Act on Special Measures Concerning Taxation
租税特別措置法
Contents
This law has 496 articles, so it is read chapter by chapter; the first follows below. To search the whole law, use the search box at the top.
- Chapter I General Provisions第一章 総則Articles 1–2-2 · 3
- Chapter II Special Provisions on the Income Tax Act第二章 所得税法の特例
- Section 1 Interest Income and Dividend Income第一節 利子所得及び配当所得Articles 3–9-9 · 34
- Section 2 Real Estate Income and Business Income第二節 不動産所得及び事業所得Articles 10–28-4 · 39
- Section 3 Employment Income, Retirement Income, etc.第三節 給与所得及び退職所得等Articles 29–29-4 · 4
- Section 4 Timber Income and Capital Gains第四節 山林所得及び譲渡所得等Articles 30–40-3-2 · 57
- Section 4-2 Special Provisions on Taxation on Internal Dealings, etc.第四節の二 内部取引に係る課税の特例等Articles 40-3-3–40-3-4 · 2
- Section 4-3 Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Resident第四節の三 居住者の外国関係会社に係る所得等の課税の特例Articles 40-4–40-9 · 6
- Section 5 Special Tax Credit in the Case of Having Housing Loans, etc.第五節 住宅借入金等を有する場合の特別税額控除Articles 41–41-3-2 · 6
- Section 5-2 Special Tax Credits for 2024第五節の二 令和六年分における特別税額控除Articles 41-3-3–41-3-10 · 8
- Section 6 Other Special Provisions第六節 その他の特例Articles 41-3-11–42-3 · 43
- Chapter III Special Provisions on the Corporation Tax Act第三章 法人税法の特例
- Section 1 Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.第一節 中小企業者等の法人税率の特例Article 42-3-2
- Section 1-2 Special Tax Credits and Special Provisions on Depreciation第一節の二 特別税額控除及び減価償却の特例Articles 42-4–54 · 35
- Section 2 Reserves, etc.第二節 準備金等Articles 55–57-9 · 10
- Section 3 Special Provisions on Taxation on Mining Income第三節 鉱業所得の課税の特例Articles 58–59 · 2
- Section 3-2 Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business第三節の二 対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例Article 59-2
- Section 3-3 Special Provisions on Taxation on Income from the Transfer, etc. of Patent Rights, etc.第三節の三 特許権等の譲渡等による所得の課税の特例Article 59-3
- Section 3-4 Special Provisions on Taxation on Certified Corporations in Okinawa第三節の四 沖縄の認定法人の課税の特例Article 60
- Section 3-5 Special Provisions on Taxation of Designated Corporations in National Strategic Special Zones第三節の五 国家戦略特別区域における指定法人の課税の特例Article 61
- Section 4 Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations第四節 認定農地所有適格法人の課税の特例Articles 61-2–61-3 · 2
- Section 4-2 Special Provisions on Taxation on Entertainment Expenses, etc.第四節の二 交際費等の課税の特例Article 61-4
- Section 5 Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes第五節 使途秘匿金の支出がある場合の課税の特例Articles 62–62-2 · 2
- Section 5-2 Special Tax Rate for the Transfer of Land第五節の二 土地の譲渡等がある場合の特別税率Articles 62-3–63 · 2
- Section 6 Special Provisions on Taxation in the Case of Transfer of Assets第六節 資産の譲渡の場合の課税の特例Articles 64–66 · 14
- Section 6-2 Special Provisions on the Calculation of Income from the Transfer of Shares in Exchange for Shares, etc. as Consideration第六節の二 株式等を対価とする株式の譲渡に係る所得の計算の特例Article 66-2
- Section 7 Special Provisions on Taxation for Business Cycle Adjustment第七節 景気調整のための課税の特例Article 66-3
- Section 7-2 Special Provisions on Taxation on Transactions with Foreign Affiliates第七節の二 国外関連者との取引に係る課税の特例等Articles 66-4–66-4-5 · 5
- Section 7-3 Special Provisions on Taxation on Interest Paid, etc.第七節の三 支払利子等に係る課税の特例Articles 66-5–66-5-3 · 3
