# 法人税法 / Corporation Tax Act — 第百四十三条 (Article 143)

- 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: 第百四十三条 (Article 143)（外国法人に係る各事業年度の所得に対する法人税の税率） — address `art-143`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-143
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-143
- 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.

---

### 第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率） — (Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-143 · https://japanlaw.org/en/corporation-tax-act/art-143 · https://japanlaw.org/l/340AC0000000034/art-143</sup>

    **第一項**  外国法人に対して課する各事業年度の所得に対する法人税の額は、次に掲げる国内源泉所得の区分ごとに、これらの国内源泉所得に係る所得の金額に百分の二十三・二の税率を乗じて計算した金額とする。
    <sup>art-143/par-1 · https://japanlaw.org/en/corporation-tax-act/art-143/par-1 · https://japanlaw.org/l/340AC0000000034/art-143/par-1</sup>
    The amount of corporation tax imposed on a foreign corporation for income for each business year is to be the amount calculated by multiplying the amount of income categorized as domestic source income by a tax rate of 23.2 percent, for each category of the following domestic source income:
    <sup>machine translation, not official</sup>

      **一**  第百四十一条第一号イ（課税標準）に掲げる国内源泉所得
      <sup>art-143/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-143/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-143/par-1/item-1</sup>
      domestic source income listed in Article 141, item (i), (a) (Tax Base);
      <sup>machine translation, not official</sup>

      **二**  第百四十一条第一号ロに掲げる国内源泉所得
      <sup>art-143/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-143/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-1/item-2</sup>
      domestic source income listed in Article 141, item (i), (b); and
      <sup>machine translation, not official</sup>

      **三**  第百四十一条第二号に定める国内源泉所得
      <sup>art-143/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-143/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-1/item-3</sup>
      domestic source income specified in Article 141, item (ii).
      <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、普通法人のうち各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの又は人格のない社団等の同項各号に掲げる国内源泉所得の区分ごとに、これらの国内源泉所得に係る所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず、百分の十九の税率による。
    <sup>art-143/par-2 · https://japanlaw.org/en/corporation-tax-act/art-143/par-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-2</sup>
    In the case referred to in the preceding paragraph, with regard to the part of the amount that is eight million yen per annum or less out of the amount of income categorized as domestic source income of an ordinary corporation whose amount of stated capital or amount of capital contributions is 100 million yen or less at the end of each business year or which has no capital or investment at the end of each business year, or of an association or foundation without juridical personality, for each category of domestic source income listed in the items of that paragraph, the applicable tax rate is 19 percent, notwithstanding the provisions of the paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  事業年度が一年に満たない外国法人に対する前項の規定の適用については、同項中「年八百万円」とあるのは、「八百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」とする。
    <sup>art-143/par-3 · https://japanlaw.org/en/corporation-tax-act/art-143/par-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-3</sup>
    With regard to the application of the preceding paragraph to a foreign corporation whose business year is less than one year, the phrase "amount that is eight million yen per annum" in the paragraph is deemed to be replaced with "amount that is calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the relevant business year."
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第四項**  前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
    <sup>art-143/par-4 · https://japanlaw.org/en/corporation-tax-act/art-143/par-4 · https://japanlaw.org/l/340AC0000000034/art-143/par-4</sup>
    The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第五項**  外国法人である普通法人のうち各事業年度終了の時において次に掲げる法人に該当するものについては、第二項の規定は、適用しない。
    <sup>art-143/par-5 · https://japanlaw.org/en/corporation-tax-act/art-143/par-5 · https://japanlaw.org/l/340AC0000000034/art-143/par-5</sup>
    The provisions of paragraph (2) do not apply to an ordinary corporation which is a foreign corporation and which falls under any of the following corporations as of the end of each business year:
    <sup>machine translation, not official</sup>

      **一**  保険業法に規定する相互会社に準ずるものとして政令で定めるもの
      <sup>art-143/par-5/item-1 · https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-1</sup>
      a corporation specified by Cabinet Order as being equivalent to a mutual company prescribed in the Insurance Business Act;
      <sup>machine translation, not official</sup>

      **二**  大法人（次に掲げる法人をいう。以下この号及び次号において同じ。）との間に当該大法人による完全支配関係がある外国法人
      <sup>art-143/par-5/item-2 · https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2</sup>
      a foreign corporation between which and a large corporation (meaning any of the following corporations; hereinafter the same applies in this item and the following item) there is a full controlling interest held by the large corporation:
      <sup>machine translation, not official</sup>

        **イ**  資本金の額又は出資金の額が五億円以上である法人
        <sup>art-143/par-5/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2/sub-1</sup>
        A corporation whose amount of stated capital or amount of capital contributions is 500 million yen or more;
        <sup>machine translation, not official</sup>

        **ロ**  保険業法に規定する相互会社（前号に掲げる法人を含む。）
        <sup>art-143/par-5/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2/sub-2</sup>
        A mutual company prescribed in the Insurance Business Act (including a corporation listed in the preceding item);
        <sup>machine translation, not official</sup>

