The term "business year" as used in this Act means a period that serves as the unit for calculating the property and profit and loss of a corporation (hereinafter referred to as an "accounting period" in this Chapter) which is specified by laws and regulations or specified in the articles of incorporation, act of endowment, rules, bylaws or other equivalent instruments of the corporation (hereinafter referred to as the "articles of incorporation, etc." in this Chapter), and, where no accounting period is specified by laws and regulations or in the articles of incorporation, etc., means the accounting period notified to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of the following paragraph, or the accounting period designated by the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of paragraph (3) or the period prescribed in paragraph (4); provided, however, that where any of these periods exceeds one year, it means each of the periods into which the period on or after its first day is divided every one year (where a period of less than one year remains at the end, that period of less than one year).
この法律において「事業年度」とは、法人の財産及び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるものをいい、法令又は定款等に会計期間の定めがない場合には、次項の規定により納税地の所轄税務署長に届け出た会計期間又は第三項の規定により納税地の所轄税務署長が指定した会計期間若しくは第四項に規定する期間をいう。ただし、これらの期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）をいう。
A corporation for which no accounting period is specified by laws and regulations or in its articles of incorporation, etc. must set an accounting period and notify the competent district director with jurisdiction over the place for tax payment thereof within two months on or after the day specified in the following items for the category of corporation listed in each of those items:
domestic corporation: the date of its establishment (for the corporations listed below, the day specified respectively below);
内国法人 設立の日（次に掲げる法人については、それぞれ次に定める日）
a public interest corporation, etc. or an association or foundation without juridical personality that has newly commenced a profit-making business: the date on which it commenced that business;
a public interest corporation, etc. conducting a profit-making business that was a public service corporation: the date on which it became that public interest corporation, etc.;
an ordinary corporation or a cooperative, etc. that was a public service corporation or a public interest corporation, etc. not conducting a profit-making business: the date on which it became that ordinary corporation or cooperative, etc.
foreign corporation: the date on which it became a foreign corporation that has a permanent establishment, or the date on which, without having a permanent establishment, it commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or came to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in item (iv) of Article 138, paragraph (1) (for an association or foundation without juridical personality, the date on which it came to have, out of the domestic source income specified in each item of Article 141 for the category of foreign corporation listed in the relevant item, the income arising from a profit-making business).
In the case where a corporation (excluding an association or foundation without juridical personality) that is required to give notification under the provisions of the preceding paragraph fails to give the notification, the competent district director with jurisdiction over the place for tax payment is to designate its accounting period and notify the corporation thereof in writing.
In the case where an association or foundation without juridical personality that is required to give notification under the provisions of paragraph (2) fails to give the notification, the accounting period of the association or foundation without juridical personality is to be the period from January 1 of each year (for the year that includes the day specified in item (i), (a) of that paragraph or the day on which it came to have domestic source income prescribed in item (ii) of that paragraph that arises from a profit-making business, from that day) through December 31.