- Section 7-4 Special Provisions on Taxation of the Income of a Domestic Corporation's Foreign Affiliated Companies第七節の四 内国法人の外国関係会社に係る所得等の課税の特例Articles 66-6–66-9-5 · 8
- Section 8 Other Special Provisions第八節 その他の特例Articles 66-10–68-6 · 34
- Chapter IV Special Provisions on the Inheritance Tax Act第四章 相続税法の特例Articles 69–70-13 · 54
- Chapter IV-2 Special Provisions on the Land-holding Tax Act第四章の二 地価税法の特例Articles 71–71-17 · 17
- Chapter V Special Provisions on the Registration and License Tax Act第五章 登録免許税法の特例Articles 72–84-7 · 33
- Chapter VI Special Provisions on the Consumption Tax Act, etc.第六章 消費税法等の特例
- Section 1 Special Provisions on the Consumption Tax Act第一節 消費税法の特例Articles 85–86-7 · 8
- Section 2 Special Provisions on the Liquor Tax Act第二節 酒税法の特例Articles 87–87-8 · 8
- Section 2-2 Special Provisions on the Tobacco Tax Act第二節の二 たばこ税法の特例Articles 88–88-4 · 4
- Section 3 Special Provisions of the Gasoline Tax Act and the Local Gasoline Tax Act第三節 揮発油税法及び地方揮発油税法の特例Articles 88-5–90-3 · 10
- Section 3-2 Special Provisions of the Petroleum and Coal Tax Act第三節の二 石油石炭税法の特例Articles 90-3-2–90-7 · 11
- Section 3-3 Special Provisions of the Aviation Fuel Tax Act第三節の三 航空機燃料税法の特例Articles 90-8–90-9 · 3
- Section 3-4 Special Provisions of the Motor Vehicle Tonnage Tax Act第三節の四 自動車重量税法の特例Articles 90-10–90-15 · 9
- Section 3-5 Special Provisions of the International Tourist Tax Act第三節の五 国際観光旅客税法の特例Article 90-16
- Section 4 Special Provisions of the Stamp Tax Act第四節 印紙税法の特例Articles 91–92 · 5
- Chapter VII Special Provisions on the Rates of Interest Tax, etc.第七章 利子税等の割合の特例Articles 93–96 · 4
- Chapter VIII Miscellaneous Provisions第八章 雑則Articles 97–98 · 2
The Act on Special Measures Concerning Taxation (Act No. 15 of 1946) is wholly amended.
租税特別措置法（昭和二十一年法律第十五号）の全部を改正する。
Chapter I General Provisions
第一章 総則
第一条（趣旨）
This Act is to provide, for the time being, for the reduction of, exemption from, or refund of income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, registration and license tax, consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum and coal tax, aviation fuel tax, motor vehicle tonnage tax, international tourist tax, stamp tax, and other internal taxes, or for special provisions of the Income Tax Act (Act No. 33 of 1965), the Corporation Tax Act (Act No. 34 of 1965), the Local Corporation Tax Act (Act No. 11 of 2014), the Inheritance Tax Act (Act No. 73 of 1950), the Land-holding Tax Act (Act No. 69 of 1991), the Registration and License Tax Act (Act No. 35 of 1967), the Consumption Tax Act (Act No. 108 of 1988), the Liquor Tax Act (Act No. 6 of 1953), the Tobacco Tax Act (Act No. 72 of 1984), the Gasoline Tax Act (Act No. 55 of 1957), the Local Gasoline Tax Act (Act No. 104 of 1955), the Petroleum and Coal Tax Act (Act No. 25 of 1978), the Aviation Fuel Tax Act (Act No. 7 of 1972), the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971), the International Tourist Tax Act (Act No. 16 of 2018), the Stamp Tax Act (Act No. 23 of 1967), the Act on General Rules for National Taxes (Act No. 66 of 1962), and the National Tax Collection Act (Act No. 147 of 1959) concerning the tax liability, the calculation of the tax base or the amount of tax, the due date for filing returns, or the collection pertaining to these taxes.
