A domestic corporation must file a return containing the following matters, based on the final settlement of the accounts, to the district director, within two months after the day following the last day of each business year:
内国法人は、各事業年度終了の日の翌日から二月以内に、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。
the amount of income or loss that is to be used as the tax base for the business year;
the amount of corporation tax calculated by applying the provisions of the preceding Section (Calculation of Tax Amount) to the amount of income listed in the preceding item;
前号に掲げ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
in the case where there is any amount to be credited under Article 68 (Income Tax Credit) and Article 69 (Foreign Tax Credit) that remains even after a credit in the calculation of the amount of corporation tax listed in the preceding item, the remaining amount;
in the case where a domestic 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 amount of corporation tax listed in item (ii);
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
the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ordinance of the Ministry of Finance.
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
In the case where the residual assets of a domestic corporation in liquidation have been determined, with regard to the application of the provisions of the preceding paragraph to the business year of the domestic corporation containing the date of the determination of residual assets (in the case where the domestic corporation is a group tax sharing corporation, excluding a business year ending on the last day of the business year of the group tax sharing parent corporation pertaining to the domestic corporation), the term "within two months" in that paragraph is deemed to be replaced with "within one month (in the case where the final distribution or delivery of residual assets is made within one month from that following day, by the day preceding the day on which it is made)".
A return under paragraph (1) 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.
Read this with the articles around it
(Income Tax Credit)
In the case where a domestic corporation receives interest, etc., dividends, etc., compensation for periodic deposits, interest, profits, margin profits, distributions of profit…
内国法人が各事業年度において所得税法第百七十四条各号（内国法人に係る所得税の課税標準）に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金（次項において「利子及び配当等」という。）の支払を受ける場合には…
Open this provision(Foreign Tax Credit)
In the case where a domestic corporation is to pay any foreign country's corporate tax (meaning a tax imposed under foreign laws or regulations that is equivalent to corporation tax and is specified…
内国法人が各事業年度において外国法人税（外国の法令により課される法人税に相当する税で政令で定めるものをいう。以下この項及び第十二項において同じ。）を納付することとなる場合には、当該事業年度の所得の金額につき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）の規定を適用して計算した金額のうち当該事業…
Open this provision(Final Returns)
A domestic corporation must file a return containing the following matters, based on the final settlement of the accounts, to the district director, within two months after the day following the last…
内国法人は、各事業年度終了の日の翌日から二月以内に、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。
Open this provision(Final Returns)
the amount of income or loss 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所得の金額又は欠損金額
Open this provision(Final Returns)
the amount of corporation tax calculated by applying the provisions of the preceding Section (Calculation of Tax Amount) to the amount of income listed in the preceding item;
前号に掲げ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
Open this provision(Final Returns)
in the case where there is any amount to be credited under Article 68 (Income Tax Credit) and Article 69 (Foreign Tax Credit) that remains even after a credit in the calculation of the amount of…
第六十八条（所得税額の控除）及び第六十九条（外国税額の控除）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
Open this provision(Final Returns)
in the case where a domestic 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…
その内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
Open this provision(Final Returns)
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…
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
Open this provisiondomestic 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
group tax sharing parent corporationmachine translation
「通算親法人」
A parent corporation (親法人) as described in Article 64-9(1) that has received the approval under that paragraph to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-6-7)· applies throughout the law
group tax sharing corporationmachine translation
「通算法人」
A group tax sharing parent corporation (通算親法人) or group tax sharing subsidiary corporation (通算子法人): a corporation that has, with the others in its group, the approval under Article 64-9(1) to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-7-2)· applies throughout the law
net operating loss
「欠損金額」
The amount by which a corporation's deductible expenses (損金) for a business year exceed its gross profits (益金) for that year, in calculating its income for the year.
Defined inArticle 2, paragraph (1), item (xix)· 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
interim paymentmachine translation
「中間納付額」
The corporation tax a corporation must pay under Article 76 or Article 144-9 on its interim return (中間申告書), or that amount as changed where an amended return (修正申告書) is filed or a reassessment (更正) made.
Defined inArticle 2, paragraph (1), item (xxxviii)· 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
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.