Section 1 General Provisions
第一節 総則
第四十条（定義）
In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
domestic corporation: a domestic corporation as prescribed in Article 2, item (iii) of the Corporation Tax Act;
内国法人 法人税法第二条第三号に規定する内国法人をいう。
foreign corporation: a foreign corporation as prescribed in Article 2, item (iv) of the Corporation Tax Act;
外国法人 法人税法第二条第四号に規定する外国法人をいう。
public interest corporation, etc.: a public interest corporation, etc. as prescribed in Article 2, item (vi) of the Corporation Tax Act (including one deemed to be a public interest corporation, etc. prescribed in that item for the purpose of applying the provisions of laws and regulations concerning corporation tax under an Act other than that Act);
公益法人等 法人税法第二条第六号に規定する公益法人等（同法以外の法律によって法人税に関する法令の規定の適用上同号に規定する公益法人等とみなされるものを含む。）をいう。
association or foundation without juridical personality: These mean an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act;
人格のない社団等 法人税法第二条第八号に規定する人格のない社団等をいう。
consolidated parent corporation: a consolidated parent corporation as prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act;
連結親法人 法人税法第二条第十二号の六の七に規定する連結親法人をいう。
consolidated subsidiary corporation: a consolidated subsidiary corporation as prescribed in Article 2, item (xii)-7 of the Corporation Tax Act;
連結子法人 法人税法第二条第十二号の七に規定する連結子法人をいう。
consolidated full controlling interest: a consolidated full controlling interest as prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act;
連結完全支配関係 法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。
profit-making business: a profit-making business as prescribed in Article 2, item (xiii) of the Corporation Tax Act;
収益事業 法人税法第二条第十三号に規定する収益事業をいう。
consolidated income: consolidated income as prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act;
連結所得 法人税法第二条第十八号の四に規定する連結所得をいう。
designated period: the period from April 1, 2012 to March 31, 2014;
指定期間 平成二十四年四月一日から平成二十六年三月三十一日までの期間をいう。
business year: a business year as prescribed in Articles 13 and 14 of the Corporation Tax Act and Article 66-11-3, paragraph (5) of the Act on Special Measures Concerning Taxation;
事業年度 法人税法第十三条及び第十四条並びに租税特別措置法第六十六条の十一の三第五項に規定する事業年度をいう。
consolidated business year: a consolidated business year as prescribed in Article 15-2 of the Corporation Tax Act;
連結事業年度 法人税法第十五条の二に規定する連結事業年度をいう。
trust subject to corporate taxation: These mean a trust subject to corporate taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act;
法人課税信託 法人税法第二条第二十九号の二に規定する法人課税信託をいう。
return of special corporation tax for reconstruction: a return under the provisions of Article 53, paragraph (1) (including a return filed after the deadline prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) and a return under the provisions of Article 54;
復興特別法人税申告書 第五十三条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）及び第五十四条の規定による申告書をいう。
amended return: These mean an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes;
更正請求書 国税通則法第二十三条第三項に規定する更正請求書をいう。
reassessment: a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes;
更正 国税通則法第二十四条又は第二十六条の規定による更正をいう。
accessory tax: accessory tax as prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes;
附帯税 国税通則法第二条第四号に規定する附帯税をいう。
appropriation: an appropriation under the provisions of Article 57, paragraph (1) of the Act on General Rules for National Taxes;
充当 国税通則法第五十七条第一項の規定による充当をいう。
interest on refund: interest on refund as prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
還付加算金 国税通則法第五十八条第一項に規定する還付加算金をいう。
Article 41Application of This Chapter to Trustees of Trusts Subject to Corporate Taxation, etc.
第四十一条（法人課税信託の受託者等に関するこの章の適用）
An association or foundation without juridical personality and an individual who is the trustee of a trust subject to corporate taxation are deemed to be corporations, and the provisions of this Chapter (excluding Section 6) apply to them.
The trustee of a trust subject to corporate taxation is deemed to be a different person for the trust assets and other holdings of each trust subject to corporate taxation and for its personal assets and other holdings, as prescribed in Article 4-6, paragraph (1) of the Corporation Tax Act, respectively, and the provisions of this Chapter (excluding the following Article, Article 46, and Section 6) apply.
The provisions of Article 4-6, paragraph (2), Article 4-7, and Article 4-8 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply.
