In the case where a business year of an ordinary corporation which is a foreign corporation having a permanent establishment (excluding the business year containing the day on which it became a foreign corporation having a permanent establishment; the same applies in Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) exceeds six months, the ordinary corporation must file a return containing the following matters with the district director, within two months after the day on which six months have elapsed on or after the first day of the business year (referred to as the "day on which six months have elapsed" in item (i)); provided, however, that it is not required to file the return in the case where the amount listed in that item is 100,000 yen or less or there is no such amount, or in the case where, within those two months, the ordinary corporation which is a foreign corporation having a permanent establishment ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes.
恒久的施設を有する外国法人である普通法人は、その事業年度（恒久的施設を有する外国法人になつた日の属する事業年度を除く。第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、同号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該二月以内に恒久的施設を有する外国法人である普通法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合は、当該申告書を提出することを要しない。
the amount obtained by dividing the amount of corporation tax for the previous business year of the business year (meaning the amount listed in Article 144-6, paragraph (1), item (vii) (Final Returns) that is to be entered in a Final Return) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the interim period (meaning the period from the first day of the business year to that preceding day); and
当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第一項第七号（確定申告）に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
前号に掲げる金額の計算の基礎その他財務省令で定める事項
In the case where a business year of an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding the business year containing the day following the day on which it became a foreign corporation not having a permanent establishment; the same applies in Article 144-4, paragraph (2)) exceeds six months, the ordinary corporation must file a return containing the following matters with the district director, within two months after the day on which six months have elapsed on or after the first day of the business year (referred to as the "day on which six months have elapsed" in item (i)); provided, however, that it is not required to file the return in the case where the amount listed in that item is 100,000 yen or less or there is no such amount, or in the case where, within those two months, the ordinary corporation which is a foreign corporation not having a permanent establishment discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan.
恒久的施設を有しない外国法人である普通法人は、その事業年度（恒久的施設を有しない外国法人になつた日の翌日の属する事業年度を除く。第百四十四条の四第二項において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、同号に掲げる金額が十万円以下である場合若しくは当該金額がない場合又は当該二月以内に恒久的施設を有しない外国法人である普通法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合は、当該申告書を提出することを要しない。
the amount obtained by dividing the amount of corporation tax for the previous business year of the business year (meaning the amount listed in Article 144-6, paragraph (2), item (ii) that is to be entered in a Final Return) that has become determined by the day preceding the day on which six months have elapsed, by the number of months of the previous business year, and then multiplying the result by the number of months of the interim period (meaning the period from the first day of the business year to that preceding day); and
当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第二項第二号に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
前号に掲げる金額の計算の基礎その他財務省令で定める事項
The provisions of Article 71, paragraph (2) and paragraph (3) (Interim Return) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (1) in the case where a qualified merger has been carried out in which the ordinary corporation set forth in that paragraph is the acquiring corporation and another foreign corporation is the acquired corporation. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the terms listed in the right-hand column of the table, respectively.
| Paragraph (2) | item (i) of the preceding paragraph | Article 144-3, paragraph (1), item (i) (Interim Return) |
| Paragraph (2), item (i) | the corporation tax ( | the corporation tax prescribed in Article 144-3, paragraph (1), item (i) or paragraph (2), item (i) ( |
| day on which six months have elapsed | day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in Article 144-3, paragraph (1); the same applies in the following item) | |
| interim period | interim period (meaning the interim period prescribed in paragraph (1), item (i) of that Article; the same applies in the following paragraph) | |
| Paragraph (3) | item (i) of the paragraph | Article 144-3, paragraph (1), item (i) |
第七十一条第二項及び第三項（中間申告）の規定は、第一項の普通法人を合併法人とし、他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第二項 | 前項第一号 | 第百四十四条の三第一項第一号（中間申告） |
| 第二項第一号 | ）の | ）の第百四十四条の三第一項第一号又は第二項第一号に規定する |
| 六月経過日 | 六月経過日（第百四十四条の三第一項に規定する六月経過日をいう。次号において同じ。） | |
| 中間期間 | 中間期間（同条第一項第一号に規定する中間期間をいう。次項において同じ。） | |
| 第三項 | 同項第一号 | 第百四十四条の三第一項第一号 |
The provisions of Article 71, paragraph (2) and paragraph (3) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (2) in the case where a qualified merger has been carried out in which the ordinary corporation set forth in that paragraph is the acquiring corporation and another foreign corporation not having a permanent establishment is the acquired corporation. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the terms listed in the right-hand column of the table, respectively.
