# 法人税法 / Corporation Tax Act — 第百四十五条の三 (Article 145-3)

- 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: 第百四十五条の三 (Article 145-3) — address `art-145-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-145-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-145-3
- 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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### 第百四十五条の三
<sup>art-145-3 · https://japanlaw.org/en/corporation-tax-act/art-145-3 · https://japanlaw.org/l/340AC0000000034/art-145-3</sup>

      **第一項**  外国法人に対して課する各対象会計年度の国際最低課税残余額に対する法人税の課税標準は、各対象会計年度の外国法人に係る課税標準国際最低課税残余額とする。
      <sup>art-145-3/par-1 · https://japanlaw.org/en/corporation-tax-act/art-145-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-3/par-1</sup>
      The tax base of corporation tax on the international minimum tax residual amount for each covered fiscal year imposed on a foreign corporation is the tax base international minimum tax residual amount pertaining to a foreign corporation for each covered fiscal year.
      <sup>machine translation, not official</sup>

      **第二項**  各対象会計年度の外国法人に係る課税標準国際最低課税残余額は、各対象会計年度の国際最低課税残余額とする。
      <sup>art-145-3/par-2 · https://japanlaw.org/en/corporation-tax-act/art-145-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-145-3/par-2</sup>
      The tax base international minimum tax residual amount pertaining to a foreign corporation for each covered fiscal year is the international minimum tax residual amount for each covered fiscal year.
      <sup>machine translation, not official</sup>

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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-20261008T111236-060, 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