Article 43 — Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake

1 article

Article 43Subject of Taxation

第四十三条（課税の対象）

Special corporation tax for reconstruction is imposed pursuant to this Act on the base corporation tax amount of a corporation for each taxable business year.

法人の各課税事業年度の基準法人税額には、この法律により、復興特別法人税を課する。

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Nothing in this collection refers to this provision.

Defined terms2

taxable business year
課税事業年度（かぜいじぎょうねんど）
A business year of a corporation that includes any day within two years from the start of its first business year beginning in the designated period (指定期間, 1 April 2012 to 31 March 2014), or, for the corporations Article 45, paragraph (2) lists, such as those set up during that period, the business years it fixes instead.
法人の指定期間内に最初に開始する事業年度開始の日から同日以後二年を経過する日までの期間内の日の属する事業年度
Article 45, paragraph (1)See it in the glossary
base corporation tax amount
基準法人税額（きじゅんほうじんぜいがく）
The corporation tax on which the special corporation tax for reconstruction (復興特別法人税) is charged (Article 43): for a corporation other than a consolidated parent corporation (連結親法人), the corporation tax on its income for each business year, and for a consolidated parent corporation, that on its consolidated income (連結所得) for each consolidated business year, calculated under the Corporation Tax Act and other laws leaving out certain of their provisions and any accessory tax (附帯税).
次の各号に掲げる法人の区分に応じ当該各号に定める金額
Article 44, paragraph (1)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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