        **ハ**  第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人（第四号において「受託法人」という。）
        <sup>art-143/par-5/item-2/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2/sub-3</sup>
        A trust corporation as prescribed in Article 4-3 (Application of This Act to Trust Corporations) (referred to as a "trust corporation" in item (iv)).
        <sup>machine translation, not official</sup>

      **三**  普通法人との間に完全支配関係がある全ての大法人が有する株式及び出資の全部を当該全ての大法人のうちいずれか一の法人が有するものとみなした場合において当該いずれか一の法人と当該普通法人との間に当該いずれか一の法人による完全支配関係があることとなるときの当該普通法人（前号に掲げる法人を除く。）
      <sup>art-143/par-5/item-3 · https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-3</sup>
      an ordinary corporation (excluding a corporation listed in the preceding item) in the case where, if all of the shares and capital contributions held by all of the large corporations that have a full controlling interest with the ordinary corporation are deemed to be held by any one of those large corporations, there would be a full controlling interest held by that one corporation between that one corporation and the ordinary corporation; and
      <sup>machine translation, not official</sup>

      **四**  受託法人
      <sup>art-143/par-5/item-4 · https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-4 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-4</sup>
      a trust corporation.
      <sup>machine translation, not official</sup>

---

## Cites
- art-143/par-1/item-1: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-143/par-1/item-2: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-143/par-1/item-3: 第百四十一条第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2
- art-143/par-2: 前項 → 法人税法 第百四十三条第一項 (Article 143, paragraph (1)), art-143/par-1 — https://japanlaw.org/en/corporation-tax-act/art-143/par-1 · https://japanlaw.org/l/340AC0000000034/art-143/par-1
- art-143/par-3: 前項 → 法人税法 第百四十三条第二項 (Article 143, paragraph (2)), art-143/par-2 — https://japanlaw.org/en/corporation-tax-act/art-143/par-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-2
- art-143/par-4: 前項 → 法人税法 第百四十三条第三項 (Article 143, paragraph (3)), art-143/par-3 — https://japanlaw.org/en/corporation-tax-act/art-143/par-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-3
- art-143/par-5: 第二項 → 法人税法 第百四十三条第二項 (Article 143, paragraph (2)), art-143/par-2 — https://japanlaw.org/en/corporation-tax-act/art-143/par-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-2
- art-143/par-5/item-2: この号 → 法人税法 第百四十三条第五項第二号 (Article 143, paragraph (5), item (ii)), art-143/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2
- art-143/par-5/item-2: 次号 → 法人税法 第百四十三条第五項第三号 (Article 143, paragraph (5), item (iii)), art-143/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-3
- art-143/par-5/item-2/sub-2: 前号 → 法人税法 第百四十三条第五項第一号 (Article 143, paragraph (5), item (i)), art-143/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-1
- art-143/par-5/item-2/sub-3: 第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-143/par-5/item-2/sub-3: 第四号 → 法人税法 第百四十三条第五項第四号 (Article 143, paragraph (5), item (iv)), art-143/par-5/item-4 — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-4 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-4
- art-143/par-5/item-3: 前号 → 法人税法 第百四十三条第五項第二号 (Article 143, paragraph (5), item (ii)), art-143/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2

## Cited by

15 provisions cite this one. No official source publishes this direction.

- 法人税法 第百四十三条第二項（外国法人に係る各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-143/par-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-2
- 法人税法 第百四十三条第三項（外国法人に係る各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-143/par-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-3
- 法人税法 第百四十三条第四項（外国法人に係る各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-143/par-4 · https://japanlaw.org/l/340AC0000000034/art-143/par-4
- 法人税法 第百四十三条第五項（外国法人に係る各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-143/par-5 · https://japanlaw.org/l/340AC0000000034/art-143/par-5
- 法人税法 第百四十三条第五項第二号（外国法人に係る各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2
- 法人税法 第百四十三条第五項第二号ロ（外国法人に係る各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2/sub-2
- 法人税法 第百四十三条第五項第二号ハ（外国法人に係る各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-2/sub-3
- 法人税法 第百四十三条第五項第三号（外国法人に係る各事業年度の所得に対する法人税の税率） — https://japanlaw.org/en/corporation-tax-act/art-143/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-143/par-5/item-3
- 法人税法 第百四十四条の二第一項（外国法人に係る外国税額の控除） — https://japanlaw.org/en/corporation-tax-act/art-144-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-1
- 租税特別措置法 第四十二条の三の二第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-1
- 租税特別措置法 第四十二条の四第二十三項（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-23
- 租税特別措置法 第六十二条第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- 租税特別措置法 第六十二条の三第一項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- 租税特別措置法 第六十二条の三第九項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- 租税特別措置法 第六十三条第一項（短期所有に係る土地の譲渡等がある場合の特別税率） — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/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-20261008T111236-055, 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