Search

Search provisions, jump to a law or an article

1 article

Article 52Calculation of Individually Attributed Amount of Special Corporation Tax for Reconstruction of Consolidated Corporations

第五十二条(連結法人の復興特別法人税の個別帰属額の計算)

The amount to be attributed to a consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for each taxable business year or for the consolidated business year that includes the last day of that taxable business year is the amount obtained by deducting the subtractive adjustment amount (meaning the total of the following amounts pertaining to that consolidated parent corporation or consolidated subsidiary corporation; the same applies hereinafter in this paragraph) from the attributed corporation tax burden amount for that taxable business year, and the amount to be attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is, if there is an attributed corporation tax burden amount for that taxable business year, the amount obtained by deducting that attributed corporation tax burden amount from the subtractive adjustment amount, and, if there is an attributed corporation tax reduction amount for that taxable business year, the total of that attributed corporation tax reduction amount and the subtractive adjustment amount; provided, however, that if there is no tax base corporation tax amount for that taxable business year and a refund under the provisions of Article 56, paragraph (1) or Article 59, paragraph (1) has been received, there is to be no amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of burden of special corporation tax for reconstruction for that taxable business year or consolidated business year, and the amount attributed to that consolidated parent corporation or each consolidated subsidiary corporation as the amount of reduction of that special corporation tax for reconstruction is the amount set forth in item (i):

連結親法人又は各連結子法人に各課税事業年度又は当該課税事業年度終了の日の属する連結事業年度の復興特別法人税の負担額として帰せられる金額は、当該課税事業年度の法人税負担帰属額から減算調整額(当該連結親法人又は連結子法人に係る次に掲げる金額の合計額をいう。以下この項において同じ。)を控除した金額とし、当該連結親法人又は各連結子法人に当該復興特別法人税の減少額として帰せられる金額は、当該課税事業年度の法人税負担帰属額がある場合には減算調整額から当該法人税負担帰属額を控除した金額と、当該課税事業年度の法人税減少帰属額がある場合には当該法人税減少帰属額と減算調整額との合計額とする。ただし、当該課税事業年度の課税標準法人税額がない場合において、第五十六条第一項又は第五十九条第一項の規定による還付を受けたときは、当該連結親法人又は各連結子法人に当該課税事業年度又は連結事業年度の復興特別法人税の負担額として帰せられる金額はないものとし、当該連結親法人又は各連結子法人に当該復興特別法人税の減少額として帰せられる金額は第一号に掲げる金額とする。

the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the amount to be deducted under the provisions of Article 49, paragraph (3);

第四十九条第三項の規定による控除をされるべき金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額

the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the amount deducted under the provisions of Article 50, paragraph (2).

第五十条第二項の規定による控除をされる金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額

The attributed corporation tax burden amount prescribed in the preceding paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the total of the amounts set forth in that item and item (ii) exceeds the amount set forth in item (iv), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the amount set forth in item (ii) exceeds the total of the amounts set forth in item (iii) and item (iv); and the attributed corporation tax reduction amount prescribed in that paragraph means, if there is an individual income amount prescribed in item (i), the amount of the excess when the amount set forth in item (iv) exceeds the total of the amounts set forth in item (i) and item (ii), and, if there is an individual loss amount prescribed in item (iii), the amount of the excess when the total of the amounts set forth in that item and item (iv) exceeds the amount set forth in item (ii):

前項に規定する法人税負担帰属額とは、第一号に規定する個別所得金額がある場合には同号及び第二号に掲げる金額の合計額が第四号に掲げる金額を超えるときのその超える部分の金額を、第三号に規定する個別欠損金額がある場合には第二号に掲げる金額が第三号及び第四号に掲げる金額の合計額を超えるときのその超える部分の金額をいい、同項に規定する法人税減少帰属額とは、第一号に規定する個別所得金額がある場合には第四号に掲げる金額が第一号及び第二号に掲げる金額の合計額を超えるときのその超える部分の金額を、第三号に規定する個別欠損金額がある場合には同号及び第四号に掲げる金額の合計額が第二号に掲げる金額を超えるときのその超える部分の金額をいう。

the amount equivalent to 10 percent of the amount calculated by multiplying the individual income amount prescribed in of the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph for the taxable business year referred to in that paragraph or for the consolidated business year that includes the last day of that taxable business year by the rate of corporation tax applied to the consolidated income for that taxable business year;

