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  • paragraph (9)

    第六項から前項までの収益事業の範囲は、政令で定める。

    The scope of the profit-making businesses in paragraph (6) through the preceding paragraph is specified by Cabinet Order.

  • paragraph (6)

    第二項及び前項の規定の適用に関し必要な事項は、政令で定める。

    The necessary particulars relevant to the application of the provisions of paragraph (2) and the preceding paragraph are specified by Cabinet Order.

  • paragraph (5)

    第一項及び前二項に規定する損失の金額の計算に関し必要な事項は、政令で定める。

    Cabinet Order provides for the necessary particulars concerning the calculation of the loss prescribed in paragraph (1) and the preceding two paragraphs.

  • paragraph (1), item (xvi)

    前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額

    beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation…