第六十七条の五（中小企業者等の少額減価償却資産の取得価額の損金算入の特例）
Where a small and medium sized enterprise, etc. (meaning a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph) or an agricultural cooperative, etc. prescribed in item (ix) of that paragraph that files a blue return (limited to one specified by Cabinet Order as one for which consideration needs to be given to the administrative burden, and excluding a group tax sharing corporation and, of those that fall under a specified business operator, etc. prescribed in Article 42-12-4, paragraph (1) that has received the specified certification prescribed in that paragraph, one whose specified management improvement plan prescribed in that paragraph pertaining to that specified certification states the depreciable assets listed in item (ii) of that paragraph); hereinafter the same applies in this paragraph) holds depreciable assets that it has acquired, manufactured or constructed during the period from April 1, 2006 to March 31, 2029 and has used for the business of that small and medium sized enterprise, etc., and whose acquisition cost is less than 400,000 yen (excluding those whose acquisition cost is less than 100,000 yen, those that receive the application of the provisions listed in the items of Article 53, paragraph (1), and any other assets specified by Cabinet Order; hereinafter referred to as "low-value depreciable assets" in this Article), if it has carried out accounting as an expense or loss for an amount equivalent to the acquisition cost of those low-value depreciable assets in the business year that includes the day on which it used them for the business of that small and medium sized enterprise, etc., the amount for which it carried out that accounting as an expense or loss is included in deductible expenses in calculating the amount of income for that business year. In this case, where the total acquisition cost of low-value depreciable assets of that small and medium sized enterprise, etc. in that business year exceeds 3,000,000 yen (where that business year is less than one year, the amount calculated by dividing 3,000,000 yen by 12 and multiplying the result by the number of months in that business year; hereinafter the same applies in this paragraph), the amount included is limited to the total acquisition cost of the low-value depreciable assets up to 3,000,000 yen, out of that total acquisition cost.
中小企業者等（第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者に該当するものを除く。）又は同項第九号に規定する農業協同組合等で、青色申告書を提出するもの（事務負担に配慮する必要があるものとして政令で定めるものに限るものとし、通算法人及び第四十二条の十二の四第一項に規定する特定認定を受けた同項に規定する特定事業者等に該当するもののうち当該特定認定に係る同項に規定する特定経営力向上計画に同項第二号に掲げる減価償却資産が記載されているものを除く。）をいう。以下この項において同じ。）が、平成十八年四月一日から令和十一年三月三十一日までの間に取得し、又は製作し、若しくは建設し、かつ、当該中小企業者等の事業の用に供した減価償却資産で、その取得価額が四十万円未満であるもの（その取得価額が十万円未満であるもの及び第五十三条第一項各号に掲げる規定の適用を受けるものその他政令で定めるものを除く。以下この条において「少額減価償却資産」という。）を有する場合において、当該少額減価償却資産の取得価額に相当する金額につき当該中小企業者等の事業の用に供した日を含む事業年度において損金経理をしたときは、その損金経理をした金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該中小企業者等の当該事業年度における少額減価償却資産の取得価額の合計額が三百万円（当該事業年度が一年に満たない場合には、三百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額。以下この項において同じ。）を超えるときは、その取得価額の合計額のうち三百万円に達するまでの少額減価償却資産の取得価額の合計額を限度とする。
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and a 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。
The provisions of paragraph (1) apply only if a written statement concerning the acquisition cost of the low-value depreciable assets to which the provisions of that paragraph are applied is attached to the final return, etc.
Where the provisions of laws and regulations concerning corporation tax are applied to low-value depreciable assets to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph is not included in the acquisition cost of those low-value depreciable assets.