この法律は、当分の間、所得税、法人税、地方法人税、相続税、贈与税、地価税、登録免許税、消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油石炭税、航空機燃料税、自動車重量税、国際観光旅客税、印紙税その他の内国税を軽減し、若しくは免除し、若しくは還付し、又はこれらの税に係る納税義務、課税標準若しくは税額の計算、申告書の提出期限若しくは徴収につき、所得税法（昭和四十年法律第三十三号）、法人税法（昭和四十年法律第三十四号）、地方法人税法（平成二十六年法律第十一号）、相続税法（昭和二十五年法律第七十三号）、地価税法（平成三年法律第六十九号）、登録免許税法（昭和四十二年法律第三十五号）、消費税法（昭和六十三年法律第百八号）、酒税法（昭和二十八年法律第六号）、たばこ税法（昭和五十九年法律第七十二号）、揮発油税法（昭和三十二年法律第五十五号）、地方揮発油税法（昭和三十年法律第百四号）、石油石炭税法（昭和五十三年法律第二十五号）、航空機燃料税法（昭和四十七年法律第七号）、自動車重量税法（昭和四十六年法律第八十九号）、国際観光旅客税法（平成三十年法律第十六号）、印紙税法（昭和四十二年法律第二十三号）、国税通則法（昭和三十七年法律第六十六号）及び国税徴収法（昭和三十四年法律第百四十七号）の特例を設けることについて規定するものとする。
Article 2Meanings of the Terms
第二条（用語の意義）
The meanings of the terms listed in the following items as used in Chapter II are as prescribed respectively in those items:
第二章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
in Japan or outside Japan:These mean "in Japan" or "outside Japan" as prescribed in Article 2, paragraph (1), item (i) or item (ii) of the Income Tax Act;
国内又は国外 それぞれ所得税法第二条第一項第一号又は第二号に規定する国内又は国外をいう。
resident or nonresident:These mean a resident or a nonresident as prescribed in Article 2, paragraph (1), item (iii) or item (v) of the Income Tax Act;
居住者又は非居住者 それぞれ所得税法第二条第一項第三号又は第五号に規定する居住者又は非居住者をいう。
domestic corporation or foreign corporation:These mean a domestic corporation or a foreign corporation as prescribed in Article 2, paragraph (1), item (vi) or item (vii) of the Income Tax Act, including an association or foundation without juridical personality as prescribed in item (viii) of the paragraph that has its head office or principal office in Japan as prescribed in item (i) or that has its head office or principal office outside Japan as prescribed in the item;
内国法人又は外国法人 それぞれ所得税法第二条第一項第六号又は第七号に規定する内国法人又は外国法人をいい、それぞれ同項第八号に規定する人格のない社団等で、第一号に規定する国内に本店若しくは主たる事務所を有するもの又は同号に規定する国外に本店若しくは主たる事務所を有するものを含む。
No English for this paragraph yet.