Meaning of Business Year
A corporation for which no accounting period is specified by laws and regulations or in its articles of incorporation, etc. must set an accounting period and notify the competent district director…
法令及び定款等に会計期間の定めがない法人は、次の各号に掲げる法人の区分に応じ当該各号に定める日以後二月以内に、会計期間を定めてこれを納税地の所轄税務署長に届け出なければならない。
Open this provisionMeaning of Business Year
domestic corporation: the date of its establishment (for the corporations listed below, the day specified respectively below);
内国法人 設立の日（次に掲げる法人については、それぞれ次に定める日）
Open this provisionMeaning of Business Year
foreign corporation: the date on which it became a foreign corporation that has a permanent establishment, or the date on which, without having a permanent establishment…
外国法人 恒久的施設を有する外国法人になつた日又は恒久的施設を有しないで第百三十八条第一項第四号（国内源泉所得）に規定する事業を国内において開始し、若しくは第百四十一条第二号（課税標準）に定める国内源泉所得で同項第四号に掲げる対価以外のものを有することとなつた日（人格のない社団等については、同条各号に掲げる外国法人の…
Open this provisionMeaning of Business Year
In the case where a corporation (excluding an association or foundation without juridical personality) that is required to give notification under the provisions of the preceding paragraph fails to…
前項の規定による届出をすべき法人（人格のない社団等を除く。）がその届出をしない場合には、納税地の所轄税務署長は、その会計期間を指定し、当該法人に対し、書面によりその旨を通知する。
Open this provisionMeaning of Business Year
In the case where an association or foundation without juridical personality that is required to give notification under the provisions of paragraph (2) fails to give the notification…
第二項の規定による届出をすべき人格のない社団等がその届出をしない場合には、その人格のない社団等の会計期間は、その年の一月一日（同項第一号イに定める日又は同項第二号に規定する国内源泉所得のうち収益事業から生ずるものを有することとなつた日の属する年については、これらの日）から十二月三十一日までの期間とする。
Open this provision(Domestic Source Income)
consideration received by a corporation which conducts a business that has as its main content the provision of personal services in Japan and which is specified by a Cabinet Order…
国内において人的役務の提供を主たる内容とする事業で政令で定めるものを行う法人が受ける当該人的役務の提供に係る対価
Open this provisionThe tax base of corporation tax imposed on a foreign corporation for income for each business year is to be the amount of income categorized as domestic source income specified in each of the…
外国法人に対して課する各事業年度の所得に対する法人税の課税標準は、次の各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得に係る所得の金額とする。
Open this provisiona foreign corporation not having a permanent establishment: Domestic source income listed in Article 138, paragraph (1), items (ii) through (vi) for each business year.
恒久的施設を有しない外国法人 各事業年度の第百三十八条第一項第二号から第六号までに掲げる国内源泉所得
Open this provisionin Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
domestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
foreign corporation
「外国法人」
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
public service corporation
「公共法人」
A corporation listed in Appended Table 1 (別表第一) — local governments (地方公共団体), national university corporations (国立大学法人), local incorporated administrative agencies (地方独立行政法人) and the other public bodies it names — which Article 4, paragraph (2) frees from any obligation to pay corporation tax.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
public interest corporation, etc.machine translation
「公益法人等」
A corporation listed in Appended Table 2 (別表第二) of this Act — among them general incorporated associations and foundations that are non-profit corporations (非営利型法人), social medical care corporations (社会医療法人), school corporations (学校法人) and the other bodies it names.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
cooperative, etc.machine translation
「協同組合等」
A corporation listed in Appended Table 3 (別表第三) — among them fishery cooperatives (漁業協同組合), consumer cooperatives (消費生活協同組合), shinkin banks (信用金庫), forest owners' cooperatives (森林組合), their federations and the other bodies it names.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
association or foundation without juridical personality
「人格のない社団等」
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
ordinary corporation
「普通法人」
A corporation other than a public corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等) — the bodies Article 2, items (v) to (vii) list in Appended Tables 1 to 3 — not counting an association or foundation without juridical personality (人格のない社団等).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
Defined inArticle 2, paragraph (1), item (xii-19)· applies throughout the law
profit-making business
「収益事業」
A profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business set by Cabinet Order (政令) that is carried on continuously from a place of business.
Defined inArticle 2, paragraph (1), item (xiii)· applies throughout the law
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
accounting periodmachine translation
「会計期間」
In Part I, Chapter V (business years, etc.), the period that is the unit for calculating a corporation's assets and profits and losses, set by law or by its articles of incorporation or similar rules, from which its business year (事業年度) is fixed.
Short name set inArticle 13, paragraph (1)· applies only in this chapter
articles of incorporation, etc.machine translation
「定款等」
A corporation's articles of incorporation, act of endowment (寄附行為), rules, bylaws or anything similar.
Short name set inArticle 13, paragraph (1)· applies only in this chapter
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.