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
第六十七条の六（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例）
Where there is an amount of distributions of proceeds of a specified stock investment trust prescribed in Article 3-2 (excluding a specified stock investment trust linked to a foreign stock index prescribed in Article 9, paragraph (1), item (iii)) received by a corporation, with regard to the application of the provisions of Article 23 of the Corporation Tax Act, the phrase "or distribution of surplus" in paragraph (1), item (i) of that Article is deemed to be replaced with ", distribution of surplus", the phrase "pertaining to contributions)" with "pertaining to contributions) or distributions of proceeds of a specified stock investment trust prescribed in Article 67-6, paragraph (1) (Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a 'specified stock investment trust' in this Article)", the phrase "the shares, etc. that are the principal" in paragraph (2) of that Article with "the shares, etc. (including beneficial interests in a specified stock investment trust; hereinafter the same applies in this paragraph) that are the principal", the phrase "the date specified in each of the following items for the category of the amount of dividends, etc. listed in that item" with "the date specified in each of the following items for the category of the amount of dividends, etc. listed in that item and, for distributions of proceeds of a specified stock investment trust, the last day of the period that served as the basis for their calculation", and the phrase "prescribed in the preceding paragraph)" in paragraph (6) of that Article with "prescribed in the preceding paragraph) and beneficial interests in a specified stock investment trust".
法人が支払を受ける第三条の二に規定する特定株式投資信託（第九条第一項第三号に規定する外国株価指数連動型特定株式投資信託を除く。）の収益の分配の額がある場合には、法人税法第二十三条の規定の適用については、同条第一項第一号中「又は剰余金の分配」とあるのは「、剰余金の分配」と、「）の額」とあるのは「）又は租税特別措置法第六十七条の六第一項（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例）に規定する特定株式投資信託（以下この条において「特定株式投資信託」という。）の収益の分配の額」と、同条第二項中「株式等をその」とあるのは「株式等（特定株式投資信託の受益権を含む。以下この項において同じ。）をその」と、「日をいう」とあるのは「日をいい、特定株式投資信託の収益の分配にあつてはその計算の基礎となつた期間の末日とする」と、同条第六項中「をいう」とあるのは「及び特定株式投資信託の受益権をいう」とする。
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
前項の規定の適用に関し必要な事項は、政令で定める。
第六十七条の七（保険会社の受取配当等の益金不算入の特例）
Where, in any business year of a corporation filing a blue return that conducts insurance business under a license prescribed in Article 3, paragraph (1) or Article 185, paragraph (1) of the Insurance Business Act, there is an amount of dividends and similar income prescribed in Article 23, paragraph (1) of the Corporation Tax Act (including as applied with the replacement of terms pursuant to the provisions of paragraph (1) of the preceding Article) received with respect to non-controlling-purpose shares, etc. prescribed in paragraph (6) of that Article (including as applied with the replacement of terms pursuant to the provisions of paragraph (1) of the preceding Article) held by it (hereinafter referred to as the "amount of dividends and similar income on special non-controlling-purpose shares, etc." in this paragraph), the amount not included in gross profit in calculating the amount of income for each of those business years pursuant to the provisions of Article 23, paragraph (1) of that Act with regard to that amount of dividends and similar income on special non-controlling-purpose shares, etc. is, notwithstanding the provisions of that paragraph, the amount equivalent to 40 percent of that amount of dividends and similar income on special non-controlling-purpose shares, etc.
青色申告書を提出する法人で保険業法第三条第一項又は第百八十五条第一項に規定する免許を受けて保険業を行うものの各事業年度において、その保有する法人税法第二十三条第六項（前条第一項の規定により読み替えて適用する場合を含む。）に規定する非支配目的株式等につき支払を受ける同法第二十三条第一項（前条第一項の規定により読み替えて適用する場合を含む。）に規定する配当等の額（以下この項において「特例非支配目的株式等に係る配当等の額」という。）がある場合には、その特例非支配目的株式等に係る配当等の額について同法第二十三条第一項の規定により当該各事業年度の所得の金額の計算上益金の額に算入しない金額は、同項の規定にかかわらず、当該特例非支配目的株式等に係る配当等の額の百分の四十に相当する金額とする。
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
前項の規定の適用に関し必要な事項は、政令で定める。
第六十七条の八（協同組合等が有する普通出資に係る受取配当等の益金不算入の特例）
Where, in any business year of a cooperative, etc., there is an amount of dividends and similar income (meaning the amount of dividends and similar income prescribed in Article 23, paragraph (1) of the Corporation Tax Act) received with respect to contributions held by it to a federation, etc. (meaning the Norinchukin Bank or any other cooperative, etc. whose members or partners are limited, pursuant to the provisions of the governing laws listed in the right-hand column of Appended Table 3 of the Corporation Tax Act, to other cooperatives, etc. and corporations equivalent thereto) (excluding those that fall under preferred equity investments prescribed in the Act on Preferred Equity Investment by Cooperative Structured Financial Institution; hereinafter referred to as "ordinary contributions" in this paragraph), then, with regard to the application of the provisions of that Article, those ordinary contributions are deemed not to fall under any of the shares, etc. of related corporations, the shares, etc. of wholly owned subsidiary corporations and the non-controlling-purpose shares, etc. prescribed in paragraphs (4) through (6) of that Article, notwithstanding those provisions.
