The single-year profit or loss for each business year in Article 72-14 is to be calculated as specified in the relevant item, in accordance with the category of corporations listed in the following items:
a domestic corporation prescribed in the following Article: it is the amount obtained by deducting the amount of deductible expenses from the amount of gross profits for each business year, and is calculated in accordance with the rules for calculating the income that is the tax base of corporation tax for that business year, except as otherwise specially provided in this Act or by Cabinet Order;
a foreign corporation: it is the combined amount of the amount of income or the amount of loss relating to domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act for each business year (meaning, as to the amount of loss, the amount of loss prescribed in Article 2, item (xix) of that Act; the same applies hereinafter in this item) and the amount of income or the amount of loss relating to domestic source income listed in Article 141, item (i), (b) of that Act, and is calculated in accordance with the rules for calculating the income relating to domestic source income listed in Article 141, item (i), (a) of that Act and the income relating to domestic source income listed in Article 141, item (i), (b) of that Act, which are the tax base of corporation tax for that business year, except as otherwise specially provided in this Act or by Cabinet Order.
外国法人 各事業年度の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額又は欠損金額（同法第二条第十九号に規定する欠損金額をいう。以下この号において同じ。）及び同法第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額の合算額によるものとし、この法律又は政令で特別の定めをする場合を除くほか、当該各事業年度の法人税の課税標準である同号イに掲げる国内源泉所得に係る所得及び同号ロに掲げる国内源泉所得に係る所得の計算の例によつて算定する。
In calculating the single-year profit or loss for each business year in Article 72-14 pursuant to the preceding paragraph, the calculation is not to be made in accordance with the rules of Article 27, Article 57, Article 57-2, Article 59, paragraph (5), Article 64-5 and Article 64-8 of the Corporation Tax Act, and Article 55 (excluding the portion relating to those specified by Cabinet Order among the specified shares, etc. prescribed in paragraphs (1) and (8) of that Article), Article 59-2 and Article 66-5-3 (excluding the portion relating to paragraph (2)) of the Act on Special Measures Concerning Taxation.
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foreign corporationmachine translation
「外国法人」
A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.
Short name set inArticle 72, paragraph (1), item (v)· applies only in this section
business yearmachine translation
「事業年度」
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
Defined inArticle 72-13, paragraph (1)· applies only in this section
deficitmachine translation
「欠損金額」
A loss as defined in Article 2, item 19 of the Corporation Tax Act: the amount by which a corporation's deductible expenses (損金) for a business year exceed its gross revenue (益金) for that year in computing its income.
Defined inArticle 72-18, paragraph (1), item (ii)· applies only in this item
domestic corporationmachine translation
「内国法人」
A corporation with its principal office or place of business in the area where this Act applies (この法律の施行地), as the Section on enterprise tax (事業税) uses the term.
Short name set inArticle 72-19, paragraph (1)· applies only in this section