Search

Search provisions, jump to a law or an article

1 article

Article 82-4

第八十二条の四

The tax base of corporation tax on the international minimum tax amount for each covered fiscal year imposed on a domestic corporation is the tax base international minimum tax amount for each covered fiscal year.

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額に対する法人税の課税標準は、各対象会計年度の課税標準国際最低課税額とする。

The tax base international minimum tax amount for each covered fiscal year is the international minimum tax amount for each covered fiscal year.

各対象会計年度の課税標準国際最低課税額は、各対象会計年度の国際最低課税額とする。

Read this in its chapter

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy