Article 3Business Years of Public Corporations, etc.
第三条（公共法人等の事業年度）
The fixed period specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xiii) of the Act is to be the fiscal year of a public corporation, etc. (meaning the national government, a local government, or any other corporation not subject to the application of Articles 13 and 14 (Business Year) of the Corporation Tax Act (including an association or foundation without legal personality; the same applies hereinafter); the same applies hereinafter in this Article) or any other period equivalent to it (hereinafter in this Article referred to as the "fiscal year, etc.") that is prescribed by laws and regulations, or that is prescribed in the articles of incorporation, act of endowment, rules or regulations of the public corporation, etc. (hereinafter in this Article referred to as the "articles of incorporation, etc."), and, where laws and regulations or the articles of incorporation, etc. do not prescribe a fiscal year, etc., is to be the fiscal year, etc. notified to the district director having jurisdiction over the place for tax payment under the provisions of the following paragraph, the fiscal year, etc. designated by the district director having jurisdiction over the place for tax payment under the provisions of paragraph (3), or the period prescribed in paragraph (4); provided, however, that where any of those periods exceeds one year, it is to be each period into which that period is divided at intervals of one year from its start date (or, where a period of less than one year arises at the end, that period of less than one year).
法第二条第一項第十三号に規定する政令で定める一定の期間は、公共法人等（国、地方公共団体その他法人税法第十三条及び第十四条（事業年度）の規定の適用を受けない法人（人格のない社団等を含む。以下同じ。）をいう。以下この条において同じ。）の会計年度その他これに準ずる期間（以下この条において「会計年度等」という。）で、法令で定めるもの又は公共法人等の定款、寄附行為、規則若しくは規約（以下この条において「定款等」という。）に定めるものとし、法令又は定款等に会計年度等の定めがない場合には、次項の規定により納税地を所轄する税務署長に届け出た会計年度等又は第三項の規定により納税地を所轄する税務署長が指定した会計年度等若しくは第四項に規定する期間とする。ただし、これらの期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）とする。
A public corporation, etc. for which laws and regulations or the articles of incorporation, etc. do not prescribe a fiscal year, etc. must, within two months after the day on which it commenced business pertaining to taxable transfers, etc. of assets in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (5)), prescribe a fiscal year, etc. and notify the district director having jurisdiction over the place for tax payment of it.
Where a public corporation, etc. (excluding an association or foundation without legal personality) that is to make the notification under the provisions of the preceding paragraph does not make that notification, the district director having jurisdiction over the place for tax payment is to designate its fiscal year, etc. and notify that public corporation, etc. to that effect in writing.
Where an association or foundation without legal personality that is to make the notification under the provisions of paragraph (2) does not make that notification, the fiscal year, etc. of that association or foundation without legal personality is to be the period from January 1 to December 31 of that year.
Where a public corporation, etc. commences business pertaining to taxable transfers, etc. of assets in Japan in the middle of a fiscal year, etc. determined under the provisions of the preceding paragraphs, notwithstanding those provisions, the first day of the fiscal year, etc. that includes the day on which it commenced that business is to be the day on which it commenced that business, and where a public corporation, etc. discontinues that business in the middle of a fiscal year, etc. determined under those provisions (including where it is extinguished by merger) or where the residual assets of a public corporation, etc. in liquidation are finalized, notwithstanding those provisions, the last day of the fiscal year, etc. that includes the day on which it came to fall under any of those cases is to be the day on which it came to fall under that case.
Where a public corporation, etc. changes the fiscal year, etc. prescribed in its articles of incorporation, etc., or newly prescribes a fiscal year, etc. in its articles of incorporation, etc., it must, without delay, notify the district director having jurisdiction over the place for tax payment of the fiscal year, etc. before the change and the fiscal year, etc. after the change, or of the fiscal year, etc. so prescribed.
第四条（棚卸資産の範囲）
The assets specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xv) of the Act are the assets for which inventory taking is to be conducted and that are set out in the following items:
法第二条第一項第十五号に規定する政令で定める資産は、棚卸をすべき資産で次に掲げるものとする。
merchandise or products (including by-products and scrap);
商品又は製品（副産物及び作業くずを含む。）
semi-finished products;
半製品
work in process (including partially completed construction);
仕掛品（半成工事を含む。）
principal raw materials;
主要原材料
auxiliary raw materials;
補助原材料
supplies in storage;
消耗品で貯蔵中のもの
anything equivalent to the assets set out in the preceding items.