協同組合等の各事業年度において、その有する連合会等（農林中央金庫その他の協同組合等であつてその会員又は組合員が法人税法別表第三の下欄に掲げる根拠法の規定により他の協同組合等及びこれに準ずる法人に限られているものをいう。）に対する出資（協同組織金融機関の優先出資に関する法律に規定する優先出資に該当するものを除く。以下この項において「普通出資」という。）につき支払を受ける配当等の額（法人税法第二十三条第一項に規定する配当等の額をいう。）がある場合には、同条の規定の適用については、当該普通出資は、同条第四項から第六項までの規定にかかわらず、これらの規定に規定する関連法人株式等、完全子法人株式等及び非支配目的株式等のいずれにも該当しないものとする。
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
前項の規定の適用に関し必要な事項は、政令で定める。
No English for this paragraph yet.
削除
Article 67-12Special Provisions on Taxation Where There Are Losses from Partnership Businesses, etc.
第六十七条の十二（組合事業等による損失がある場合の課税の特例）
Where a corporation falls under the category of a specified partner (meaning, of partners under a partnership contract (including persons similar thereto who are specified by Cabinet Order, and, for a silent partnership contract, etc., meaning a person who makes a contribution based on the silent partnership contract, etc. and a person who succeeds to that person's status pertaining to that silent partnership contract, etc.; hereinafter the same applies in this paragraph and paragraph (4)), those other than a partner who is involved in decisions on the execution of business concerning the disposal or acquisition of important property pertaining to the partnership business or concerning large borrowings pertaining to the partnership business, and who personally executes the important parts of that business, such as negotiations for concluding contracts, or any other partner specified by Cabinet Order; the same applies in paragraph (4)) or a specified beneficiary (meaning a beneficiary prescribed in Article 12, paragraph (1) of the Corporation Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article) of a trust (excluding a collective investment trust prescribed in Article 2, item (xxix) of that Act and a trust subject to corporation taxation; hereinafter the same applies in this Article); the same applies in paragraph (4)), and where the limit of the liability to repay the debts of the partnership business under that partnership contract or of that trust is substantially the value of the partnership property (for a silent partnership contract, etc., the property pertaining to the partnership business) or of the trust property, or in any other case specified by Cabinet Order, an amount equivalent to the portion of the partnership loss, etc. of the corporation for that business year (meaning the amount specified by Cabinet Order as the amount of loss of the corporation from that partnership business or that trust; hereinafter the same applies in this paragraph) that exceeds the amount calculated pursuant to the provisions of Cabinet Order on the basis of the value of the contribution of the corporation pertaining to that partnership business or the book value of the trust property of that trust (where the case falls under the case specified by Cabinet Order as one in which the profits and losses attributed to that partnership business or that trust property are expected not to result substantially in a loss, that partnership loss, etc.) (referred to as the "excess partnership loss, etc." in paragraph (3), item (iv)) is not included in deductible expenses in calculating the amount of income for that business year.
