The amount of entertainment expenses, etc. that a corporation disburses in each business year beginning during the period from April 1, 2014 to March 31, 2027 (hereinafter referred to as an "applicable business year" in this Article) (for a corporation whose amount of stated capital or amount of contributions (for a corporation that has no capital or contributions or any other corporation specified by Cabinet Order, the amount specified by Cabinet Order; hereinafter the same applies in this paragraph and the following paragraph) as of the date of the end of that applicable business year is 10 billion yen or less (excluding a group tax sharing corporation in the case where, among the other group tax sharing corporations that have a group tax sharing full controlling interest with the group tax sharing corporation as of the date of the end of that applicable business year of the group tax sharing corporation, the amount of stated capital or amount of contributions of any of them as of that date exceeds 10 billion yen), the portion of the amount of those entertainment expenses, etc. that exceeds the amount equivalent to 50 percent of the amount of food and drink expenses for entertainment) is not included in deductible expenses in calculating the amount of income for that applicable business year.
法人が平成二十六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（以下この条において「適用年度」という。）において支出する交際費等の額（当該適用年度終了の日における資本金の額又は出資金の額（資本又は出資を有しない法人その他政令で定める法人にあつては、政令で定める金額。以下この項及び次項において同じ。）が百億円以下である法人（通算法人の当該適用年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人の同日における資本金の額又は出資金の額が百億円を超える場合における当該通算法人を除く。）については、当該交際費等の額のうち接待飲食費の額の百分の五十に相当する金額を超える部分の金額）は、当該適用年度の所得の金額の計算上、損金の額に算入しない。
In the case referred to in the preceding paragraph, for a corporation (excluding an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations and a special purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets) whose amount of stated capital or amount of contributions as of the date of the end of the applicable business year is 100 million yen or less (excluding the following corporations), the portion of the amount of entertainment expenses, etc. referred to in the preceding paragraph that exceeds the fixed deduction limit (meaning the amount calculated by multiplying 8 million yen by the number of months in that applicable business year and dividing the result by 12) may be treated as the exceeding portion prescribed in that paragraph.
an ordinary corporation that, as of the date of the end of the applicable business year, falls under the category of a corporation listed in Article 66, paragraph (5), item (ii) or item (iii) of the Corporation Tax Act;
普通法人のうち当該適用年度終了の日において法人税法第六十六条第五項第二号又は第三号に掲げる法人に該当するもの
a group tax sharing corporation in the case where any of the other group tax sharing corporations that have a group tax sharing full controlling interest with the group tax sharing corporation as of the date of the end of the applicable business year of the group tax sharing corporation is any of the following corporations:
通算法人の当該適用年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人が次に掲げる法人である場合における当該通算法人
a corporation whose amount of stated capital or amount of contributions as of the date of the end of the applicable business year exceeds 100 million yen;
当該適用年度終了の日における資本金の額又は出資金の額が一億円を超える法人
a corporation listed in the preceding item.
前号に掲げる法人
With regard to the application of the provisions of the preceding two paragraphs to a group tax sharing corporation (for a group tax sharing subsidiary corporation, limited to one that has a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation as of the date of the end of the business year of that group tax sharing parent corporation), the following provisions apply:
通算法人（通算子法人にあつては、当該通算子法人に係る通算親法人の事業年度終了の日において当該通算親法人との間に通算完全支配関係があるものに限る。）に対する前二項の規定の適用については、次に定めるところによる。
the applicable business year of a group tax sharing subsidiary corporation is the business year of that group tax sharing subsidiary corporation ending on the date of the end of the applicable business year of the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation;
通算子法人の適用年度は、当該通算子法人に係る通算親法人の適用年度終了の日に終了する当該通算子法人の事業年度とする。
the fixed deduction limit prescribed in the preceding paragraph is the amount (referred to as the "allocated group tax sharing fixed deduction limit" in paragraph (5)) calculated by multiplying the amount calculated by multiplying 8 million yen by the number of months in the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation that ends on the date of the end of the applicable business year and dividing the result by 12 (referred to as the "group tax sharing fixed deduction limit" in item (iv), (a)) by the ratio that the amount listed in (a) bears to the amount listed in (b);
the amount of entertainment expenses, etc. that the group tax sharing corporation disburses in the applicable business year;
当該通算法人が当該適用年度において支出する交際費等の額
the total of the amount of entertainment expenses, etc. that the group tax sharing corporation disburses in the applicable business year and the amount of entertainment expenses, etc. that the other group tax sharing corporations that have a group tax sharing full controlling interest with the group tax sharing corporation as of the date of the end of the applicable business year disburse in their business years ending on that date.
当該通算法人が当該適用年度において支出する交際費等の額及び当該適用年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人が同日に終了する事業年度において支出する交際費等の額の合計額
where the provisions of the preceding item are applied, if the amount of entertainment expenses, etc. referred to in (a) and (b) of that item differs from the amount stated, in the document attached to the tax return, etc. (excluding a return filed after the due date) for the applicable business year referred to in that item of the group tax sharing corporation referred to in that item or for the business year prescribed in (b) of that item of the other group tax sharing corporations referred to in (b) of that item (hereinafter referred to as a "group tax sharing business year" in this paragraph), as the amount of entertainment expenses, etc. disbursed in that group tax sharing business year (hereinafter referred to as the "initially reported amount of entertainment expenses, etc." in this item and item (v)), the initially reported amount of entertainment expenses, etc. is deemed to be the amount of entertainment expenses, etc. referred to in (a) and (b) of the preceding item;
where an amended return is filed or a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes (referred to as a "reassessment" in the following item) is made for any of the group tax sharing business years, if any of the following cases applies, the provisions of the preceding item do not apply to the applicable business year referred to in item (ii) of the group tax sharing corporation referred to in that item:
where the amount listed in item (ii), (b) in the case where the provisions of the preceding item were not applied is the group tax sharing fixed deduction limit or less;
where the provisions of Article 64-5, paragraph (6) of the Corporation Tax Act apply;
法人税法第六十四条の五第六項の規定の適用がある場合
where the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply.
