Article 82-14Final Returns for the International Minimum Tax Residual Amount
第八十二条の十四（国際最低課税残余額に係る確定申告）
A domestic corporation belonging to a specified multinational enterprise group, etc. must file with the district director, within one year and three months from the day following the last day of each covered fiscal year, a return stating the following matters; provided, however, that it is not required to file the return if there is no amount listed in item (i):
特定多国籍企業グループ等に属する内国法人は、各対象会計年度終了の日の翌日から一年三月以内に、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、第一号に掲げる金額がない場合は、当該申告書を提出することを要しない。
the tax base international minimum tax residual amount pertaining to a domestic corporation that is to be used as the tax base for the covered fiscal year;
the amount of corporation tax calculated by applying the provisions of the preceding Article to the tax base international minimum tax residual amount pertaining to a domestic corporation listed in the preceding item; and
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
前二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 domestic corporation belonging to a specified multinational enterprise group, etc. files a return under the provisions of the preceding paragraph in the covered fiscal year for which it is to file that return for the first time (limited to the case where, in a past covered fiscal year, the domestic corporation, or another domestic corporation or a foreign corporation (limited to one that had a permanent establishment, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) that was a constituent entity belonging to the specified multinational enterprise group, etc., or another domestic corporation or a foreign corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., was not subject to the provisions of Article 150-3, paragraph (9) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.)), with regard to the application of the provisions of the preceding paragraph for the covered fiscal year for which the domestic corporation is to file that return for the first time, the phrase "one year and three months" in that paragraph is deemed to be replaced with "one year and six months".
特定多国籍企業グループ等に属する内国法人が、前項の規定による申告書を最初に提出すべき対象会計年度において当該申告書を提出する場合（過去対象会計年度において当該内国法人又は当該特定多国籍企業グループ等に属する構成会社等であつた他の内国法人若しくは外国法人（我が国を所在地国とする恒久的施設等を有していたものに限る。以下この項において同じ。）若しくは当該特定多国籍企業グループ等に係る共同支配会社等であつた他の内国法人若しくは外国法人が第百五十条の三第九項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用を受けていなかつた場合に限る。）には、当該内国法人の当該最初に提出すべき対象会計年度に係る前項の規定の適用については、同項中「一年三月」とあるのは、「一年六月」とする。
A return under the provisions of paragraph (1) must be accompanied by the consolidated financial statements, etc. of the ultimate parent company, etc. of the specified multinational enterprise group, etc. for the covered fiscal year and other documents specified by Ministry of Finance Order.
第一項の規定による申告書には、当該対象会計年度の特定多国籍企業グループ等の最終親会社等の連結等財務諸表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。
Read this with the articles around it
Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.
With regard to the application of the provisions of paragraphs (1), (2), (4) and (5) and the preceding two paragraphs in the case where a group international minimum tax reporting corporation or a…
グループ国際最低課税額等報告対象法人又はグループ国内最低課税額報告対象法人が最初に第一項、第四項又は第七項の規定により特定多国籍企業グループ等の対象会計年度に係るグループ国際最低課税額等報告事項等…
Open this provisionThe amount of corporation tax on the international minimum tax residual amount for each covered fiscal year imposed on a domestic corporation is the amount calculated by multiplying the tax base…
内国法人に対して課する各対象会計年度の国際最低課税残余額に対する法人税の額は、各対象会計年度の内国法人に係る課税標準国際最低課税残余額に百分の九十・七の税率を乗じて計算した金額とする。
Open this provisionFinal Returns for the International Minimum Tax Residual Amount
A domestic corporation belonging to a specified multinational enterprise group, etc. must file with the district director, within one year and three months from the day following the last day of each…
特定多国籍企業グループ等に属する内国法人は、各対象会計年度終了の日の翌日から一年三月以内に、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、第一号に掲げる金額がない場合は、当該申告書を提出することを要しない。
Open this provisionFinal Returns for the International Minimum Tax Residual Amount
the tax base international minimum tax residual amount pertaining to a domestic corporation that is to be used as the tax base for the covered fiscal year;
当該対象会計年度の課税標準である内国法人に係る課税標準国際最低課税残余額
Open this provisionFinal Returns for the International Minimum Tax Residual Amount
the amount of corporation tax calculated by applying the provisions of the preceding Article to the tax base international minimum tax residual amount pertaining to a domestic corporation listed in…
前号に掲げる内国法人に係る課税標準国際最低課税残余額につき前条の規定を適用して計算した法人税の額
Open this provisionFinal Returns for the International Minimum Tax Residual Amount
In the case where a domestic corporation belonging to a specified multinational enterprise group, etc. files a return under the provisions of the preceding paragraph in the covered fiscal year for…
特定多国籍企業グループ等に属する内国法人が、前項の規定による申告書を最初に提出すべき対象会計年度において当該申告書を提出する場合（過去対象会計年度において当該内国法人又は当該特定多国籍企業グループ等に属する構成会社等であつた他の内国法人若しくは外国法人（我が国を所在地国とする恒久的施設等を有していたものに限る。以下こ…
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
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
covered fiscal yearmachine translation
「対象会計年度」
The period for which the ultimate parent entity (最終親会社等) of a multinational enterprise group, etc. (多国籍企業グループ等) prepares its consolidated financial statements, etc. (連結等財務諸表), the period by which the international and domestic minimum taxes are calculated.