法人が特定組合員（組合契約に係る組合員（これに類する者で政令で定めるものを含むものとし、匿名組合契約等にあつては、匿名組合契約等に基づいて出資をする者及びその者の当該匿名組合契約等に係る地位の承継をする者とする。以下この項及び第四項において同じ。）のうち、組合事業に係る重要な財産の処分若しくは譲受け又は組合事業に係る多額の借財に関する業務の執行の決定に関与し、かつ、当該業務のうち契約を締結するための交渉その他の重要な部分を自ら執行する組合員その他の政令で定める組合員以外のものをいう。第四項において同じ。）又は特定受益者（信託（法人税法第二条第二十九号に規定する集団投資信託及び法人課税信託を除く。以下この条において同じ。）の同法第十二条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）をいう。第四項において同じ。）に該当する場合で、かつ、その組合契約に係る組合事業又は当該信託につきその債務を弁済する責任の限度が実質的に組合財産（匿名組合契約等にあつては、組合事業に係る財産）又は信託財産の価額とされている場合その他の政令で定める場合には、当該法人の当該事業年度の組合等損失額（当該法人の当該組合事業又は当該信託による損失の額として政令で定める金額をいう。以下この項において同じ。）のうち当該法人の当該組合事業に係る出資の価額又は当該信託の信託財産の帳簿価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を超える部分の金額（当該組合事業又は当該信託財産に帰せられる損益が実質的に欠損とならないと見込まれるものとして政令で定める場合に該当する場合には、当該組合等損失額）に相当する金額（第三項第四号において「組合等損失超過額」という。）は、当該事業年度の所得の金額の計算上、損金の額に算入しない。
Where a corporation filing a final return, etc. has a total excess partnership loss, etc. in any business year, the amount of that total excess partnership loss, etc. up to the amount specified by Cabinet Order as the amount of profit of that corporation for that business year from the partnership business or trust (limited to one pertaining to that total excess partnership loss, etc.) is included in deductible expenses in calculating the amount of income for that business year.
確定申告書等を提出する法人が、各事業年度において組合等損失超過合計額を有する場合には、当該組合等損失超過合計額のうち当該事業年度の当該法人の組合事業又は信託（当該組合等損失超過合計額に係るものに限る。）による利益の額として政令で定める金額に達するまでの金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
partnership contract: A partnership contract prescribed in Article 667, paragraph (1) of the Civil Code and an investment limited partnership agreement prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment, and contracts similar thereto in a foreign state (including those specified by Cabinet Order), and silent partnership contracts, etc.;
組合契約 民法第六百六十七条第一項に規定する組合契約及び投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約並びに外国におけるこれらに類する契約（政令で定めるものを含む。）並びに匿名組合契約等をいう。
silent partnership contract, etc.: A silent partnership contract (including a contract specified by Cabinet Order as equivalent thereto) and a contract similar thereto in a foreign state;
匿名組合契約等 匿名組合契約（これに準ずる契約として政令で定めるものを含む。）及び外国におけるこれに類する契約をいう。
partnership business: A business carried on under a partnership contract (for a silent partnership contract, etc., a business of the person who receives contributions based on the silent partnership contract, etc. that is the purpose of that silent partnership contract, etc.);
total excess partnership loss, etc.: The amount obtained by totaling, for each partnership business or each trust, of the excess partnership losses, etc. in each business year up to and including the business year preceding that business year of the corporation referred to in the preceding paragraph, each excess partnership loss, etc. in the case where the corporation has continuously filed tax returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act (hereinafter referred to as a "tax return" in this item) from the business year for which the provisions of paragraph (1) were applied to that excess partnership loss, etc. (hereinafter referred to as the "applicable business year" in this item) through the preceding business year (where the applicable business year is the preceding business year, in the case where it has filed the tax return for that applicable business year) (where there is an amount included in deductible expenses in calculating the amount of income for any business year up to the preceding business year pursuant to the provisions of the preceding paragraph, the amount after deducting the amount so included).
組合等損失超過合計額 前項の法人の当該事業年度の前事業年度以前の各事業年度における組合等損失超過額のうち、当該組合等損失超過額につき第一項の規定の適用を受けた事業年度（以下この号において「適用年度」という。）から前事業年度まで連続して法人税法第二条第三十一号に規定する確定申告書（以下この号において「確定申告書」という。）の提出をしている場合（適用年度が前事業年度である場合には、当該適用年度の確定申告書の提出をしている場合）における当該組合等損失超過額を、各組合事業又は各信託ごとに合計した金額（前項の規定により前事業年度までの各事業年度の所得の金額の計算上損金の額に算入された金額がある場合には、当該損金の額に算入された金額を控除した金額）をいう。
Beyond what is provided for in the preceding paragraph, matters concerning the application of the provisions of paragraph (1) in the case where a corporation has succeeded, through a qualified merger in which it is the merging corporation, to the status of a partner under a partnership contract or of a beneficiary of a trust of a merged corporation that falls under the category of a specified partner or a specified beneficiary, and other necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2), are specified by Cabinet Order.