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Article 144-6Final Returns

第百四十四条の六（確定申告）

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, within two months from the day following the last day of each business year (in the case where the foreign corporation 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, by the day preceding the day on which two months have elapsed from the day following the last day of the business year or the day on which it ceases to have a permanent establishment, whichever comes earlier); provided, however, that it is not required to file the return in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to the domestic source income prescribed in item (i) and item (ii) pursuant to the provisions of a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19 (Definitions); the same applies in the following paragraph) or any other provisions specified by Cabinet Order.

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、税務署長に対し、確定した決算に基づき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、第一号及び第二号に規定する国内源泉所得に係る所得の金額の全部につき租税条約（第二条第十二号の十九ただし書（定義）に規定する条約をいう。次項において同じ。）の規定その他政令で定める規定により法人税を課さないこととされる場合は、当該申告書を提出することを要しない。

the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (a) (Tax Base) that is to be used as the tax base for the business year;

当該事業年度の課税標準である第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る所得の金額又は欠損金額

the amount of income or net operating loss pertaining to domestic source income listed in Article 141, item (i), (b) that is to be used as the tax base for the business year;

当該事業年度の課税標準である第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額

the amount of corporation tax calculated by applying the provisions of the preceding Section (Calculation of Tax Amount) to the amount of income pertaining to the domestic source income listed in item (i);

第一号に掲げる国内源泉所得に係る所得の金額につき前節（税額の計算）の規定を適用して計算した法人税の額

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 item (ii);

第二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

in the case where there is any amount to be credited under the provisions of Article 68 (Income Tax Credit) as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit for Foreign Corporations) and the provisions of Article 144-2 (Foreign Tax Credit for Foreign Corporations) that remains even after a credit in the calculation of the amount of corporation tax listed in item (iii), the remaining amount;

第百四十四条（外国法人に係る所得税額の控除）において準用する第六十八条（所得税額の控除）の規定及び第百四十四条の二（外国法人に係る外国税額の控除）の規定による控除をされるべき金額で第三号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額

in the case where there is any amount to be credited under the provisions of Article 68 as applied mutatis mutandis pursuant to Article 144 that remains even after a credit in the calculation of the amount of corporation tax listed in item (iv), the remaining amount;

第百四十四条において準用する第六十八条の規定による控除をされるべき金額で第四号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額

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) and the amount of corporation tax listed in item (iv) (in the case falling under the provisions of item (v), 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

in the case where there is any amount listed in item (v) that remains even after a credit in the calculation of the sum listed in the preceding item, the remaining amount;

第五号に掲げる金額で前号に掲げる合計額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額

in the case where there is any amount listed in item (vi) that remains even after a credit in the calculation of the sum listed in item (vii), the remaining amount;

第六号に掲げる金額で第七号に掲げる合計額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額

in the case where the foreign corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the return against the sum listed in item (vii);

その外国法人が当該事業年度につき中間申告書を提出した法人である場合には、第七号に掲げる合計額から当該申告書に係る中間納付額を控除した金額

in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount; and

前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額

the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.

前各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

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, within two months from the day following the last day of each business year (in the case where the foreign corporation discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan, by the day preceding the day on which two months have elapsed from the day following the last day of the business year or the day of the discontinuance, whichever comes earlier); provided, however, that it is not required to file the return in the case where it does not have domestic source income specified in Article 141, item (ii), or in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to the domestic source income prescribed in item (i) pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order.

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、確定した決算に基づき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、第百四十一条第二号に定める国内源泉所得を有しない場合又は第一号に規定する国内源泉所得に係る所得の金額の全部につき租税条約の規定その他政令で定める規定により法人税を課さないこととされる場合は、当該申告書を提出することを要しない。

the amount of income or net operating loss pertaining to domestic source income specified in Article 141, item (ii) that is to be used as the tax base for the business year;

当該事業年度の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

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

第百四十四条において準用する第六十八条の規定による控除をされるべき金額で前号に掲げる法人税の額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額

その外国法人が当該事業年度につき中間申告書を提出した法人である場合には、第二号に掲げる法人税の額から当該申告書に係る中間納付額を控除した金額

前号に規定する中間納付額で同号に掲げる金額の計算上控除しきれなかつたものがある場合には、その控除しきれなかつた金額

the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.

前各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

A return under the preceding two paragraphs must be attached with a balance sheet, a profit and loss statement for the business year, and other documents as specified by Ministry of Finance Order.

前二項の規定による申告書には、当該事業年度の貸借対照表、損益計算書その他の財務省令で定める書類を添付しなければならない。

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Article 144-6Final Returns