Chapter II Taxpayers
第二章 納税義務者
第四条
A domestic corporation is liable to pay corporation tax pursuant to this Act; provided, however, that a public interest corporation, etc. or association or foundation without juridical personality is liable only where it conducts a profit-making business, accepts the position of trustee of a trust subject to corporate taxation, is a constituent entity prescribed in Article 82, item (xiii) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in item (iv) (Definitions) of that Article; hereinafter the same applies in this paragraph and paragraph (3)) or is a jointly controlled entity, etc. prescribed in item (xv) of that Article pertaining to a specified multinational enterprise group, etc., or performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds).
Notwithstanding the provisions of the preceding paragraph, a public service corporation is not liable to pay corporation tax.
A foreign corporation is liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138, paragraph (1) (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of an association or foundation without juridical personality), when it accepts the position of trustee of a trust subject to corporate taxation, when it is a constituent entity prescribed in Article 82, item (xiii) that has a permanent establishment, etc. belonging to a specified multinational enterprise group, etc. (meaning a permanent establishment, etc. prescribed in item (vi) of that Article, limited to one whose country of location prescribed in item (vii) of that Article is Japan; hereinafter the same applies in this paragraph) or when it is a jointly controlled entity, etc. prescribed in item (xv) of that Article that has a permanent establishment, etc. pertaining to a specified multinational enterprise group, etc., or when it performs retirement pension services, etc. prescribed in Article 145-11 (Calculation of a foreign corporation's Amount of Retirement Pension Funds).
外国法人は、第百三十八条第一項（国内源泉所得）に規定する国内源泉所得を有するとき（人格のない社団等にあつては、当該国内源泉所得で収益事業から生ずるものを有するときに限る。）、法人課税信託の引受けを行うとき、特定多国籍企業グループ等に属する恒久的施設等（第八十二条第六号に規定する恒久的施設等をいい、その同条第七号に規定する所在地国が我が国であるものに限る。以下この項において同じ。）を有する第八十二条第十三号に規定する構成会社等であるとき若しくは特定多国籍企業グループ等に係る恒久的施設等を有する同条第十五号に規定する共同支配会社等であるとき又は第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行うときは、この法律により、法人税を納める義務がある。
An individual who accepts the position of trustee of a trust subject to corporate taxation is liable to pay corporation tax pursuant to this Act.
個人は、法人課税信託の引受けを行うときは、この法律により、法人税を納める義務がある。