# 法人税法 / Corporation Tax Act — 第百四十四条の五 (Article 144-5)

- 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: 第百四十四条の五 (Article 144-5)（中間申告書の提出がない場合の特例） — address `art-144-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-144-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-5
- 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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### 第百四十四条の五（中間申告書の提出がない場合の特例） — Special Provisions on Cases Where an Interim Return is Not Filed
<sup>caption: machine translation, not official</sup>
<sup>art-144-5 · https://japanlaw.org/en/corporation-tax-act/art-144-5 · https://japanlaw.org/l/340AC0000000034/art-144-5</sup>

      **第一項**  中間申告書を提出すべき外国法人である普通法人がその中間申告書をその提出期限までに提出しなかつた場合には、その普通法人については、その提出期限において、税務署長に対し、次の各号に掲げる普通法人の区分に応じ当該各号に定める事項を記載した中間申告書の提出があつたものとみなして、この法律の規定を適用する。
      <sup>art-144-5/par-1 · https://japanlaw.org/en/corporation-tax-act/art-144-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-5/par-1</sup>
      In the case where an ordinary corporation, which is a foreign corporation and is to file an interim return, has failed to file the interim return by the due date, it is deemed that the ordinary corporation has filed an interim return containing the matters specified in the following items for the categories of ordinary corporations listed in the respective items with the district director by the due date, and the provisions of this Act apply:
      <sup>machine translation, not official</sup>

        **一**  恒久的施設を有する外国法人である普通法人　第百四十四条の三第一項各号（中間申告）に掲げる事項
        <sup>art-144-5/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-144-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-5/par-1/item-1</sup>
        an ordinary corporation which is a foreign corporation having a permanent establishment: the matters listed in the items of Article 144-3, paragraph (1) (Interim Return); and
        <sup>machine translation, not official</sup>

        **二**  恒久的施設を有しない外国法人である普通法人　第百四十四条の三第二項各号に掲げる事項
        <sup>art-144-5/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-144-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-5/par-1/item-2</sup>
        an ordinary corporation which is a foreign corporation not having a permanent establishment: the matters listed in the items of Article 144-3, paragraph (2).
        <sup>machine translation, not official</sup>

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## Cites
- art-144-5/par-1/item-1: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-144-5/par-1/item-2: 第百四十四条の三第二項 → 法人税法 第百四十四条の三第二項 (Article 144-3, paragraph (2)), art-144-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-2

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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-20261008T111236-058, 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