| Paragraph (2) | item (i) of the preceding paragraph | Article 144-3, paragraph (2), item (i) (Interim Return) |
| Paragraph (2), item (i) | the corporation tax ( | the corporation tax prescribed in Article 144-3, paragraph (2), item (i) ( |
| day on which six months have elapsed | day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in Article 144-3, paragraph (2); the same applies in the following item) | |
| interim period | interim period (meaning the interim period prescribed in paragraph (2), item (i) of that Article; the same applies in the following paragraph) | |
| Paragraph (3) | item (i) of the paragraph | Article 144-3, paragraph (2), item (i) |
第七十一条第二項及び第三項の規定は、第二項の普通法人を合併法人とし、恒久的施設を有しない他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第二項 | 前項第一号 | 第百四十四条の三第二項第一号（中間申告） |
| 第二項第一号 | ）の | ）の第百四十四条の三第二項第一号に規定する |
| 六月経過日 | 六月経過日（第百四十四条の三第二項に規定する六月経過日をいう。次号において同じ。） | |
| 中間期間 | 中間期間（同条第二項第一号に規定する中間期間をいう。次項において同じ。） | |
| 第三項 | 同項第一号 | 第百四十四条の三第二項第一号 |
The provisions of Article 71, paragraph (4) apply mutatis mutandis in the case where the provisions of the preceding paragraphs are applied.
In the case where the due date for filing a return under Article 144-6, paragraph (1) or paragraph (2) for the previous business year prescribed in paragraph (1), item (i) or paragraph (2), item (i) has been extended by four months pursuant to the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) as applied mutatis mutandis pursuant to Article 144-8 (Special Provisions on Extension of the Due Date for Filing a Tax Return), and the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the due date for filing the return, when the amount of corporation tax prescribed in paragraph (1), item (i) or paragraph (2), item (i) has become determined during the period from the day following the due date for filing the return that would apply if the provisions of that paragraph did not apply to the day deemed to be the due date for filing the return pursuant to the provisions of that paragraph, the provisions of the preceding paragraphs apply by deeming that the amount of corporation tax became determined by the day preceding the day on which six months have elapsed prescribed in paragraph (1) or paragraph (2).
第一項第一号又は第二項第一号に規定する前事業年度の第百四十四条の六第一項又は第二項の規定による申告書の提出期限が第百四十四条の八（確定申告書の提出期限の延長の特例）において準用する第七十五条の二第一項（確定申告書の提出期限の延長の特例）の規定により四月間延長されている場合で、かつ、当該申告書の提出期限につき国税通則法第十条第二項（期間の計算及び期限の特例）の規定の適用がある場合において、同項の規定の適用がないものとした場合における当該申告書の提出期限の翌日から同項の規定により当該申告書の提出期限とみなされる日までの間に第一項第一号又は第二項第一号に規定する法人税額が確定したときは、第一項又は第二項に規定する六月経過日の前日までに当該法人税額が確定したものとみなして、前各項の規定を適用する。
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Computation of Periods and Special Provisions on Time Limits
If a time limit prescribed in national tax laws for filing a return, application, request or notification or submitting any other document, giving notice…
国税に関する法律に定める申告、申請、請求、届出その他書類の提出、通知、納付又は徴収に関する期限（時をもつて定める期限その他の政令で定める期限を除く。）が日曜日、国民の祝日に関する法律（昭和二十三年法律第百七十八号）に規定する休日その他一般の休日又は政令で定める日に当たるときは、これらの日の翌日をもつてその期限とみなす。
Open this provision(Tax Agent)
When a taxpayer appoints a tax agent pursuant to the provisions of the preceding paragraph, they must notify the district director of the tax office with jurisdiction over the place for tax payment…
納税者は、前項の規定により納税管理人を定めたときは、当該納税管理人に係る国税の納税地を所轄する税務署長（保税地域からの引取りに係る消費税等又は国際観光旅客税（国際観光旅客税法第十六条第一項（国内事業者による特別徴収等）の規定により徴収して納付すべきものを除く。）に関する事項のみを処理させるため、納税管理人を定めたとき…
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 provisionInterim Return
