課税額) of each covered fiscal year (対象会計年度) and the local corporation tax (地方法人税) on that corporation tax, or a foreign tax corresponding to them.
各対象会計年度の国内最低課税額に対する法人税及び当該法人税に係る地方法人税又は外国におけるこれらに相当する税
The date this Act (Act No. 34 of 1965) came into effect.
In Articles 32 to 47 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), the Corporation Tax Act as amended by Article 2 of that Act, leaving out the amendments listed in Article 1, item (vii)(b) of those supplementary provisions.
In Article 64-7, each business year that began within ten years before the first day of a group tax sharing corporation's (通算法人) applicable business year (適用事業年度) — counted, for a group tax sharing subsidiary corporation (通算子法人) to which paragraph (1), item (i) applies, from the start date that item fixes; the losses arising in those years are shared out within the group as paragraph (1), item (ii) sets.
A corporation recording an amount as an expense or loss in its finalized accounts (確定した決算).
法人がその確定した決算において費用又は損失として経理すること
In the rules on the international and domestic minimum taxes, an interest in an entity recorded in its net assets under the accounting standard used for the consolidated financial statements, etc. (連結等財務諸表) that carries a right to dividends of profit or a similar right a Cabinet Order (政令) specifies; an entity is treated as holding the ownership interests in its own permanent establishments, etc., as Article 82, item (viii) of the Corporation Tax Act defines it.
連結等財務諸表の作成に用いる会計処理の基準によつて会社等の純資産の部に計上される当該会社等に対する持分のうち利益の配当を受ける権利又はこれに準ずるものとして政令で定める権利が付されたものをいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施設等に対する所有持分を有するものとみなす
A corporation listed in Appended Table 1 (別表第一) — local governments (地方公共団体), national university corporations (国立大学法人), local incorporated administrative agencies (地方独立行政法人) and the other public bodies it names — which Article 4, paragraph (2) frees from any obligation to pay corporation tax.
別表第一に掲げる法人
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.
次に掲げるもの
In Part II, Chapter II, Section 2, the amount on which corporation tax is charged to a domestic corporation that is 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): the group's top-up amount for the covered fiscal year (グループ国際最低課税額) is first allocated, as a Cabinet Order (政令) sets, to its constituent entities and joint ventures (共同支配会社等) located outside Japan according to their income, and the domestic corporation's international minimum tax amount is the total of those allocated amounts multiplied by the share attributed to it through its ownership interests (帰属割合), less parts borne by intermediate parents, as the items of Article 82-3, paragraph (1) set out.
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
The domestic source income (国内源泉所得) of a foreign corporation described in Article 138, paragraph (1), item (i): the income attributable to its permanent establishment (恒久的施設) in Japan, worked out as if the permanent establishment were an enterprise independent of the corporation.
In Articles 10 to 26 of the supplementary provisions (附則) of Act No. 6 of 2010, this Act as amended by Article 2 of that Act in its amendments on corporate reorganizations and related matters, which apply to mergers, company splits, contributions in kind, distributions in kind, share exchanges and share transfers made on or after 1 October 2010, among other things.
This Act as amended by Article 3 of Act No. 10 of 2014.
In the supplementary provisions (附則) of Act No. 4 of 2017, the Corporation Tax Act as amended by Article 2 of that Act, leaving out the amendments listed in Article 1, item (iii)(b) of those supplementary provisions.
In the supplementary provisions (附則) of Act No. 8 of 2020, a consolidated parent corporation's business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.
旧法人税法第十五条の二第一項に規定する連結親法人事業年度
In the supplementary provisions (附則) of Act No. 13 of 2025, this Act as amended by Article 2 of that Act (the amendments listed in Article 1, item (iii)(b) of those provisions), which applies to corporation tax on the international minimum tax amount (国際最低課税額), the international minimum tax residual amount (国際最低課税残余額) and the domestic minimum tax amount (国内最低課税額) for target accounting years (対象会計年度) beginning on or after 1 April 2026.
A corporation that has transferred its assets by a distribution in kind (現物分配): its giving of assets other than money to its shareholders, etc. through a dividend or distribution of surplus or of profits, a distribution of residual assets on dissolution, or one of the events in Article 24, paragraph (1), items (v) to (vii).
現物分配（法人（公益法人等及び人格のない社団等を除く。）がその株主等に対し当該法人の次に掲げる事由により金銭以外の資産の交付をすることをいう。以下この条において同じ。）によりその有する資産の移転を行つた法人
棚卸資産
Goods, products, semi-finished products, work in progress, raw materials and other assets that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities and commodities for short-term trading, etc. (短期売買商品等) under Article 61, paragraph (1).
商品、製品、半製品、仕掛品、原材料その他の資産で棚卸しをすべきものとして政令で定めるもの（有価証券及び第六十一条第一項（短期売買商品等の譲渡損益及び時価評価損益）に規定する短期売買商品等を除く。）
集団投資信託
A jointly operated trust (合同運用信託); an investment trust under Article 2(3) of the Act on Investment Trusts and Investment Corporations that is a securities investment trust (証券投資信託) or is offered publicly and mainly in Japan as a Cabinet Order (政令) sets, and a foreign investment trust (外国投資信託); or a specified trust issuing beneficiary certificates (特定受益証券発行信託) that meets the conditions Article 2, item (xxix)(c) sets.
次に掲げる信託
In Articles 10 to 134 of the supplementary provisions (附則) of Act No. 6 of 2010, this Act as it stood before Article 2 of that Act amended it in its rules on corporate reorganizations and related matters, which keeps governing such transactions made, and dissolutions taking place, before 1 October 2010.
This Act as amended by Article 2 of Act No. 114 of 2011.
This Act as amended by Article 2 of Act No. 6 of 2019.
The corporation whose shares its shareholders had another corporation acquire through a share exchange, as Article 2, item (xii)-6 of the Corporation Tax Act defines it.
株式交換によりその株主の有する株式を他の法人に取得させた当該株式を発行した法人
役員
The directors, executive officers, accounting advisors, company auditors, directors and auditors of other corporations (理事, 監事) and liquidators of a corporation, and other persons engaged in its management that a Cabinet Order (政令) specifies.
法人の取締役、執行役、会計参与、監査役、理事、監事及び清算人並びにこれら以外の者で法人の経営に従事している者のうち政令で定めるもの
This Act as it stood before Article 1 of Act No. 24 of 1998 amended it.
The date Act No. 79 of 2002, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Article 2 of Act No. 9 of 2015.
A company split by split-off (分割型分割) that is a qualified company split (適格分割).
分割型分割のうち適格分割に該当するもの
国庫補助金等
In Articles 42 to 44, a subsidy or grant from the national or a local government, or a similar payment a Cabinet Order (政令) specifies, given to a domestic corporation for acquiring or improving fixed assets.
In Articles 10 to 29 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), the Corporation Tax Act as amended by Article 2 of that Act, counting only the amendments other than those on reorganizations, etc. (組織再編成等以外の改正規定).
This Act as it stood before Article 2 of Act No. 4 of 2017 amended it.