The amount of income of a domestic corporation for each business year is the amount that remains after deducting the amount of deductible expenses for the business year from the amount of gross profits for the business year.
When calculating the amount of income of a domestic corporation for each business year, the amount to be included in gross profits for the business year is to be the amount of proceeds for the business year arising from the sales of assets, transfer of assets or provision of services for value or without compensation, acceptance of assets without compensation, or other transactions other than capital, etc. transactions, except as otherwise provided.
When calculating the amount of income of a domestic corporation for each business year, the amount to be included in deductible expenses in the business year is to be the amounts listed as follows, except as otherwise provided:
the amount of cost of sales, cost of completed work, and other costs equivalent thereto related to the proceeds for the business year;
当該事業年度の収益に係る売上原価、完成工事原価その他これらに準ずる原価の額
beyond what is listed in the preceding item, the amount of selling expenses, general administrative expenses, and other expenses for the business year (excluding expenses other than the depreciation allowance for which the obligations have not been determined by the final day of the business year); or
the for the business year related to a transaction other than capital, etc. transactions
当該事業年度の損失の額で資本等取引以外の取引に係るもの
The amount of proceeds for the business year prescribed in paragraph (2) and the amounts listed in the items of the preceding paragraph are to be calculated in accordance with an accounting standard that is generally accepted as fair and appropriate, except as otherwise provided.
The capital, etc. transactions prescribed in paragraph (2) or paragraph (3) means transactions causing an increase or decrease to the amount of stated capital, etc. of a corporation, and the distribution of profits or distribution of surplus conducted by a corporation (including the distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on the Securitization of Assets) and the distribution of residual assets or delivery thereof.
内国法人の各事業年度の所得の金額の計算上当該事業年度の益金の額に算入すべき金額は、別段の定めがあるものを除き、資産の販売、有償又は無償による資産の譲渡又は役務の提供、無償による資産の譲受けその他の取引で資本等取引以外のものに係る当該事業年度の収益の額とする。
定義第二条第一項第十六号・法令全体に適用
法人が株主等から出資を受けた金額として政令で定める金額
わかりやすく言うと
法人が株主等から出資を受けた金額のことで、具体的にどの金額かは政令で定められています。
定義第十三条第一項・法令全体に適用
法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるもの
わかりやすく言うと
法人の財産と損益を計算する単位となる期間（会計期間）で、法令や定款などで定めるもののことです。定めがない場合は、税務署長に届け出た会計期間や税務署長が指定した会計期間などです。一年を超える場合は、開始の日から一年ごとに区切った各期間（最後に残る一年未満の期間を含む）をいいます。