法人税法第四条の六第二項、第四条の七及び第四条の八の規定は、前項の規定を適用する場合について準用する。
第四十二条（納税義務者）
A corporation is obligated to pay special corporation tax for reconstruction on its base corporation tax amount pursuant to this Act.
法人は、基準法人税額につき、この法律により、復興特別法人税を納める義務がある。
第四十三条（課税の対象）
Special corporation tax for reconstruction is imposed pursuant to this Act on the base corporation tax amount of a corporation for each taxable business year.
Article 44Base Corporation Tax Amount
第四十四条（基準法人税額）
The term "base corporation tax amount" as used in this Chapter means the amount specified in each of the following items according to the category of corporation set forth in that item:
この章において「基準法人税額」とは、次の各号に掲げる法人の区分に応じ当該各号に定める金額をいう。
a corporation other than a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of income for each business year that is the tax base for corporation tax of that corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 67 through 70-2 and Article 144 of that Act and the provisions of Chapter III, Sections 5 and 5-2 of the Act on Special Measures Concerning Taxation);
a consolidated parent corporation: the amount of corporation tax (excluding the amount of accessory tax) calculated, on the amount of consolidated income for each consolidated business year that is the tax base for corporation tax of that consolidated parent corporation, pursuant to the provisions of the Corporation Tax Act and other laws and regulations concerning the calculation of the amount of corporation tax (excluding the provisions of Articles 81-13 through 81-17 of that Act and the provisions of Chapter III, Sections 17 and 18 of the Act on Special Measures Concerning Taxation).
Article 45Taxable Business Year
第四十五条（課税事業年度）
The term "taxable business year" as used in this Chapter means a business year that includes a day within the period from the first day of the business year of a corporation that begins first within the designated period until the day on which two years have elapsed from that day.
Notwithstanding the provisions of the preceding paragraph, the taxable business year of a corporation set forth in each of the following items is the business year specified in that item:
a corporation established within the designated period (excluding a corporation set forth in the following item through item (v)): a business year that includes a day within the designated period;
a public interest corporation, etc. or an association or foundation without juridical personality that has newly commenced a profit-making business within the designated period (excluding a corporation set forth in item (iv) or (v)): a business year that includes a day within the period from the day on which it commenced that business until the last day of the designated period;
a public interest corporation, etc. (limited to one that does not conduct a profit-making business) that has come to fall under an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act or a cooperative, etc. prescribed in item (vii) of that Article (referred to as an "ordinary corporation, etc." in item (v), (a), 2.) within the designated period (excluding a corporation set forth in item (v)): a business year that includes a day within the period from the day on which it came so to fall until the last day of the designated period;
a foreign corporation that has newly come to fall under any of the foreign corporations set forth in Article 141, items (i) through (iii) of the Corporation Tax Act or the foreign corporations set forth in item (iv) of that Article (limited to those having domestic source income set forth in (a) or (b) of that item) within the designated period (excluding a corporation set forth in the following item): a business year that includes a day within the period from the day on which it came so to fall until the last day of the designated period (excluding a business year that began before the first day of the designated period);
指定期間内に法人税法第百四十一条第一号から第三号までに掲げる外国法人又は同条第四号に掲げる外国法人（同号イ又はロに掲げる国内源泉所得を有するものに限る。）のいずれかに新たに該当することとなった外国法人（次号に掲げる法人を除く。） その該当することとなった日から指定期間の末日までの期間内の日の属する事業年度（指定期間の初日前に開始した事業年度を除く。）
the following corporations: a business year specified by Cabinet Order as equivalent to a business year that includes a day within the period prescribed in the preceding paragraph, or as equivalent to a business year that includes a day within the designated period:
the merging corporation, in cases where a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act (limited to one in which the merged corporation prescribed in item (xi) of that Article is the base corporation (meaning the corporation specified by Cabinet Order as being of the largest scale out of that merged corporation and the merging corporation prescribed in item (xii) of that Article pertaining to that qualified merger)) has been carried out within the period subject to taxation (meaning the period specified below for the category of corporation set forth below) of that merged corporation or merging corporation:
法人税法第二条第十二号の八に規定する適格合併（同条第十一号に規定する被合併法人が基準法人（当該被合併法人又は当該適格合併に係る同条第十二号に規定する合併法人のうち、最も規模が大きいものとして政令で定めるものをいう。）であるものに限る。）が当該被合併法人又は合併法人の課税対象期間（次に掲げる法人の区分に応じそれぞれ次に定める期間をいう。）内に行われた場合における当該合併法人
a corporation having a business year that includes the first day of the designated period (excluding a corporation set forth in 2.): the period from the first day of the business year of that corporation that begins first on or after that day until the day on which two years have elapsed from that day;
a corporation established within the designated period, a public interest corporation, etc. that has newly commenced a profit-making business within the designated period, a public interest corporation, etc. (limited to one that does not conduct a profit-making business) that has come to fall under an ordinary corporation, etc. within the designated period, and a foreign corporation that has newly come to fall under any of the foreign corporations set forth in Article 141, items (i) through (iii) of the Corporation Tax Act or the foreign corporations set forth in item (iv) of that Article (limited to those having domestic source income set forth in (a) or (b) of that item) within the designated period: the designated period;
指定期間内に設立された法人、公益法人等で指定期間内に新たに収益事業を開始したもの、公益法人等（収益事業を行っていないものに限る。）で指定期間内に普通法人等に該当することとなったもの及び指定期間内に法人税法第百四十一条第一号から第三号までに掲げる外国法人又は同条第四号に掲げる外国法人（同号イ又はロに掲げる国内源泉所得を有するものに限る。）のいずれかに新たに該当することとなった外国法人 指定期間
the consolidated subsidiary corporation, in cases where, within the period of the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act that includes a day within the period subject to taxation prescribed in (a) of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the approval under Article 4-2 of that Act has been rescinded for that consolidated subsidiary corporation pursuant to the provisions of Article 4-5, paragraph (1) or (2) of that Act.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人のイに規定する課税対象期間内の日の属する法人税法第十五条の二第一項に規定する連結親法人事業年度の期間内に当該連結子法人が同法第四条の五第一項又は第二項の規定により同法第四条の二の承認を取り消された場合における当該連結子法人
Article 46Place for Tax Payment
第四十六条（納税地）
The place for tax payment for special corporation tax for reconstruction of a corporation is the place for tax payment for corporation tax of that corporation under the provisions of Articles 16 through 18 of the Corporation Tax Act.
法人の復興特別法人税の納税地は、当該法人の法人税法第十六条から第十八条までの規定による法人税の納税地とする。
The provisions of Article 19 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction in cases where a disposition designating the place for tax payment for corporation tax has been revoked.
法人税法第十九条の規定は、法人税の納税地の指定の処分の取消しがあった場合における復興特別法人税について準用する。
Section 2 Tax Base
第二節 課税標準
第四十七条
The tax base of special corporation tax for reconstruction is the tax base corporation tax amount for each taxable business year.
復興特別法人税の課税標準は、各課税事業年度の課税標準法人税額とする。
The tax base corporation tax amount for each taxable business year is the base corporation tax amount for each taxable business year; provided, however, that the tax base corporation tax amount for the last taxable business year of the taxable business years of a corporation set forth in any of the following items is the amount calculated by multiplying the base corporation tax amount by the ratio that the number of months in the period specified in the relevant item for the category of corporation set forth in that item bears to the number of months in that last taxable business year:
a corporation for which the total number of months of its taxable business years exceeds 24 months as a result of a change in its business year or any other reason (excluding a corporation set forth in the following item or item (iii)): the period from the first day of that last taxable business year until the day on which two years have elapsed from the first day of the business year of that corporation that begins first within the designated period;
a corporation set forth in Article 45, paragraph (2), items (i) through (iv): the period from the first day of that last taxable business year until the last day of the designated period (or, if the corporation has dissolved due to a merger on or before that day, or its residual assets have been finalized before that day, the day preceding the day of that merger or the day on which those residual assets were finalized);
第四十五条第二項第一号から第四号までに掲げる法人 当該最後の課税事業年度開始の日から指定期間の末日（同日以前に合併により解散し、又は同日前に残余財産が確定した場合には、当該合併の日の前日又は当該残余財産の確定の日）までの期間
a corporation set forth in Article 45, paragraph (2), item (v): the period specified by Cabinet Order as equivalent to the periods specified in the preceding two items.
第四十五条第二項第五号に掲げる法人 前二号に定める期間に準ずるものとして政令で定める期間
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
Section 3 Calculation of Amount of Tax
第三節 税額の計算
第四十八条（税率）
The amount of special corporation tax for reconstruction is the amount calculated by multiplying the tax base corporation tax amount for each taxable business year by a tax rate of 10 percent.
復興特別法人税の額は、各課税事業年度の課税標準法人税額に百分の十の税率を乗じて計算した金額とする。