With regard to the income for each business year commencing during the period from April 1, 2012 to March 31, 2027 of a corporation or an association or foundation without juridical personality listed in the first column of the following table (excluding an ordinary corporation that, at the end of the relevant business year, falls under a corporation listed in the items of Article 66, paragraph (5) or the items of Article 143, paragraph (5) of the Corporation Tax Act or under an excluded business operator prescribed in paragraph (19), item (viii) of the following Article, and a group tax sharing corporation), in applying the provisions of that Act and other laws and regulations concerning corporation tax, the tax rate listed in the third column of that table in the provisions listed in the second column of that table is, according to the category of the corporation or the association or foundation without juridical personality listed in the first column, the tax rate listed in the fourth column of that table.
| Column 1 | Column 2 | Column 3 | Column 4 |
| (i) An ordinary corporation whose amount of stated capital or amount of contributed capital at the end of the relevant business year is 100,000,000 yen or less, or which has no capital or contributions (excluding a corporation listed in item (iv)), or an association or foundation without juridical personality | Article 66, paragraph (2) and Article 143, paragraph (2) of the Corporation Tax Act | 19 percent | 15 percent (or 17 percent for a business year in which the amount of income exceeds 1,000,000,000 yen per year) |
| (ii) A general incorporated association, etc. (meaning a general incorporated association, a general incorporated foundation and a workers cooperative listed in Appended Table 2 of the Corporation Tax Act, and an incorporated public interest association and an incorporated public interest foundation), or an entity deemed to be a public interest corporation, etc. under an Act other than that Act that is specified by Cabinet Order | Article 66, paragraph (2) of the Corporation Tax Act | 19 percent | 15 percent (or 17 percent for a business year in which the amount of income exceeds 1,000,000,000 yen per year) |
| (iii) A public interest corporation, etc. (excluding a corporation listed in the preceding item) or a cooperative, etc. (excluding a cooperative, etc. prescribed in Article 68, paragraph (1)) | Article 66, paragraph (3) of the Corporation Tax Act | 19 percent | 19 percent (or, for the portion of the amount of income for each business year that is 8,000,000 yen or less per year, 15 percent (or 17 percent for a business year in which the amount of income exceeds 1,000,000,000 yen per year)) |
| (iv) A medical care corporation prescribed in Article 67-2, paragraph (1) that has obtained approval under the provisions of that paragraph | That paragraph | 19 percent | 19 percent (or, for the portion of the amount of income for each business year that is 8,000,000 yen or less per year, 15 percent (or 17 percent for a business year in which the amount of income exceeds 1,000,000,000 yen per year)) |
次の表の第一欄に掲げる法人又は人格のない社団等（普通法人のうち各事業年度終了の時において法人税法第六十六条第五項各号若しくは第百四十三条第五項各号に掲げる法人又は次条第十九項第八号に規定する適用除外事業者に該当するもの及び通算法人を除く。）の平成二十四年四月一日から令和九年三月三十一日までの間に開始する各事業年度の所得に係る同法その他法人税に関する法令の規定の適用については、同欄に掲げる法人又は人格のない社団等の区分に応じ同表の第二欄に掲げる規定中同表の第三欄に掲げる税率は、同表の第四欄に掲げる税率とする。
| 第一欄 | 第二欄 | 第三欄 | 第四欄 |
| 一 普通法人のうち当該各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの（第四号に掲げる法人を除く。）又は人格のない社団等 | 法人税法第六十六条第二項及び第百四十三条第二項 | 百分の十九 | 百分の十五（所得の金額が年十億円を超える事業年度については、百分の十七） |
| 二 一般社団法人等（法人税法別表第二に掲げる一般社団法人、一般財団法人及び労働者協同組合並びに公益社団法人及び公益財団法人をいう。）又は同法以外の法律によつて公益法人等とみなされているもので政令で定めるもの | 法人税法第六十六条第二項 | 百分の十九 | 百分の十五（所得の金額が年十億円を超える事業年度については、百分の十七） |
