# 法人税法 / Corporation Tax Act — 第百三十二条 (Article 132) - 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: 第百三十二条 (Article 132)（同族会社等の行為又は計算の否認） — address `art-132` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-132 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-132 - 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. --- ### 第百三十二条（同族会社等の行為又は計算の否認） — (Rejection of Acts or Calculations by Family Companies) caption: Ministry of Justice translation — Japanese Law Translation Database System art-132 · https://japanlaw.org/en/corporation-tax-act/art-132 · https://japanlaw.org/l/340AC0000000034/art-132 **第一項** 税務署長は、次に掲げる法人に係る法人税につき更正又は決定をする場合において、その法人の行為又は計算で、これを容認した場合には法人税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、税務署長の認めるところにより、その法人に係る法人税の課税標準若しくは欠損金額又は法人税の額を計算することができる。 art-132/par-1 · https://japanlaw.org/en/corporation-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000034/art-132/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 corporation listed as follows, when it is found that any acts conducted or calculations made by the corporation would, if allowed, unreasonably reduce the burden of corporation tax, they may calculate the tax base of corporation tax related to the corporation, the net operating loss , or the amount of corporation tax, based on their own recognition, notwithstanding the acts or calculations: Ministry of Justice translation — Japanese Law Translation Database System **一** 内国法人である同族会社 art-132/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-132/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-132/par-1/item-1 a family company that is a domestic corporation; or Ministry of Justice translation — Japanese Law Translation Database System **二** イからハまでのいずれにも該当する内国法人 art-132/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-132/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-132/par-1/item-2 a domestic corporation falling under all of (a) through (c) below: Ministry of Justice translation — Japanese Law Translation Database System **イ** 三以上の支店、工場その他の事業所を有すること。 art-132/par-1/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-132/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-132/par-1/item-2/sub-1 The domestic corporation has three or more branch offices, factories, or any other places of business Ministry of Justice translation — Japanese Law Translation Database System **ロ** その事業所の二分の一以上に当たる事業所につき、その事業所の所長、主任その他のその事業所に係る事業の主宰者又は当該主宰者の親族その他の当該主宰者と政令で定める特殊の関係のある個人（以下この号において「所長等」という。）が前に当該事業所において個人として事業を営んでいた事実があること。 art-132/par-1/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-132/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-132/par-1/item-2/sub-2 Where, with regard to half or more of its places of business, the director or the chief officer of the places of business, any other presiding official of a business related to the places of business, a relative of the presiding official or any other individual who has a special relationship as specified by Cabinet Order with the presiding official (hereinafter referred to as the "director, etc." in this item) formerly conducted a business at the places of business as an individual Ministry of Justice translation — Japanese Law Translation Database System **ハ** ロに規定する事実がある事業所の所長等の有するその内国法人の株式又は出資の数又は金額の合計額がその内国法人の発行済株式又は出資（その内国法人が有する自己の株式又は出資を除く。）の総数又は総額の三分の二以上に相当すること。 art-132/par-1/item-2/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-132/par-1/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-132/par-1/item-2/sub-3 The sum of the number or the amount of shares of or capital contributions to the domestic corporation held by the director, etc. of a place of business, for which the fact prescribed in (b) exists, corresponds to two-thirds or more of the total number or the total amount of the domestic corporation's issued shares or capital contributions (excluding the shares that the corporation holds in itself and the capital contributions made thereby). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の場合において、内国法人が同項各号に掲げる法人に該当するかどうかの判定は、同項に規定する行為又は計算の事実のあつた時の現況によるものとする。 art-132/par-2 · https://japanlaw.org/en/corporation-tax-act/art-132/par-2 · https://japanlaw.org/l/340AC0000000034/art-132/par-2 In the case referred to in the preceding paragraph, the determination as to whether a domestic corporation falls under the category of corporations listed in the items of the paragraph is to be based on the circumstances as of the time when the acts or calculation prescribed in the paragraph were actually conducted or made. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定は、同項に規定する更正又は決定をする場合において、同項各号に掲げる法人の行為又は計算につき、所得税法第百五十七条第一項（同族会社等の行為又は計算の否認等）若しくは相続税法第六十四条第一項（同族会社等の行為又は計算の否認等）又は地価税法（平成三年法律第六十九号）第三十二条第一項（同族会社等の行為又は計算の否認等）の規定の適用があつたときについて準用する。 art-132/par-3 · https://japanlaw.org/en/corporation-tax-act/art-132/par-3 · https://japanlaw.org/l/340AC0000000034/art-132/par-3 The provisions of paragraph (1) apply mutatis mutandis to the case where a reassessment or determination as prescribed in the paragraph is made and when the provisions of Article 157, paragraph (1) (Denial of Acts or Calculation by Family Companies) of the Income Tax Act, Article 64, paragraph (1) (Denial of Acts or Calculation by Family Companies) of the Inheritance Tax Act, or Article 32, paragraph (1) (Denial of Acts or Calculation by Family Companies) of the Land Value Tax Act were applied to the acts conducted or calculation made by a corporation listed in the items of paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-132/par-1/item-2/sub-2: この号 → 法人税法 第百三十二条第一項第二号 (Article 132, paragraph (1), item (ii)), art-132/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-132/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-132/par-1/item-2 - art-132/par-2: 前項 → 法人税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/corporation-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000034/art-132/par-1 - art-132/par-3: 第一項 → 法人税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/corporation-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000034/art-132/par-1 - art-132/par-3: 相続税法第六十四条第一項 → e-Gov law 325AC0000000073, 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — not held in this collection - art-132/par-3: 地価税法（平成三年法律第六十九号）第三十二条第一項 → e-Gov law 403AC0000000069, 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — not held in this collection - art-132/par-3: 所得税法第百五十七条第一項 → 所得税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/income-tax-act/art-157/par-1 · https://japanlaw.org/l/340AC0000000033/art-157/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法 第百五十七条第三項（同族会社等の行為又は計算の否認等） — https://japanlaw.org/en/income-tax-act/art-157/par-3 · https://japanlaw.org/l/340AC0000000033/art-157/par-3 - 法人税法 第百三十二条第一項第二号ロ（同族会社等の行為又は計算の否認） — https://japanlaw.org/en/corporation-tax-act/art-132/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-132/par-1/item-2/sub-2 - 法人税法 第百三十二条第二項（同族会社等の行為又は計算の否認） — https://japanlaw.org/en/corporation-tax-act/art-132/par-2 · https://japanlaw.org/l/340AC0000000034/art-132/par-2 - 法人税法 第百三十二条第三項（同族会社等の行為又は計算の否認） — https://japanlaw.org/en/corporation-tax-act/art-132/par-3 · https://japanlaw.org/l/340AC0000000034/art-132/par-3 - 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08