# 法人税法 / Corporation Tax Act — 第百四十四条の十 (Article 144-10)

- 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: 第百四十四条の十 (Article 144-10)（確定申告による納付） — address `art-144-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-144-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-10
- 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.

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### 第百四十四条の十（確定申告による納付） — Payment by Final Return
<sup>caption: machine translation, not official</sup>
<sup>art-144-10 · https://japanlaw.org/en/corporation-tax-act/art-144-10 · https://japanlaw.org/l/340AC0000000034/art-144-10</sup>

      **第一項**  第百四十四条の六第一項又は第二項（確定申告）の規定による申告書を提出した外国法人は、同条第一項の規定による申告書に記載した同項第七号に掲げる金額（同項第十号の規定に該当する場合には、同号に掲げる金額）又は同条第二項の規定による申告書に記載した同項第二号に掲げる金額（同項第四号の規定に該当する場合には、同号に掲げる金額）があるときは、これらの申告書の提出期限までに、これらの金額に相当する法人税を国に納付しなければならない。
      <sup>art-144-10/par-1 · https://japanlaw.org/en/corporation-tax-act/art-144-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-10/par-1</sup>
      When a foreign corporation, which has filed a return under Article 144-6, paragraph (1) or paragraph (2) (Final Returns), holds any amount listed in item (vii) of paragraph (1) of that Article that it entered in the return under that paragraph (in the case falling under the provisions of item (x) of that paragraph, the amount listed in that item) or any amount listed in item (ii) of paragraph (2) of that Article that it entered in the return under that paragraph (in the case falling under the provisions of item (iv) of that paragraph, the amount listed in that item), it must pay corporation tax equivalent to these amounts to the State by the due date for filing these returns.
      <sup>machine translation, not official</sup>

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## Cites
- art-144-10/par-1: 第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2
- art-144-10/par-1: 同項第七号 → 法人税法 第百四十四条の六第一項第七号 (Article 144-6, paragraph (1), item (vii)), art-144-6/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-7
- art-144-10/par-1: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-144-10/par-1: 同項第二号 → 法人税法 第百四十四条の六第二項第二号 (Article 144-6, paragraph (2), item (ii)), art-144-6/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-2
- art-144-10/par-1: 同項第十号 → 法人税法 第百四十四条の六第一項第十号 (Article 144-6, paragraph (1), item (x)), art-144-6/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-10
- art-144-10/par-1: 同項第四号 → 法人税法 第百四十四条の六第二項第四号 (Article 144-6, paragraph (2), item (iv)), art-144-6/par-2/item-4 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-4

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## 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-20261008T111236-059, 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