In the case where a business year of an ordinary corporation which is a foreign corporation having a permanent establishment…
恒久的施設を有する外国法人である普通法人は、その事業年度（恒久的施設を有する外国法人になつた日の属する事業年度を除く。第百四十四条の四第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に…
Open this provisionInterim Return
the amount obtained by dividing the amount of corporation tax for the previous business year of the business year…
当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第一項第七号（確定申告）に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
Open this provisionInterim Return
In the case where a business year of an ordinary corporation which is a foreign corporation not having a permanent establishment…
恒久的施設を有しない外国法人である普通法人は、その事業年度（恒久的施設を有しない外国法人になつた日の翌日の属する事業年度を除く。第百四十四条の四第二項において同じ。）が六月を超える場合には、当該事業年度開始の日以後六月を経過した日（第一号において「六月経過日」という。）から二月以内に、税務署長に対し…
Open this provisionInterim Return
the amount obtained by dividing the amount of corporation tax for the previous business year of the business year…
当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第百四十四条の六第二項第二号に掲げる金額をいう。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し、これに中間期間（当該事業年度開始の日から当該前日までの期間をいう。）の月数を乗じて計算した金額
Open this provisionInterim Return
The provisions of Article 71, paragraph (2) and paragraph (3) (Interim Return) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (1) in the case where a…
第七十一条第二項及び第三項（中間申告）の規定は、第一項の普通法人を合併法人とし、他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
Open this provisionInterim Return
The provisions of Article 71, paragraph (2) and paragraph (3) apply mutatis mutandis to the calculation of the amount listed in item (i) of paragraph (2) in the case where a qualified merger has been…
第七十一条第二項及び第三項の規定は、第二項の普通法人を合併法人とし、恒久的施設を有しない他の外国法人を被合併法人とする適格合併が行われた場合の同項第一号に掲げる金額の計算について準用する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
Open this provisionInterim Return
The provisions of Article 71, paragraph (4) apply mutatis mutandis in the case where the provisions of the preceding paragraphs are applied.
第七十一条第四項の規定は、前各項の規定を適用する場合について準用する。
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where an ordinary corporation which is a foreign corporation having a permanent establishment (excluding a trust corporation prescribed in Article 4-3 (Application of This Act to Trust…
恒久的施設を有する外国法人である普通法人（第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第一号（課税標準）に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding a trust corporation prescribed in Article 4-3) deems the period of six months…
恒久的施設を有しない外国法人である普通法人（第四条の三に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第二項各号に掲げる事項に代えて…
Open this provisionFinal Returns
A foreign corporation having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts…
恒久的施設を有する外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその有しないこととなる日とのうちいずれか早い日まで）に…
Open this provisionFinal Returns
the sum of the amount of corporation tax listed in item (iii) (in the case falling under the provisions of the preceding item, the amount that remains after deducting the amount listed in that item)…
第三号に掲げる法人税の額（前号の規定に該当する場合には、同号に掲げる金額を控除した残額）及び第四号に掲げる法人税の額（第五号の規定に該当する場合には、同号に掲げる金額を控除した残額）の合計額
Open this provisionFinal Returns
A foreign corporation not having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts…
恒久的施設を有しない外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその廃止の日とのうちいずれか早い日まで）に、税務署長に対し…
Open this provisionFinal Returns
the amount of corporation tax calculated by applying the provisions of the preceding Section to the amount of income pertaining to the domestic source income listed in the preceding item;