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trust subject to corporation taxation, permanent establishment, government or company bonds, deposits or savings, jointly managed trust, loan trust, investment trust, securities investment trust, bond investment trust, bond-based investment trust, bond-based investment trust under public offering, special purpose trust, specified trust that issues beneficiary certificates, or securities: These respectively mean a trust subject to corporation taxation, permanent establishment, government or company bonds, deposits or savings, jointly managed trust, loan trust, investment trust, securities investment trust, bond investment trust, bond-based investment trust, bond-based investment trust under public offering, special purpose trust, specified trust that issues beneficiary certificates, and securities as prescribed in Article 2, paragraph (1), items (viii)-3 through (xiii), items (xv) through (xv)-5, or item (xvii) of the Income Tax Act;
法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託又は有価証券 それぞれ所得税法第二条第一項第八号の三から第十三号まで、第十五号から第十五号の五まで又は第十七号に規定する法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託又は有価証券をいう。
depreciable assets:These mean depreciable assets as prescribed in Article 2, paragraph (1), item (xix) of the Income Tax Act;
減価償却資産 所得税法第二条第一項第十九号に規定する減価償却資産をいう。
deferred assets: These mean deferred assets as prescribed in Article 2, paragraph (1), item (xx) of the Income Tax Act;
繰延資産 所得税法第二条第一項第二十号に規定する繰延資産をいう。
interest income, dividend income, real estate income, business income, employment income, retirement income, timber income, capital gains, occasional income, or miscellaneous income:These respectively mean interest income, dividend income, real estate income, business income, employment income, retirement income, timber income, capital gain, occasional income, and miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 of the Income Tax Act;
利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得 それぞれ所得税法第二編第二章第二節第一款に規定する利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得をいう。
the amount of dividend income, the amount of real estate income, the amount of business income, the amount of employment income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income:These respectively mean the amount of dividend income, the amount of real estate income, the amount of business income, the amount of employment income, the amount of timber income, the amount of capital gain, and the amount of miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 of the Income Tax Act;
配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額 それぞれ所得税法第二編第二章第二節第一款に規定する配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額をいう。
the amount of gross income, the amount of retirement income, or the amount of timber income:These respectively mean the amount of gross income, the amount of retirement income, and the amount of timber income as prescribed in Article 22, paragraph (2) or paragraph (3) of the Income Tax Act;
総所得金額、退職所得金額又は山林所得金額 それぞれ所得税法第二十二条第二項又は第三項に規定する総所得金額又は退職所得金額若しくは山林所得金額をいう。
tax return:These mean the tax return as prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act.
確定申告書 所得税法第二条第一項第三十七号に規定する確定申告書をいう。
blue return:These mean the blue return as prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act;
青色申告書 所得税法第二条第一項第四十号に規定する青色申告書をいう。
tax return form filed after the due date:These mean a tax return filed after the due date as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes;
期限後申告書 国税通則法第十八条第二項に規定する期限後申告書をいう。
amended return form:These mean an amended return form as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
due date for filing a tax return:These mean the due date for filing a tax return as prescribed in Article 2, paragraph (1), item (xli) of the Income Tax Act;
確定申告期限 所得税法第二条第一項第四十一号に規定する確定申告期限をいう。
request for reassessment:These mean a request for reassessment as prescribed in Article 23, paragraph (2) of the Act on General Rules for National Taxes.
更正の請求 国税通則法第二十三条第二項に規定する更正の請求をいう。
written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes.
更正請求書 国税通則法第二十三条第三項に規定する更正請求書をいう。
The meanings of the terms listed in the following items as used in Chapter III are as prescribed respectively in those items:
第三章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
