Local Tax Act
Article 292, paragraph (1), item (iv), (b)
第二百九十二条第一項第四号ロ
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
Foreign corporation: for each of the following classifications of domestic source income, the corporation tax amount calculated in accordance with the provisions of the Corporation Tax Act and other laws and regulations relating to corporation tax (excluding the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 145-2, paragraph (1) of the Corporation Tax Act) of each covered fiscal year and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 145-6, paragraph (1) of that Act) of each covered fiscal year), before the application of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation) as applied mutatis mutandis pursuant to Article 144 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4), Article 41-12-2, paragraph (7) and Article 41-22, paragraph (2) of the Act on Special Measures Concerning Taxation), Article 144-2 and Article 144-2-2 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation), and Article 42-4, Article 42-4-2, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)) and Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating to corporation tax:
外国法人 次に掲げる国内源泉所得の区分ごとに、法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度の国際最低課税残余額（法人税法第百四十五条の二第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第百四十五条の六第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第百四十四条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項、第四十一条の十二の二第七項及び第四十一条の二十二第二項の規定により読み替えて適用する場合を含む。）において準用する法人税法第六十八条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第百四十四条の二及び第百四十四条の二の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）及び第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。
Foreign corporation: for each of the following classifications of domestic source income, the corporation tax amount calculated in accordance with the provisions of the Corporation Tax Act and other laws and regulations relating to corporation tax (excluding the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 145-2, paragraph (1) of the Corporation Tax Act) of each covered fiscal year and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 145-6, paragraph (1) of that Act) of each covered fiscal year), before the application of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation) as applied mutatis mutandis pursuant to Article 144 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4), Article 41-12-2, paragraph (7) and Article 41-22, paragraph (2) of the Act on Special Measures Concerning Taxation), Article 144-2 and Article 144-2-2 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation), and Article 42-4, Article 42-4-2, Article 42-5, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)) and Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating to corporation tax:
外国法人 次に掲げる国内源泉所得の区分ごとに、法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度の国際最低課税残余額（法人税法第百四十五条の二第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第百四十五条の六第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第百四十四条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項、第四十一条の十二の二第七項及び第四十一条の二十二第二項の規定により読み替えて適用する場合を含む。）において準用する法人税法第六十八条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第百四十四条の二及び第百四十四条の二の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の五、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）及び第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。