Defined inArticle 15-2, paragraph (1)· applies throughout the law
consolidated financial statements, etc.machine translation
「連結等財務諸表」
In Part 2, Chapter 2, on the corporation tax on the international minimum top-up amount (国際最低課税額), financial statements prepared under specified or qualified financial accounting standards (特定財務会計基準, 適格財務会計基準) that present the assets and profits and losses of a group of enterprises (企業集団) on a consolidated basis, or those of a company, etc. (会社等) outside such a group, and, where none are prepared, the statements that would be prepared for the calendar year.
Defined inArticle 82, paragraph (1), item (i)· applies only in this chapter
specified multinational enterprise group, etc.machine translation
「特定多国籍企業グループ等」
A multinational enterprise group, etc. (多国籍企業グループ等) whose total revenue, as a Ministry of Finance Order (財務省令) specifies, was at least 750 million euros converted into yen in two or more of the four covered fiscal years (対象会計年度) before the year in question (an amount set by Cabinet Order (政令) for a year not one year long), or another such group a Cabinet Order treats as equivalent.
Defined inArticle 82, paragraph (1), item (iv)· applies only in this chapter
permanent establishment, etc.machine translation
「恒久的施設等」
In Part II, Chapter II (the international and domestic minimum taxes), a place in a country or region other than the one where an entity is located at which its business is carried on and that is treated as a permanent establishment under a tax treaty between the two, or, where there is none, is taxed as such by the other country, or meets the other cases Article 82, item (vi) lists.
Defined inArticle 82, paragraph (1), item (vi)· applies only in this chapter
country of locationmachine translation
「所在地国」
In the rules on the international and domestic minimum taxes, the country or region where an entity or a permanent establishment, etc. is located, as Article 82, item (vii) of the Corporation Tax Act defines it: for an entity, the country that taxes it as resident because its head office or place of management is there, or otherwise the country where it was set up; for a flow-through entity (導管会社等) that is an ultimate parent or is subject to an equivalent of the international minimum tax, the country where it was set up; for a permanent establishment, etc., the other country where it is; where there are two or more, the one a Cabinet Order (政令) specifies.
Defined inArticle 82, paragraph (1), item (vii)· applies only in this chapter
ultimate parent company, etc.machine translation
「最終親会社等」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), the ultimate parent (最終親会社) of a group of enterprises described in Article 82, item (ii)(a) — a company, etc. (会社等) that directly or indirectly holds a controlling interest (支配持分) in other companies, etc. and in which no other holds one — or a company, etc. described in item (ii)(b): one outside such a group that has a permanent establishment, etc. (恒久的施設等) in a country other than its own.
Defined inArticle 82, paragraph (1), item (x)· applies only in this chapter
constituent entitymachine translation
「構成会社等」
A constituent entity: a company, partnership or similar entity (会社等) belonging to a enterprise group, etc. (企業グループ等) headed by an ultimate parent under Article 82, item (ii)(a), or an entity under item (ii)(b) with a permanent establishment, etc. (恒久的施設等) outside its own country, other than an excluded entity (除外会社等), together with the permanent establishments, etc. of either.
Defined inArticle 82, paragraph (1), item (xiii)· applies only in this chapter
jointly controlled entity, etc.machine translation
「共同支配会社等」
In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), a company, etc. (会社等) whose results the consolidated financial statements of an ultimate parent company, etc. (最終親会社等) take in by the share-of-interest method a Ministry of Finance Order (財務省令) sets and in which that parent is entitled, directly or indirectly, to 50 percent or more of what the ownership interests yield, with exceptions a Cabinet Order (政令) sets; a company, etc. consolidated in such an entity's statements, other than an excluded entity (除外会社等); and a permanent establishment, etc. (恒久的施設等) of either.
Defined inArticle 82, paragraph (1), item (xv)· applies only in this chapter
past covered fiscal yearmachine translation
「過去対象会計年度」
A covered fiscal year (対象会計年度) that began before the start of the covered fiscal year in question, as Article 82, item (xxxii) defines it for the rules on the international and domestic minimum top-up amounts (国際最低課税額, 国内最低課税額).
Defined inArticle 82, paragraph (1), item (xxxii)· applies only in this chapter
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.