# 法人税法 / Corporation Tax Act — 第百四十七条 (Article 147) - 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: 第百四十七条 (Article 147)（更正及び決定） — address `art-147` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-147 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-147 - 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. --- ### 第百四十七条（更正及び決定） — (Reassessment and Determination) caption: Ministry of Justice translation — Japanese Law Translation Database System art-147 · https://japanlaw.org/en/corporation-tax-act/art-147 · https://japanlaw.org/l/340AC0000000034/art-147 **第一項** 第百三十条から第百三十二条の二まで（青色申告書等に係る更正等）の規定は、外国法人の各事業年度の所得に対する法人税、外国法人の各対象会計年度の国際最低課税残余額に対する法人税、外国法人の各対象会計年度の国内最低課税額に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。 art-147/par-1 · https://japanlaw.org/en/corporation-tax-act/art-147/par-1 · https://japanlaw.org/l/340AC0000000034/art-147/par-1 The provisions of Articles 130 through 132-2 (Reassessment Related to a Blue Return, etc.) apply mutatis mutandis to a Reassessment or determination pertaining to corporation tax on income for each business year of a foreign corporation, corporation tax on the international minimum tax residual amount for each covered fiscal year of a foreign corporation, corporation tax on the domestic minimum tax amount for each covered fiscal year of a foreign corporation and corporation tax on retirement pension funds of a foreign corporation. machine translation, not official --- ## Cites - art-147/par-1: 第百三十条から第百三十二条の二まで → 法人税法 第百三十二条 (Article 132), art-132 — https://japanlaw.org/en/corporation-tax-act/art-132 · https://japanlaw.org/l/340AC0000000034/art-132 - art-147/par-1: 第百三十条から第百三十二条の二まで → 法人税法 第百三十条 (Article 130), art-130 — https://japanlaw.org/en/corporation-tax-act/art-130 · https://japanlaw.org/l/340AC0000000034/art-130 - art-147/par-1: 第百三十条から第百三十二条の二まで → 法人税法 第百三十二条の二 (Article 132-2), art-132-2 — https://japanlaw.org/en/corporation-tax-act/art-132-2 · https://japanlaw.org/l/340AC0000000034/art-132-2 - art-147/par-1: 第百三十条から第百三十二条の二まで → 法人税法 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/corporation-tax-act/art-131 · https://japanlaw.org/l/340AC0000000034/art-131 --- ## 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-20261008T111236-061, 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