The term "base corporation tax amount" as used in this Chapter means the amount specified in each of the following items according to the category of corporation set forth in that item:
この章において「基準法人税額」とは、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をいう。
a corporation other than a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of income for each business year that is the tax base for corporation tax of that corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 67 through 70-2 and Article 144 of that Act and the provisions of Chapter III, Sections 5 and 5-2 of the Act on Special Measures Concerning Taxation);
a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of consolidated income for each consolidated business year that is the tax base for corporation tax of that consolidated parent corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 81-13 through 81-17 of that Act and the provisions of Chapter III, Sections 17 and 18 of the Act on Special Measures Concerning Taxation).