前各号に掲げる資産に準ずるもの
Article 5Scope of Adjustment-Target Fixed Assets
第五条（調整対象固定資産の範囲）
The assets specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xvi) of the Act are, among the assets other than inventory that are set out in the following items, those for which the amount equivalent to 100/110 of the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Act pertaining to the asset, the amount of consideration paid for specified taxable purchases prescribed in paragraph (1) of that Article pertaining to the asset, or the amount that is the tax base of the asset taken from a bonded area is 1,000,000 yen or more per unit of one transaction (for those ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set):
法第二条第一項第十六号に規定する政令で定める資産は、棚卸資産以外の資産で次に掲げるもののうち、当該資産に係る法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額の百十分の百に相当する金額、当該資産に係る同条第一項に規定する特定課税仕入れに係る支払対価の額又は保税地域から引き取られる当該資産の課税標準である金額が、一の取引の単位（通常一組又は一式をもつて取引の単位とされるものにあつては、一組又は一式）につき百万円以上のものとする。
buildings and their ancillary facilities (meaning heating and cooling equipment, lighting equipment, ventilation equipment, elevators, and other facilities attached to buildings);
建物及びその附属設備（暖冷房設備、照明設備、通風設備、昇降機その他建物に附属する設備をいう。）
structures (meaning docks, bridges, quays, piers, tracks, reservoirs, mine shafts, chimneys, and other civil engineering facilities or works fixed to land);
構築物（ドック、橋、岸壁、桟橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。）
machinery and equipment;
機械及び装置
a vessel;
船舶
aircraft;
航空機
vehicles and transport equipment;
車両及び運搬具
tools, appliances and fixtures (including living things used for ornamental, entertainment, or similar purposes);
工具、器具及び備品（観賞用、興行用その他これらに準ずる用に供する生物を含む。）
the following intangible fixed assets:
次に掲げる無形固定資産
mining rights (including mining lease rights, quarrying rights, and other rights to excavate or collect earth and stone (excluding the intangible fixed assets set out in (b)));
鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利（ロに掲げる無形固定資産を除く。）を含む。）
storage rights (including test drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024));
貯留権（二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項（定義）に規定する試掘権を含む。）
fishing rights (including fishing access rights);
漁業権（入漁権を含む。）
dam usage rights;
ダム使用権
water rights;
水利権
patent rights;
特許権
utility model rights;
実用新案権
design rights;
意匠権
trademark rights;
商標権
breeder's rights;
育成者権
public facilities, etc. operation rights;
公共施設等運営権
tree harvesting rights;
樹木採取権
fishing port water surface facilities operation rights;
漁港水面施設運営権
goodwill;
営業権
exclusive siding use rights (meaning the right, acquired by bearing, for a person who conducts the railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986) or the transport business conducted by laying the rail tracks prescribed in Article 1, paragraph (1) (Scope of Application of the Act) of the Act on Rail Tracks (Act No. 76 of 1921) (hereinafter in this item referred to as a "railway business operator, etc."), the cost required for laying a railway or rail track, to exclusively use that railway or rail track);
専用側線利用権（鉄道事業法（昭和六十一年法律第九十二号）第二条第一項（定義）に規定する鉄道事業又は軌道法（大正十年法律第七十六号）第一条第一項（軌道法の適用対象）に規定する軌道を敷設して行う運輸事業を営む者（以下この号において「鉄道事業者等」という。）に対して鉄道又は軌道の敷設に要する費用を負担し、その鉄道又は軌道を専用する権利をいう。）
railway and rail track connecting passage facilities use rights (meaning the right of a railway business operator, etc., acquired by bearing, for another railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or the national government or a local government, the cost required to provide bridges, underpasses, and other facilities necessary for connection with the railway or rail track of that other railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, or the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or facilities necessary for laying a railway or rail track, to use those facilities);
鉄道軌道連絡通行施設利用権（鉄道事業者等が、他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構、独立行政法人日本高速道路保有・債務返済機構又は国若しくは地方公共団体に対して当該他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構若しくは独立行政法人日本高速道路保有・債務返済機構の鉄道若しくは軌道との連絡に必要な橋、地下道その他の施設又は鉄道若しくは軌道の敷設に必要な施設を設けるために要する費用を負担し、これらの施設を利用する権利をいう。）
electricity and gas supply facilities use rights (meaning the right, acquired by bearing, for a person who conducts the general transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), the transmission business prescribed in item (x) of that paragraph, the distribution business prescribed in item (xi)-2 of that paragraph, or the power generation business prescribed in item (xiv) of that paragraph, or the general gas pipeline business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act (Act No. 51 of 1954), the cost required to provide electricity or gas supply facilities (excluding those used for the specified gas pipeline business prescribed in paragraph (7) of that Article), to receive the supply of electricity or gas using those facilities);
電気ガス供給施設利用権（電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号（定義）に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業若しくは同項第十四号に規定する発電事業又はガス事業法（昭和二十九年法律第五十一号）第二条第五項（定義）に規定する一般ガス導管事業を営む者に対して電気又はガスの供給施設（同条第七項に規定する特定ガス導管事業の用に供するものを除く。）を設けるために要する費用を負担し、その施設を利用して電気又はガスの供給を受ける権利をいう。）
water supply facilities use rights (meaning the right, acquired by bearing, for a water supply operator prescribed in Article 3, paragraph (5) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957), the cost required to provide water supply facilities, to receive the supply of water using those facilities);
水道施設利用権（水道法（昭和三十二年法律第百七十七号）第三条第五項（用語の定義）に規定する水道事業者に対して水道施設を設けるために要する費用を負担し、その施設を利用して水の供給を受ける権利をいう。）
industrial water supply facilities use rights (meaning the right, acquired by bearing, for an industrial water supply operator prescribed in Article 2, paragraph (5) (Definitions) of the Industrial Water Supply Business Act (Act No. 84 of 1958), the cost required to provide industrial water supply facilities, to receive the supply of industrial water using those facilities);
工業用水道施設利用権（工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項（定義）に規定する工業用水道事業者に対して工業用水道施設を設けるために要する費用を負担し、その施設を利用して工業用水の供給を受ける権利をいう。）
telecommunications facilities use rights (meaning the right, acquired by bearing, for a telecommunications carrier prescribed in Article 2, item (v) (Definitions) of the Telecommunications Business Act (Act No. 86 of 1984) that installs the telecommunications line facilities prescribed in Article 9, item (i) (Registration of Telecommunications Business) of that Act, the cost required to install the telecommunications facilities prescribed in Article 2, item (ii) of that Act that are used for the telecommunications business prescribed in Article 2, item (iv) of that Act, to receive the provision of telecommunications services prescribed in Article 2, item (iii) of that Act using those facilities);
電気通信施設利用権（電気通信事業法（昭和五十九年法律第八十六号）第九条第一号（電気通信事業の登録）に規定する電気通信回線設備を設置する同法第二条第五号（定義）に規定する電気通信事業者に対して同条第四号に規定する電気通信事業の用に供する同条第二号に規定する電気通信設備の設置に要する費用を負担し、その設備を利用して同条第三号に規定する電気通信役務の提供を受ける権利をいう。）
golf course membership shares, etc. prescribed in Article 9, paragraph (2);
the following living things (excluding those that fall under what is set out in item (vii)):
次に掲げる生物（第七号に掲げるものに該当するものを除く。）
cattle, horses, pigs, sheep, and goats;
牛、馬、豚、綿羊及びやぎ
citrus trees, apple trees, grape vines, pear trees, peach trees, cherry trees, loquat trees, chestnut trees, Japanese apricot trees, persimmon trees, apricot trees, plum trees, fig trees, kiwifruit trees, blueberry trees, and pineapple plants;
かんきつ樹、りんご樹、ぶどう樹、梨樹、桃樹、桜桃樹、びわ樹、くり樹、梅樹、柿樹、あんず樹、すもも樹、いちじく樹、キウイフルーツ樹、ブルーベリー樹及びパイナップル
tea plants, olive trees, camellia trees, mulberry trees, wicker willows, paperbush, paper mulberry, moso bamboo, asparagus, ramie, New Zealand flax, and hops;
茶樹、オリーブ樹、つばき樹、桑樹、こりやなぎ、みつまた、こうぞ、もう宗竹、アスパラガス、ラミー、まおらん及びホップ
anything equivalent to the assets set out in the preceding items.
前各号に掲げる資産に準ずるもの
fiscal year, etc.machine translation
「会計年度等」
The fiscal year or similar period of a public corporation, etc. (公共法人等) — the national government, a local government, or another corporation (including an association without legal personality) to which Articles 13 and 14 of the Corporation Tax Act do not apply — set by law or by its articles of incorporation or other rules, or, where none is set, notified to or designated by the district director of the tax office (税務署長).
Short name set inArticle 3, paragraph (1)· applies only in this article
public corporation, etc.machine translation
「公共法人等」
In Article 3, the national government, local governments and other corporations (including associations without legal personality (人格のない社団等)) to which Articles 13 and 14 of the Corporation Tax Act, on business years, do not apply.
Defined inArticle 3, paragraph (1)· applies only in this article
articles of incorporation, etc.machine translation
「定款等」
The articles of incorporation, act of endowment (寄附行為), rules or bylaws of the corporation or other body concerned: in Article 3, a public corporation, etc. (公共法人等); in Article 74, a corporation listed in Appended Table 3 of the Consumption Tax Act.
Short name set inArticle 3, paragraph (1)· applies only in this article
railway business operator, etc.machine translation
「鉄道事業者等」
In Article 5, paragraph (1), item (viii), (o), a person who runs a railway business as defined in Article 2, paragraph (1) of the Railway Business Act, or a transport business on tracks laid under Article 1, paragraph (1) of the Act on Rail Tracks.
Short name set inArticle 5, paragraph (1), item (viii), (o)· applies only in this item
golf course membership shares, etc.machine translation
「ゴルフ場利用株式等」
Securities representing shares in, or capital contributions to, a corporation that owns or runs a golf course or similar facility, where holding them is a condition of having the right to use that facility continuously on better terms than ordinary users.
Short name set inArticle 9, paragraph (2)· applies only in this provision and in Article 10, paragraph (3), item (xi)
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
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.