A domestic corporation has corporation tax imposed on income for each business year with respect to its income for each business year.

Notwithstanding the provisions of the preceding Article, a public interest corporation, etc. or association or foundation without juridical personality that is a domestic corporation does not have corporation tax imposed on income for each business year with respect to the portion of its income for each business year other than the income that has arisen from its profit-making business.

A domestic corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) (Definitions); hereinafter the same applies in this Section) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in item (iv) of that Article; hereinafter the same applies in this Section), beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income), has corporation tax on the international minimum tax amount for each covered fiscal year imposed with respect to the international minimum tax amount prescribed in Article 82-3, paragraph (1) (International Minimum Tax Amount) for each covered fiscal year.

A domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding Article, has corporation tax on the international minimum tax residual amount for each covered fiscal year imposed with respect to the international minimum tax residual amount prescribed in Article 82-11, paragraph (1) (International Minimum Tax Residual Amount) for each covered fiscal year.

A domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. or a domestic corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (Definitions) pertaining to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding two Articles, has corporation tax on the domestic minimum tax amount for each covered fiscal year imposed with respect to the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) (Domestic Minimum Tax Amount) for each covered fiscal year.

A domestic corporation which performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), beyond corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding three Articles, has corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year.

①A foreign corporation has corporation tax imposed on income for each business year with respect to income pertaining to the domestic source income prescribed in each item of Article 141 (Tax Base) for the category of foreign corporation listed in the relevant item.

②Notwithstanding the provision of the preceding paragraph, a foreign corporation (limited to an association or foundation without juridical personality) does not have corporation tax imposed on income for each business year with respect to the portion of the income categorized as domestic source income prescribed in the paragraph which has not arisen from its profit-making business.

A foreign corporation that is a constituent entity having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in Article 82, item (vi) (Definitions), limited to one whose country of location prescribed in item (vii) of that Article is Japan; the same applies in the following Article) belonging to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of paragraph (1) of the preceding Article, has corporation tax on the international minimum tax residual amount for each covered fiscal year imposed with respect to the international minimum tax residual amount prescribed in Article 145-2, paragraph (1) (International Minimum Tax Residual Amount) for each covered fiscal year.

A foreign corporation that is a constituent entity having a permanent establishment, etc. belonging to a specified multinational enterprise group, etc. or a foreign corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (Definitions) having a permanent establishment, etc. pertaining to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 8, paragraph (1) (Scope of a foreign corporation's Taxable Income) and the preceding Article, has corporation tax on the domestic minimum tax amount for each covered fiscal year imposed with respect to the domestic minimum tax amount prescribed in Article 145-6, paragraph (1) (Domestic Minimum Tax Amount) for each covered fiscal year.

A foreign corporation which performs retirement pension services, etc. prescribed in Article 145-11 (Calculation of a foreign corporation's Amount of Retirement Pension Funds), beyond corporation tax imposed pursuant to the provision of Article 8, paragraph (1) (Scope of a foreign corporation's Taxable Income) and the preceding two Articles, has corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year.

①In the case where an ordinary corporation or a cooperative, etc. comes to fall under the category of a public interest corporation, etc., the provisions of Article 80, paragraph (4) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the ordinary corporation or cooperative, etc. has dissolved on the day before the day on which it comes to fall under that category.

②In the case where an ordinary corporation or a cooperative, etc. has come to fall under the category of a public interest corporation, etc., the following provisions and other provisions specified by Cabinet Order apply by deeming that the public interest corporation, etc. has been established on the day on which it came to fall under that category:

③In the case where a foreign corporation that has a permanent establishment comes to have no permanent establishment (excluding the case where it comes to have no permanent establishment due to a qualified merger in which the foreign corporation is the acquired corporation or any other event specified by Cabinet Order), the provisions of Article 144-13, paragraph (9) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the foreign corporation has dissolved on the day on which it comes to have no permanent establishment.

④In the case where a foreign corporation that has no permanent establishment has come to have a permanent establishment (limited to the case where it had a permanent establishment in any business year before the business year that includes the day on which it came to have the permanent establishment), the following provisions and other provisions specified by Cabinet Order (hereinafter referred to as the "covered provisions" in this paragraph) apply by deeming that the foreign corporation has been established on the day on which it came to have the permanent establishment; provided, however, that this does not apply to the application of the covered provisions when calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) pertaining to the business conducted through the permanent establishment (limited to the business it has received by the transfer), in the case where the foreign corporation has come to have a permanent establishment as a result of having received a transfer of business through the transfer, by a qualified merger in which the foreign corporation is the acquiring corporation, of the business pertaining to the permanent establishment of another foreign corporation that is the acquired corporation in the qualified merger, or through any other event specified by Cabinet Order.

⑤The treatment in the case where an ordinary corporation or a cooperative, etc. has conducted a qualified merger in which that ordinary corporation or cooperative, etc. is the acquired corporation and a public interest corporation, etc. is the acquiring corporation, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.