前項の連結親法人又は連結子法人の同項の課税事業年度又は当該課税事業年度終了の日の属する連結事業年度のに規定する個別所得金額に当該課税事業年度の連結所得に対して適用される法人税の税率を乗じて計算した金額の百分の十に相当する金額

the amount equivalent to 10 percent of the amount attributable to the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph out of the added amount prescribed in the provisions of , , , , , or , the provisions of prior to the amendment by , which are to remain in force pursuant to the provisions of of the Supplementary Provisions of the amending Act, and other provisions specified by Cabinet Order as being similar to these provisions;

、、、、又はの規定、経の規定によりなおその効力を有するものとされるの規定による改正前のの規定その他これらに類する規定として政令で定める規定に規定する加算した金額のうち前項の連結親法人又は連結子法人に帰せられる金額の百分の十に相当する金額

the amount equivalent to 10 percent of the amount calculated by multiplying the individual loss amount prescribed in of the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph for the taxable business year referred to in that paragraph or for the consolidated business year that includes the last day of that taxable business year by the rate of corporation tax applied to the consolidated income for that taxable business year;

前項の連結親法人又は連結子法人の同項の課税事業年度又は当該課税事業年度終了の日の属する連結事業年度のに規定する個別欠損金額に当該課税事業年度の連結所得に対して適用される法人税の税率を乗じて計算した金額の百分の十に相当する金額

the amount equivalent to 10 percent of the amount attributable to the consolidated parent corporation or consolidated subsidiary corporation referred to in the preceding paragraph out of the amount deducted from the pre-adjustment consolidated tax amount prescribed in the provisions of and , and , and , , , and , the provisions of , and , , and , and , and , , , and , , and and , and other provisions concerning tax credits specified by Cabinet Order, pursuant to those provisions (excluding the part that is to constitute the pre-adjustment consolidated tax amount excess prescribed in pursuant to the provisions of the second sentence of (including as applied with the replacement of terms pursuant to the provisions of )).

及び、及び、及び、、並びにの規定、、及び、、及び、及び、及び、、、及び、並びに及びの規定その他政令で定める税額控除に関する規定によりこれらの規定に規定する調整前連結税額から控除される金額のうち前項の連結親法人又は連結子法人に帰せられる金額(後段(の規定により読み替えて適用する場合を含む。)の規定によりに規定する調整前連結税額超過額を構成することとされた部分を除く。)の百分の十に相当する金額

If the consolidated parent corporation referred to in paragraph (1) is a consolidated parent corporation subject to the application of the provisions of , or of (limited to the part pertaining to and of the table in ) or (including as applied with the replacement of terms pursuant to the provisions of ; the same applies hereinafter in this paragraph) of the Act on Special Measures Concerning Taxation, the provisions of the preceding paragraph apply by deeming the ratio of the amount of corporation tax calculated on the amount of consolidated income for each taxable business year pursuant to the provisions of (including as applied with the replacement of terms pursuant to the provisions of ) and and to that amount of consolidated income (for a taxable business year in which there is no amount of consolidated income, the tax rate applied to an amount of 8,000,000 yen or less per year prescribed in or and of that table) to be the tax rate prescribed in items (i) and (iii) of the preceding paragraph.

第一項の連結親法人が又は(の表の及びに係る部分に限る。)若しくは(の規定により読み替えて適用する場合を含む。以下この項において同じ。)の規定の適用を受ける連結親法人である場合には、各課税事業年度の連結所得の金額につき(の規定により読み替えて適用する場合を含む。)並びに及びの規定により計算した法人税の額の当該連結所得の金額に対する割合(連結所得の金額がない課税事業年度にあっては、又は同表の及びに規定する年八百万円以下の金額に対して適用される税率)を前項第一号及び第三号に規定する税率として、同項の規定を適用する。

If the taxable business year of the consolidated parent corporation referred to in paragraph (1) is a taxable business year subject to the application of the proviso to Article 47, paragraph (2), the attributed corporation tax burden amount and the attributed corporation tax reduction amount prescribed in paragraph (1) are the amounts calculated by multiplying the amounts calculated pursuant to the provisions of paragraph (2) by the ratio prescribed in the proviso to paragraph (2) of that Article.

第一項の連結親法人の課税事業年度が第四十七条第二項ただし書の規定の適用を受ける課税事業年度である場合には、第一項に規定する法人税負担帰属額及び法人税減少帰属額は、第二項の規定により計算した金額に同条第二項ただし書に規定する割合を乗じて計算した金額とする。

Read this in its chapter

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy