Article 67-16-2Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027
第六十七条の十六の二（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例）
No corporation tax is imposed on the domestic source income listed in Article 138, paragraph (1), item (i) of the Corporation Tax Act, or the domestic source income listed in item (vi) of that paragraph that is specified by Cabinet Order, for each business year of the following foreign corporations (limited to such domestic source income pertaining to the Expo-related work prescribed in Article 29 performed during the period from April 1, 2025 to March 31, 2028; referred to as "covered domestic source income" in the following paragraph):
次に掲げる外国法人の各事業年度の法人税法第百三十八条第一項第一号に掲げる国内源泉所得又は同項第六号に掲げる国内源泉所得のうち政令で定めるもの（これらの国内源泉所得のうち令和七年四月一日から令和十年三月三十一日までの間に行う第二十九条に規定する博覧会関連業務に係るものに限る。次項において「対象国内源泉所得」という。）については、法人税を課さない。
an official participant prescribed in Article 29, item (i);
第二十九条第一号に規定する公式参加者
a foreign corporation specified by Order of the Ministry of Finance prescribed in Article 29, item (ii);
第二十九条第二号に規定する財務省令で定める外国法人
the Bureau International des Expositions.
博覧会国際事務局
The amount specified by Cabinet Order as the amount of loss pertaining to covered domestic source income for each business year of a foreign corporation listed in any of the items of the preceding paragraph is deemed not to exist for the purpose of applying the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax.
With regard to the application of the provisions of Article 146-2, paragraph (2) and Article 150-2 of the Corporation Tax Act in the case where the provisions of paragraph (1) apply, the term "internal dealings" in that paragraph and in paragraph (1) of that Article is deemed to be replaced with "internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 67-16-2, paragraph (1) (Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027) of the Act on Special Measures Concerning Taxation)".
第一項の規定の適用がある場合における法人税法第百四十六条の二第二項及び第百五十条の二の規定の適用については、同項及び同条第一項中「内部取引」とあるのは、「内部取引（租税特別措置法第六十七条の十六の二第一項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例）に規定する対象国内源泉所得に係るものを除く。）」とする。
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax with respect to the foreign corporations listed in the items of paragraph (1) are specified by Cabinet Order.