in Japan or outside Japan:These mean "in Japan" or "outside Japan" as prescribed in Article 2, item (i) or item (ii) of the Corporation Tax Act;
国内又は国外 それぞれ法人税法第二条第一号又は第二号に規定する国内又は国外をいう。
domestic corporation or foreign corporation: These mean a domestic corporation or a foreign corporation as prescribed in Article 2, item (iii) or item (iv) of the Corporation Tax Act, including an association or foundation without juridical personality as prescribed in item (ii) that has its head office or principal office in Japan as prescribed in the preceding item or that has its head office or principal office outside Japan as prescribed in the item;
内国法人又は外国法人 それぞれ法人税法第二条第三号又は第四号に規定する内国法人又は外国法人をいい、それぞれ第二号に規定する人格のない社団等で、前号に規定する国内に本店若しくは主たる事務所を有するもの又は同号に規定する国外に本店若しくは主たる事務所を有するものを含む。
public corporation: These mean a public corporation as prescribed in Article 2, item (v) of the Corporation Tax Act;
公共法人 法人税法第二条第五号に規定する公共法人をいう。
public interest corporation, etc.: These mean a public interest corporation, etc. as prescribed in Article 2, item (vi) of the Corporation Tax Act;
公益法人等 法人税法第二条第六号に規定する公益法人等をいう。
cooperative, etc.: These mean a cooperative, etc. as prescribed in Article 2, item (vii) of the Corporation Tax Act;
協同組合等 法人税法第二条第七号に規定する協同組合等をいう。
association or foundation without juridical personality:These mean an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act;
人格のない社団等 法人税法第二条第八号に規定する人格のない社団等をいう。
ordinary corporation: These mean an ordinary corporation as prescribed in Article 2, item (ix) of the Corporation Tax Act;
普通法人 法人税法第二条第九号に規定する普通法人をいう。
merged corporation:These mean a merged corporation as prescribed in Article 2, item (xi) of the Corporation Tax Act;
被合併法人 法人税法第二条第十一号に規定する被合併法人をいう。
merging corporation:These mean a merging corporation as prescribed in Article 2, item (xii) of the Corporation Tax Act;
合併法人 法人税法第二条第十二号に規定する合併法人をいう。
splitting corporation:These mean a split corporation as prescribed in Article 2, item (xii)-2 of the Corporation Tax Act;
分割法人 法人税法第二条第十二号の二に規定する分割法人をいう。
succeeding corporation in a company split:These mean a succeeding corporation in a company split as prescribed in Article 2, item (xii)-3 of the Corporation Tax Act;
分割承継法人 法人税法第二条第十二号の三に規定する分割承継法人をいう。
corporation making a capital contribution in kind:These mean a corporation making a capital contribution in kind as prescribed in Article 2, item (xii)-4 of the Corporation Tax Act;
現物出資法人 法人税法第二条第十二号の四に規定する現物出資法人をいう。
corporation receiving a capital contribution in kind:These mean a corporation receiving a capital contribution in kind as prescribed in Article 2, item (xii)-5 of the Corporation Tax Act;
被現物出資法人 法人税法第二条第十二号の五に規定する被現物出資法人をいう。
corporation making a distribution in kind: These mean a corporation making a distribution in kind as prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act;
現物分配法人 法人税法第二条第十二号の五の二に規定する現物分配法人をいう。
corporation receiving a distribution in kind: These mean a corporation receiving a distribution in kind as prescribed in Article 2, item (xii)-5-3 of the Corporation Tax Act;
被現物分配法人 法人税法第二条第十二号の五の三に規定する被現物分配法人をいう。
wholly owned subsidiary corporation in a share exchange, etc.: These mean a wholly owned subsidiary corporation in a share exchange, etc. as prescribed in Article 2, item (xii)-6-2 of the Corporation Tax Act;
株式交換等完全子法人 法人税法第二条第十二号の六の二に規定する株式交換等完全子法人をいう。
wholly owned subsidiary corporation in a share transfer:These mean a wholly owned subsidiary corporation in a share transfer as prescribed in Article 2, item (xii)-6-5 of the Corporation Tax Act;
株式移転完全子法人 法人税法第二条第十二号の六の五に規定する株式移転完全子法人をいう。
group tax sharing parent corporation: These mean the group tax sharing parent corporation as prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act;
通算親法人 法人税法第二条第十二号の六の七に規定する通算親法人をいう。
group tax sharing subsidiary corporation: These mean a group tax sharing subsidiary corporation as prescribed in Article 2, item (xii)-7 of the Corporation Tax Act;
通算子法人 法人税法第二条第十二号の七に規定する通算子法人をいう。
group tax sharing corporation: These mean a group tax sharing corporation as prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act;
通算法人 法人税法第二条第十二号の七の二に規定する通算法人をいう。
group tax sharing full controlling interest: These mean a group tax sharing full controlling interest as prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act;
通算完全支配関係 法人税法第二条第十二号の七の七に規定する通算完全支配関係をいう。
qualified merger:These mean a qualified merger as prescribed in Article 2, item (xii)-8 of the Corporation Tax Act;