法人税法第六十四条の五第八項の規定の適用がある場合
with regard to the application of the provisions of item (iii) after an amended return has been filed or a reassessment has been made for a group tax sharing business year by applying the provisions of the preceding item (excluding the part pertaining to (c)), the amount stated, in the document attached to that amended return or to the written notice of reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to that reassessment, as the amount of entertainment expenses, etc. disbursed in that group tax sharing business year is deemed to be the initially reported amount of entertainment expenses, etc.
通算事業年度について前号（ハに係る部分を除く。）の規定を適用して修正申告書の提出又は更正がされた後における第三号の規定の適用については、当該修正申告書又は当該更正に係る国税通則法第二十八条第二項に規定する更正通知書に添付された書類に当該通算事業年度において支出する交際費等の額として記載された金額を当初申告交際費等の額とみなす。
The number of months referred to in the preceding two paragraphs is calculated according to the calendar, and any fraction of less than one month is counted as one month.
前二項の月数は、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。
Where there is an amount of entertainment expenses, etc. that another group tax sharing corporation that has a group tax sharing full controlling interest with the group tax sharing corporation referred to in paragraph (3) as of the date of the end of the applicable business year of that group tax sharing corporation (hereinafter referred to as an "other group tax sharing corporation" in this paragraph) disburses in its business year ending on that date, the provisions of paragraph (2) for that applicable business year apply, notwithstanding the provisions of paragraph (7), only if, for every other group tax sharing corporation that disburses that amount of entertainment expenses, etc., the tax return, etc., amended return, or written request for reassessment for its business year ending on that date has attached to it a written statement concerning the calculation of the allocated group tax sharing fixed deduction limit, and the tax return, etc., amended return, or written request for reassessment for that applicable business year has attached to it a written statement concerning the calculation of the allocated group tax sharing fixed deduction limit.
第三項の通算法人の適用年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（以下この項において「他の通算法人」という。）の同日に終了する事業年度において支出する交際費等の額がある場合における当該適用年度に係る第二項の規定は、第七項の規定にかかわらず、当該交際費等の額を支出する他の通算法人の全てにつき、それぞれ同日に終了する事業年度の確定申告書等、修正申告書又は更正請求書に通算定額控除限度分配額の計算に関する明細書の添付がある場合で、かつ、当該適用年度の確定申告書等、修正申告書又は更正請求書に通算定額控除限度分配額の計算に関する明細書の添付がある場合に限り、適用する。
The term "entertainment expenses, etc." as used in paragraph (1), paragraph (3), and the preceding paragraph means entertainment expenses, hospitality expenses, confidential expenses, and other expenses that a corporation disburses for entertaining, hosting, recreation, gifts, or any other similar act (hereinafter referred to as "entertainment, etc." in this paragraph) for its customers, suppliers, or other persons, etc. related to its business (excluding expenses that fall under any of the following expenses), and the term "food and drink expenses for entertainment" as used in paragraph (1) means expenses, out of the entertainment expenses, etc. referred to in that paragraph, required for eating and drinking or any other similar act (excluding those disbursed exclusively for the entertainment, etc. of the officers prescribed in Article 2, item (xv) of the Corporation Tax Act or the employees of the corporation, or of their relatives; referred to as "food and drink expenses" in item (ii)), for which that fact has been made clear as specified by Order of the Ministry of Finance.
第一項、第三項及び前項に規定する交際費等とは、交際費、接待費、機密費その他の費用で、法人が、その得意先、仕入先その他事業に関係のある者等に対する接待、供応、慰安、贈答その他これらに類する行為（以下この項において「接待等」という。）のために支出するもの（次に掲げる費用のいずれかに該当するものを除く。）をいい、第一項に規定する接待飲食費とは、同項の交際費等のうち飲食その他これに類する行為のために要する費用（専ら当該法人の法人税法第二条第十五号に規定する役員若しくは従業員又はこれらの親族に対する接待等のために支出するものを除く。第二号において「飲食費」という。）であつて、その旨につき財務省令で定めるところにより明らかにされているものをいう。
expenses normally required for athletic meets, entertainment events, trips, etc. held exclusively for the recreation of employees;
専ら従業員の慰安のために行われる運動会、演芸会、旅行等のために通常要する費用
food and drink expenses for which the amount calculated, as specified by Cabinet Order, on the basis of the amount disbursed is the amount specified by Cabinet Order or less;
飲食費であつて、その支出する金額を基礎として政令で定めるところにより計算した金額が政令で定める金額以下の費用
beyond the expenses listed in the preceding two items, expenses specified by Cabinet Order.
前二号に掲げる費用のほか政令で定める費用
The provisions of paragraph (2) apply only if the tax return, etc., amended return, or written request for reassessment has attached to it a written statement concerning the calculation of the fixed deduction limit prescribed in that paragraph.
The provisions of paragraph (6), item (ii) apply only if the documents specified by Order of the Ministry of Finance are preserved.
第六項第二号の規定は、財務省令で定める書類を保存している場合に限り、適用する。