| 三 公益法人等（前号に掲げる法人を除く。）又は協同組合等（第六十八条第一項に規定する協同組合等を除く。） | 法人税法第六十六条第三項 | 百分の十九 | 百分の十九（各事業年度の所得の金額のうち年八百万円以下の金額については、百分の十五（所得の金額が年十億円を超える事業年度については、百分の十七）とする。） |
| 四 第六十七条の二第一項の規定による承認を受けている同項に規定する医療法人 | 同項 | 百分の十九 | 百分の十九（各事業年度の所得の金額のうち年八百万円以下の金額については、百分の十五（所得の金額が年十億円を超える事業年度については、百分の十七）とする。） |
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to the income for each business year beginning during the period from April 1, 2012 to March 31, 2027 of a cooperative, etc. prescribed in Article 68, paragraph (1) (excluding one that is a group tax sharing parent corporation), the phrase "19 percent (for the portion of the amount of income for each business year exceeding 1 billion yen (for a cooperative, etc. whose business year is less than one year, the amount calculated by multiplying 1 billion yen by the number of months in that business year and dividing the result by 12), 22 percent)" in that paragraph is deemed to be replaced with "19 percent (for a business year in which the amount of income is 1 billion yen (for a cooperative, etc. whose business year is less than one year, the amount calculated by multiplying 1 billion yen by the number of months in that business year and dividing the result by 12; the same applies hereinafter in this paragraph) or less, 15 percent for the portion of the amount of income for that business year that is 8 million yen (for a cooperative, etc. whose business year is less than one year, the amount calculated by multiplying 8 million yen by the number of months in that business year and dividing the result by 12; the same applies hereinafter in this paragraph) or less, and for a business year in which the amount of income exceeds 1 billion yen, 17 percent for the portion of the amount of income for that business year that is 8 million yen or less and 22 percent for the portion exceeding 1 billion yen)".
第六十八条第一項に規定する協同組合等（通算親法人であるものを除く。）の平成二十四年四月一日から令和九年三月三十一日までの間に開始する各事業年度の所得に係る法人税法その他法人税に関する法令の規定の適用については、同項中「百分の十九（各事業年度の所得の金額のうち十億円（事業年度が一年に満たない協同組合等については、十億円に当該事業年度の月数を乗じてこれを十二で除して計算した金額とする。）を超える部分の金額については、百分の二十二）」とあるのは、「百分の十九（所得の金額が十億円（事業年度が一年に満たない協同組合等については、十億円に当該事業年度の月数を乗じてこれを十二で除して計算した金額とする。以下この項において同じ。）以下である事業年度にあつては当該事業年度の所得の金額のうち八百万円（事業年度が一年に満たない協同組合等については、八百万円に当該事業年度の月数を乗じてこれを十二で除して計算した金額とする。以下この項において同じ。）以下の部分の金額については百分の十五とし、所得の金額が十億円を超える事業年度にあつては当該事業年度の所得の金額のうち、八百万円以下の部分の金額については百分の十七とし、十億円を超える部分の金額については百分の二十二とする。）」とする。
With regard to the application of the provisions of paragraph (1) to a corporation or an association or foundation without juridical personality listed in the items of the table in that paragraph whose business year is less than one year, the phrase "1 billion yen per year" in items (i) and (ii) of that table is deemed to be replaced with "the amount calculated by dividing 1 billion yen by 12 and multiplying the result by the number of months in that business year", and in items (iii) and (iv) of that table, the phrase "8 million yen per year" is deemed to be replaced with "the amount calculated by dividing 8 million yen by 12 and multiplying the result by the number of months in that business year" and the phrase "1 billion yen per year" with "the amount calculated by dividing 1 billion yen by 12 and multiplying the result by the number of months in that business year".
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
Beyond what is provided for in the preceding two paragraphs, technical replacement of terms in the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax in the case where the provisions of paragraphs (1) and (2) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.