domestic minimum tax amount
国内最低課税額（ こくないさいていかぜいがく ）
In Part II, Chapter II, Section 4 (corporation tax on the domestic minimum tax amount of domestic corporations), the amount on which that tax is charged to a domestic corporation that is, or in a past covered fiscal year (過去対象会計年度) was, a constituent entity (構成会社等) or joint venture (共同支配会社等) located in Japan of a specified multinational enterprise group (特定多国籍企業グループ等), calculated as Article 82-19, paragraphs (2) onward set out where the group's domestic effective tax rate (国内実効税率) falls short of the 15 percent base tax rate (基準税率).
次の各号に掲げる内国法人の区分に応じ当該各号に定める金額
Article 82-19, paragraph (1) See it in the glossary specified multinational enterprise group, etc.
特定多国籍企業グループ等（ とくていたこくせききぎょうぐるーぷとう ）
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.
多国籍企業グループ等のうち、各対象会計年度の直前の四対象会計年度のうち二以上の対象会計年度において、その総収入金額として財務省令で定める金額が七億五千万ユーロ（当該四対象会計年度のうち、対象会計年度の期間が一年でないものにあつては、その期間に応じ政令で定めるところにより計算した金額）を財務省令で定めるところにより本邦通貨表示の金額に換算した金額以上であるものその他これに準ずるものとして政令で定める多国籍企業グループ等
Article 82, paragraph (1), item (iv) See it in the glossary permanent establishment, etc.
恒久的施設等（ こうきゅうてきしせつとう ）
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.
会社等の所在地国以外の国又は地域（以下この号及び次号ハにおいて「他方の国」という。）において当該会社等の事業が行われる場合における次に掲げる場所
Article 82, paragraph (1), item (vi) See it in the glossary ultimate parent company, etc.
最終親会社等（ さいしゅうおやがいしゃとう ）
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.
次に掲げるもの
Article 82, paragraph (1), item (x) See it in the glossary jointly controlled entity, etc.
共同支配会社等（ きょうどうしはいがいしゃとう ）
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.
次に掲げるもの
Article 82, paragraph (1), item (xv) See it in the glossary corporation subject to filing
申告対象法人（ しんこくたいしょうほうじん ）
In Article 82-22, a domestic corporation listed in the items of Article 82-19, paragraph (1), which must file a return for the domestic minimum tax amount (国内最低課税額) within one year and three months after the end of each covered fiscal year (対象会計年度), unless it has no taxable amount.
Article 82-22, paragraph (1) See it in the glossary consolidated financial statements, etc.
連結等財務諸表（ れんけつとうざいむしょひょう ）
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.
次に掲げるもの
Article 82, paragraph (1), item (i) See it in the glossary country of location
所在地国（ しょざいちこく ）
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.
次に掲げるものの区分に応じそれぞれ次に定める国又は地域（これらが二以上ある場合には、政令で定める国又は地域）
Article 82, paragraph (1), item (vii) See it in the glossary covered fiscal year
対象会計年度（ たいしょうかいけいねんど ）
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.
第八十二条第三号（定義）に規定する多国籍企業グループ等の同条第十号に規定する最終親会社等の同条第一号に規定する連結等財務諸表の作成に係る期間
Article 15-2, paragraph (1) See it in the glossary domestic corporation
内国法人（ ないこくほうじん ）
A corporation whose head office or principal office is in Japan.
国内に本店又は主たる事務所を有する法人
Article 2, paragraph (1), item (iii) See it in the glossary past covered fiscal year
過去対象会計年度（ かこたいしょうかいけいねんど ）
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).
各対象会計年度開始の日前に開始した対象会計年度
Article 82, paragraph (1), item (xxxii) See it in the glossary constituent entity
構成会社等（ こうせいがいしゃとう ）
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.
次に掲げるもの
Article 82, paragraph (1), item (xiii) See it in the glossary foreign corporation
外国法人（ がいこくほうじん ）
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
内国法人以外の法人
Article 2, paragraph (1), item (iv) See it in the glossary