# 法人税法 / Corporation Tax Act — 第百三十一条 (Article 131) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百三十一条 (Article 131)（推計による更正又は決定） — address `art-131` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-131 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-131 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百三十一条（推計による更正又は決定） — (Reassessment or Determination by Estimate) caption: Ministry of Justice translation — Japanese Law Translation Database System art-131 · https://japanlaw.org/en/corporation-tax-act/art-131 · https://japanlaw.org/l/340AC0000000034/art-131 **第一項** 税務署長は、内国法人に係る法人税につき更正又は決定をする場合には、内国法人の提出した青色申告書に係る法人税（その内国法人が通算法人（通算法人であつた内国法人を含む。以下この条において同じ。）である場合には、第百二十七条第三項又は第四項（青色申告の承認の取消し）の規定により読み替えられた同条第一項各号に定める事業年度から当該事業年度後の事業年度のうち最初に青色申告書以外の申告書を提出する事業年度の前事業年度までの各事業年度に係る法人税を除く。）の課税標準若しくは欠損金額又は内国法人の各対象会計年度の国際最低課税額に対する法人税、各対象会計年度の国際最低課税残余額に対する法人税若しくは各対象会計年度の国内最低課税額に対する法人税の課税標準の更正をする場合を除き、その内国法人（その内国法人が通算法人である場合には、他の通算法人を含む。）の財産若しくは債務の増減の状況、収入若しくは支出の状況又は生産量、販売量その他の取扱量、従業員数その他事業の規模によりその内国法人に係る法人税の課税標準（更正をする場合にあつては、課税標準又は欠損金額）を推計して、これをすることができる。 art-131/par-1 · https://japanlaw.org/en/corporation-tax-act/art-131/par-1 · https://japanlaw.org/l/340AC0000000034/art-131/par-1 In the case where the district director of the tax office makes a Reassessment or determination with regard to corporation tax related to a domestic corporation, except for the case where they make a Reassessment with regard to the tax base of corporation tax (in the case where the domestic corporation is a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation; hereinafter the same applies in this Article), excluding corporation tax for each business year from the business year specified in the relevant item of Article 127, paragraph (1) as read by replacing terms pursuant to the provisions of Article 127, paragraph (3) or paragraph (4) (Rescission of Approval to File a Blue Return) to the previous business year of the first business year, among the business years after that business year, for which it files a return other than a Blue Return) or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, or with regard to the tax base of corporation tax on the international minimum tax amount for each covered fiscal year, corporation tax on the international minimum tax residual amount for each covered fiscal year, or corporation tax on the domestic minimum tax amount for each covered fiscal year of a domestic corporation, they may make a Reassessment or determination by way of estimating the tax base of corporation tax (in the case of making a Reassessment, estimating the tax base or the net operating loss) related to the domestic corporation, in light of any increases and decreases in assets or liabilities, revenue or expenses, production volumes, sales volumes or other transaction volumes, the number of employees and other matters concerning the size of the business of the domestic corporation (in the case where the domestic corporation is a group tax sharing corporation, including other group tax sharing corporations). machine translation, not official --- ## Cites - art-131/par-1: 第四項 → 法人税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/corporation-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000034/art-127/par-4 - art-131/par-1: 同条第一項 → 法人税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/corporation-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1 - art-131/par-1: 第百二十七条第三項 → 法人税法 第百二十七条第三項 (Article 127, paragraph (3)), art-127/par-3 — https://japanlaw.org/en/corporation-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000034/art-127/par-3 - art-131/par-1: この条 → 法人税法 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/corporation-tax-act/art-131 · https://japanlaw.org/l/340AC0000000034/art-131 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 第二百二十一条第二項（源泉徴収に係る所得税の徴収） — https://japanlaw.org/en/income-tax-act/art-221/par-2 · https://japanlaw.org/l/340AC0000000033/art-221/par-2 - 法人税法 第百三十一条第一項（推計による更正又は決定） — https://japanlaw.org/en/corporation-tax-act/art-131/par-1 · https://japanlaw.org/l/340AC0000000034/art-131/par-1 - 法人税法 第百四十七条第一項（更正及び決定） — https://japanlaw.org/en/corporation-tax-act/art-147/par-1 · https://japanlaw.org/l/340AC0000000034/art-147/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-004, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08