前号に掲げる国内源泉所得に係る所得の金額につき前節の規定を適用して計算した法人税の額
Open this provisionSpecial Provisions on Extension of the Due Date for Filing a Tax Return
The provisions of Article 75-2 (Special Provisions on Extension of the Due Date for Filing a Tax Return) apply mutatis mutandis to the due date for filing a return under Article 144-6…
第七十五条の二（確定申告書の提出期限の延長の特例）の規定は、外国法人が、定款、寄附行為、規則、規約その他これらに準ずるものの定めにより、又は当該外国法人に特別の事情があることにより…
Open this provision(Interim Return)
In the case where a business year of an ordinary corporation which is a domestic corporation (in the case of an ordinary corporation in liquidation, limited to a group tax sharing subsidiary…
内国法人である普通法人（清算中のものにあつては、通算子法人に限る。次条及び第七十二条第一項（仮決算をした場合の中間申告書の記載事項等）において同じ。）は、その事業年度（新たに設立された内国法人である普通法人のうち適格合併（被合併法人の全てが収益事業を行つていない公益法人等であるものを除く。次項及び第三項において同じ。…
Open this provision(Interim Return)
the amount obtained by dividing the corporation tax for the previous business year (meaning the amount listed in Article 74, paragraph (1), item (ii) (Final Returns) that is to be entered in a Final…
当該事業年度の前事業年度の法人税額（確定申告書に記載すべき第七十四条第一項第二号（確定申告）に掲げる金額（第六十九条第十九項（外国税額の控除）の規定により加算された金額がある場合には、当該金額を控除した金額）をいう。次項第一号及び第五項において同じ。）で六月経過日の前日までに確定したものを当該前事業年度の月数で除し…
Open this provision(Interim Return)
In the case referred to in the preceding paragraph, when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger…
前項の場合において、同項の普通法人が次の各号に掲げる期間内に行われた適格合併（法人を設立するものを除く。以下この項において同じ。）に係る合併法人であるときは、その普通法人が提出すべき当該事業年度の中間申告書については、前項第一号に掲げる金額は、同号の規定にかかわらず…
Open this provision(Interim Return)
the business year preceding the business year: The amount obtained by dividing the corporation tax (in the case where there is any amount added pursuant to the provisions of Article 69, paragraph…
当該事業年度の前事業年度 当該普通法人の当該事業年度開始の日の一年前の日以後に終了した当該適格合併に係る被合併法人の各事業年度（その月数が六月に満たないものを除く。）の法人税額（第六十九条第二十三項において準用する同条第十九項の規定により加算された金額がある場合には、当該金額を控除した金額。第五項において同じ。）で六…
Open this provision(Interim Return)
the period from the first day of the business year to the day preceding the day on which six months have elapsed: The amount obtained by dividing the amount of determined corporation tax of the…
当該事業年度開始の日から六月経過日の前日までの期間 当該適格合併に係る被合併法人の被合併法人確定法人税額をその計算の基礎となつた当該被合併法人の事業年度の月数で除し、これに当該適格合併の日から六月経過日の前日までの期間の月数を乗じて計算した金額
Open this provision(Interim Return)
In the case referred to in paragraph (1), when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger…
第一項の場合において、同項の普通法人が適格合併（法人を設立するものに限る。）に係る合併法人であるときは、その普通法人が提出すべきその設立後最初の事業年度の中間申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず…
Open this provision(Interim Return)
The number of months set forth in the preceding three paragraphs is calculated in accordance with the calendar and a division of less than one month is counted as one month.
前三項の月数は、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。
Open this provision(Special Provisions on Extension of the Due Date for Filing a Tax Return)
In the case where it is recognized that a domestic corporation, which is to file a return under Article 74, paragraph (1) (Final Returns), is in a state where…
第七十四条第一項（確定申告）の規定による申告書を提出すべき内国法人が、定款、寄附行為、規則、規約その他これらに準ずるもの（以下この条において「定款等」という。）の定めにより、又は当該内国法人に特別の事情があることにより…
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
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
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
acquired corporation
「被合併法人」
A corporation that transferred its assets and liabilities to another corporation by a merger (合併).