適格合併 法人税法第二条第十二号の八に規定する適格合併をいう。
company split by split-off:These mean a company split by split-off as prescribed in Article 2, item (xii)-9 of the Corporation Tax Act;
分割型分割 法人税法第二条第十二号の九に規定する分割型分割をいう。
company split by spin-off:These mean a company split by spin-off as prescribed in Article 2, item (xii)-10 of the Corporation Tax Act;
分社型分割 法人税法第二条第十二号の十に規定する分社型分割をいう。
qualified company split:These mean a qualified company split as prescribed in Article 2, item (xii)-11 of the Corporation Tax Act;
適格分割 法人税法第二条第十二号の十一に規定する適格分割をいう。
qualified company split by split-off:These mean a qualified company split by split-off as prescribed in Article 2, item (xii)-12 of the Corporation Tax Act;
適格分割型分割 法人税法第二条第十二号の十二に規定する適格分割型分割をいう。
qualified capital contribution in kind:These mean a qualified capital contribution in kind as prescribed in Article 2, item (xii)-14 of the Corporation Tax Act;
適格現物出資 法人税法第二条第十二号の十四に規定する適格現物出資をいう。
qualified in-kind distribution: These mean a qualified in-kind distribution as prescribed in Article 2, item (xii)-15 of the Corporation Tax Act;
適格現物分配 法人税法第二条第十二号の十五に規定する適格現物分配をいう。
permanent establishment: These mean a permanent establishment as prescribed in Article 2, item (xii)-19 of the Corporation Tax Act;
恒久的施設 法人税法第二条第十二号の十九に規定する恒久的施設をいう。
profit-making business: a profit-making business as prescribed in Article 2, item (xiii) of the Corporation Tax Act;
収益事業 法人税法第二条第十三号に規定する収益事業をいう。
business year:These mean a business year as prescribed in Article 13 and Article 14 of the Corporation Tax Act;
the amount of revenue reserves:These mean the amount of revenue reserves as prescribed in Article 2, item (xviii) of the Corporation Tax Act.
利益積立金額 法人税法第二条第十八号に規定する利益積立金額をいう。
the amount of loss:These mean the amount of loss as prescribed in Article 2, item (xix) of the Corporation Tax Act;
欠損金額 法人税法第二条第十九号に規定する欠損金額をいう。
inventory assets:These mean inventory assets as prescribed in Article 2, item (xx) of the Corporation Tax Act;
棚卸資産 法人税法第二条第二十号に規定する棚卸資産をいう。
fixed assets:These mean fixed assets as prescribed in Article 2, item (xxii) of the Corporation Tax Act;
固定資産 法人税法第二条第二十二号に規定する固定資産をいう。
depreciable assets:These mean depreciable assets as prescribed in Article 2, item (xxiii) of the Corporation Tax Act;
減価償却資産 法人税法第二条第二十三号に規定する減価償却資産をいう。
deferred assets: These mean deferred assets as prescribed in Article 2, item (xxiv) of the Corporation Tax Act;
繰延資産 法人税法第二条第二十四号に規定する繰延資産をいう。
accounting as an expense or loss: These mean accounting as an expense or loss as prescribed in Article 2, item (xxv) of the Corporation Tax Act (when calculating the amount listed in Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) of that Act, this means accounting for an amount as an expense or loss in the settlement of accounts for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or paragraph (2) of that Act (for a group tax sharing subsidiary corporation prescribed in item (x)-5, the period prescribed in Article 72, paragraph (5), item (i) of that Act));
損金経理 法人税法第二条第二十五号に規定する損金経理（同法第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる金額を計算する場合にあつては、同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（第十号の五に規定する通算子法人にあつては、同法第七十二条第五項第一号に規定する期間）に係る決算において費用又は損失として経理すること）をいう。
trust subject to corporation taxation:These mean a trust subject to corporation taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act;
法人課税信託 法人税法第二条第二十九号の二に規定する法人課税信託をいう。
tax return, etc.: These mean the interim return form as prescribed in Article 2, item (xxx) of the Corporation Tax Act containing the matters listed in the items of Article 72, paragraph (1) of that Act and the one containing the matters listed in the items of Article 144-4, paragraph (1) of that Act or the items of paragraph (2) of that Article, and the tax return as prescribed in Article 2, item (xxxi) of that Act;
確定申告書等 法人税法第二条第三十号に規定する中間申告書で同法第七十二条第一項各号に掲げる事項を記載したもの及び同法第百四十四条の四第一項各号又は第二項各号に掲げる事項を記載したもの並びに同法第二条第三十一号に規定する確定申告書をいう。
blue return: These mean a blue return as prescribed in Article 2, item (xxxvi) of the Corporation Tax Act;
青色申告書 法人税法第二条第三十六号に規定する青色申告書をいう。
tax return filed after the due date: These mean a tax return filed after the due date as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes;
期限後申告書 国税通則法第十八条第二項に規定する期限後申告書をいう。
amended return form: These mean an amended return form as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes.
