Article 67-2Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations
第六十七条の二（特定の医療法人の法人税率の特例）
With regard to the income for each business year ending after the receipt of the approval of a medical care corporation that is a foundation, or a medical care corporation that is an association and has no provisions on equity interests (excluding one in liquidation), that has received the approval of the Commissioner of the National Tax Agency, pursuant to the provisions of Cabinet Order, as one that satisfies the requirements specified by Cabinet Order regarding its business significantly contributing to the spread and improvement of medical care, contribution to social welfare or other promotion of public interest and its being publicly operated (excluding a social medical care corporation prescribed in Article 42-2, paragraph (1) of the Medical Care Act), corporation tax is imposed at a tax rate of 19 percent, notwithstanding the provisions of Article 66, paragraphs (1), (2) and (6) of the Corporation Tax Act.
財団たる医療法人又は社団たる医療法人で持分の定めがないもの（清算中のものを除く。）のうち、その事業が医療の普及及び向上、社会福祉への貢献その他公益の増進に著しく寄与し、かつ、公的に運営されていることにつき政令で定める要件を満たすものとして、政令で定めるところにより国税庁長官の承認を受けたもの（医療法第四十二条の二第一項に規定する社会医療法人を除く。）の当該承認を受けた後に終了した各事業年度の所得については、法人税法第六十六条第一項、第二項及び第六項の規定にかかわらず、百分の十九の税率により、法人税を課する。
Where it is found that a medical care corporation that has received the approval referred to in the preceding paragraph has ceased to satisfy the requirements specified by Cabinet Order prescribed in that paragraph, the Commissioner of the National Tax Agency is to revoke that approval retroactively to the time when it is found to have ceased to satisfy them. In this case, the provisions of that paragraph do not apply to the income for each business year of that medical care corporation ending on or after the time when it is found to have ceased to satisfy them.
When the Commissioner of the National Tax Agency has granted the approval referred to in paragraph (1), has decided not to grant that approval, or has revoked that approval, the Commissioner must notify the medical care corporation that applied for the approval or the medical care corporation that had received the approval to that effect.
国税庁長官は、第一項の承認をしたとき、若しくは当該承認をしないことを決定したとき、又は当該承認を取り消したときは、その旨を当該承認を申請した医療法人又は当該承認を受けていた医療法人に通知しなければならない。
Where the provisions of paragraph (1) apply, with regard to the application of the provisions of Article 69, paragraph (1) of the Corporation Tax Act, the phrase "Article 66, paragraphs (1) through (3) (Tax Rate of Corporation Tax on Income for Each Business Year)" in that paragraph is deemed to be replaced with "Article 67-2, paragraph (1) (Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations) of the Act on Special Measures Concerning Taxation"; with regard to the application of the provisions of paragraph (14) of that Article, the phrase "Article 66, paragraphs (1), (3) and (6)" in that paragraph is deemed to be replaced with "Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 66, paragraph (1)"; with regard to the application of the provisions of paragraph (19) of that Article (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article), the phrase "Article 66, paragraphs (1) through (3) and (6)" in paragraph (19) of that Article is deemed to be replaced with "Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "these" is deemed to be replaced with "that paragraph"; and with regard to the application of the provisions of Article 72, paragraph (1) or Article 74, paragraph (1) of that Act, the phrase "the preceding Section (Calculation of Tax Amount)" in Article 72, paragraph (1), item (ii) or Article 74, paragraph (1), item (ii) of that Act is deemed to be replaced with "Article 67-2, paragraph (1) (Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations) of the Act on Special Measures Concerning Taxation and Subsection 2 (Tax Credits) of the preceding Section".
第一項の規定の適用がある場合において、法人税法第六十九条第一項の規定の適用については、同項中「第六十六条第一項から第三項まで（各事業年度の所得に対する法人税の税率）」とあるのは「租税特別措置法第六十七条の二第一項（特定の医療法人の法人税率の特例）」と、同条第十四項の規定の適用については、同項中「第六十六条第一項、第三項及び第六項」とあるのは「租税特別措置法第六十七条の二第一項」と、「同条第一項」とあるのは「第六十六条第一項」と、同条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）の規定の適用については、同条第十九項中「第六十六条第一項から第三項まで及び第六項」とあるのは「租税特別措置法第六十七条の二第一項」と、「これら」とあるのは「同項」と、同法第七十二条第一項又は第七十四条第一項の規定の適用については、同法第七十二条第一項第二号又は第七十四条第一項第二号中「前節（税額の計算）」とあるのは「租税特別措置法第六十七条の二第一項（特定の医療法人の法人税率の特例）及び前節第二款（税額控除）」とする。
Beyond what is provided for in paragraphs (2) and (3), the procedures in the case where a corporation that has received the approval referred to in paragraph (1) intends to cease receiving the application of the provisions of that paragraph with regard to the income for each business year ending after the receipt of that approval, and other necessary matters concerning the application of the provisions of that paragraph and the preceding paragraph, are specified by Cabinet Order.