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
acquiring corporation
「合併法人」
A corporation that receives the assets and liabilities of an acquired corporation (被合併法人) in a merger.
Defined inArticle 2, paragraph (1), item (xii)· applies throughout the law
qualified mergermachine translation
「適格合併」
A merger (合併) of one of the kinds Article 2, item (xii)-8 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the employees and the main business carry on, or one for running a business jointly — in which the acquired corporation's shareholders receive nothing but shares of the acquiring corporation or of its wholly owning parent, apart from dividends, payments to dissenting shareholders and, where the acquiring corporation already held two-thirds or more of the shares, payments to the other shareholders.
Defined inArticle 2, paragraph (1), item (xii-8)· 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
interim returnmachine translation
「中間申告書」
A return a corporation files under Article 71, paragraph (1), or, for a foreign corporation, Article 144-3, paragraph (1) or (2), within two months after the day six months into a business year longer than six months.
Defined inArticle 2, paragraph (1), item (xxx)· applies throughout the law
final returnmachine translation
「確定申告書」
A return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2), including a return filed after the due date (期限後申告書) for it.
Defined inArticle 2, paragraph (1), item (xxxi)· 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
domestic source income
「国内源泉所得」
In Part III (foreign corporations), the income with its source in Japan listed in Article 138, paragraph (1): income attributable to a foreign corporation's permanent establishment (恒久的施設) in Japan, income from using, holding or (as a Cabinet Order (政令) specifies) selling assets in Japan, consideration for certain personal services provided in Japan, rent for real property in Japan and the like, and other income a Cabinet Order specifies as having its source in Japan.
Defined inArticle 138, paragraph (1)· applies only in this part
day on which six months have elapsedmachine translation
「六月経過日」
In Article 144-3, paragraph (1), the day six months after the first day of the business year of a foreign ordinary corporation with a permanent establishment (恒久的施設) whose business year is longer than six months; it must file its interim return within two months after that day.
Short name set inArticle 144-3, paragraph (1)· applies only in this provision
day on which six months have elapsedmachine translation
「六月経過日」
In Article 144-3, paragraph (2), the day six months after the first day of the business year of a foreign ordinary corporation without a permanent establishment (恒久的施設) whose business year is longer than six months; it must file its interim return within two months after that day.
Short name set inArticle 144-3, paragraph (2)· applies only in this provision
interim periodmachine translation
「中間期間」
In Article 71, paragraph (2) as Article 144-3, paragraph (3) applies it to a foreign ordinary corporation with a permanent establishment (恒久的施設), the interim period of Article 144-3, paragraph (1), item (i): from the first day of its business year to the day before its six-month day (六月経過日).
Defined inArticle 144-3, paragraph (3)· applies only in this provision and in Article 71, paragraph (3)
day on which six months have elapsedmachine translation
「六月経過日」
In Article 71, paragraph (2) as Article 144-3, paragraph (3) applies it to a foreign ordinary corporation with a permanent establishment (恒久的施設), the day of Article 144-3, paragraph (1): six months after the first day of its business year.
Defined inArticle 144-3, paragraph (3)· applies only in this provision and in Article 71, paragraph (2), item (ii)
interim periodmachine translation
「中間期間」
In Article 71, paragraph (2) as Article 144-3, paragraph (4) applies it to a foreign ordinary corporation without a permanent establishment (恒久的施設), the interim period of Article 144-3, paragraph (2), item (i): from the first day of its business year to the day before its six-month day (六月経過日).
Defined inArticle 144-3, paragraph (4)· applies only in this provision and in Article 71, paragraph (3)
day on which six months have elapsedmachine translation
「六月経過日」
In Article 71, paragraph (2) as Article 144-3, paragraph (4) applies it to a foreign ordinary corporation without a permanent establishment (恒久的施設), the day of Article 144-3, paragraph (2): six months after the first day of its business year.
Defined inArticle 144-3, paragraph (4)· applies only in this provision and in Article 71, paragraph (2), item (ii)
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.