更正請求書 国税通則法第二十三条第三項に規定する更正請求書をいう。
In Chapter IV, the meanings of the terms listed in the following items are as prescribed respectively in those items:
第四章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
return filed by the due date: These mean a return filed by the due date as prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes;
期限内申告書 国税通則法第十七条第二項に規定する期限内申告書をいう。
return filed after the due date: These mean a return filed after the due date as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes;
期限後申告書 国税通則法第十八条第二項に規定する期限後申告書をいう。
amended return: These mean an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes.
修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
In Chapter VI, the meanings of the terms listed in the following items are as prescribed respectively in those items:
第六章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
liquor: These mean liquor as prescribed in Article 2, paragraph (1) of the Liquor Tax Act;
酒類 酒税法第二条第一項に規定する酒類をいう。
liquor manufacturer: These mean a liquor manufacturer as prescribed in Article 7, paragraph (1) of the Liquor Tax Act;
酒類製造者 酒税法第七条第一項に規定する酒類製造者をいう。
manufactured tobacco: These mean manufactured tobacco as prescribed in Article 3 of the Tobacco Tax Act;
製造たばこ たばこ税法第三条に規定する製造たばこをいう。
manufacturer of manufactured tobacco: These mean a manufacturer of manufactured tobacco as prescribed in Article 6, paragraph (4) of the Tobacco Tax Act;
製造たばこ製造者 たばこ税法第六条第四項に規定する製造たばこ製造者をいう。
crude oil, petroleum products, gaseous hydrocarbons, or coal: These respectively mean crude oil, petroleum products, gaseous hydrocarbons, or coal as prescribed in Article 2, items (i) through (iv) of the Petroleum and Coal Tax Act;
原油、石油製品、ガス状炭化水素又は石炭 それぞれ石油石炭税法第二条第一号から第四号までに規定する原油、石油製品、ガス状炭化水素又は石炭をいう。
aviation fuel: These mean aviation fuel as prescribed in Article 2, item (ii) of the Aviation Fuel Tax Act;
航空機燃料 航空機燃料税法第二条第二号に規定する航空機燃料をいう。
bonded area: These mean a bonded area as prescribed in Article 29 of the Customs Act (Act No. 61 of 1954).
保税地域 関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。
Article 2-2Application of This Act to Trustees of Trusts Subject to Corporation Taxation
第二条の二（法人課税信託の受託者等に関するこの法律の適用）
With regard to the trustee of a trust subject to corporate taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act (hereinafter referred to in this paragraph as a "trust subject to corporate taxation"), the provisions of this Act (excluding Chapters IV through VI) apply by deeming the trustee to be a separate person with regard to each of the trust assets, etc. of each trust subject to corporate taxation (meaning the assets and liabilities belonging to the trust property and the revenue and expenses attributed to that trust property; the same applies hereinafter in this paragraph) and its own assets, etc. (meaning the assets and liabilities and the revenue and expenses other than the trust assets, etc. of trusts subject to corporate taxation).
法人税法第二条第二十九号の二に規定する法人課税信託（以下この項において「法人課税信託」という。）の受託者は、各法人課税信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（法人課税信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この法律（第四章から第六章までを除く。）の規定を適用する。
The provisions of Article 6-2, paragraph (2) and Article 6-3 of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply in the following Chapter.
所得税法第六条の二第二項及び第六条の三の規定は、前項の規定を次章において適用する場合について準用する。
The provisions of Article 4-2, paragraph (2), Article 4-3, and Article 4-4 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of paragraph (1) apply in Chapter III.
法人税法第四条の二第二項、第四条の三及び第四条の四の規定は、第一項の規定を第三章において適用する場合について準用する。
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).