# 法人税法 / Corporation Tax Act — 第百四十八条 (Article 148) - 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: 第百四十八条 (Article 148)（内国普通法人等の設立の届出） — address `art-148` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-148 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-148 - 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. --- ### 第百四十八条（内国普通法人等の設立の届出） — Notification of Establishment of a Domestic Ordinary Corporation, etc. caption: machine translation, not official art-148 · https://japanlaw.org/en/corporation-tax-act/art-148 · https://japanlaw.org/l/340AC0000000034/art-148 **第一項** 新たに設立された内国法人である普通法人又は協同組合等は、その設立の日以後二月以内に、次に掲げる事項を記載した届出書に定款の写しその他の財務省令で定める書類を添付し、これを納税地の所轄税務署長に提出しなければならない。 art-148/par-1 · https://japanlaw.org/en/corporation-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000034/art-148/par-1 An ordinary corporation or cooperative, etc. which is a newly established domestic corporation must, within two months on or after the date of its establishment, submit a report stating the following matters, attached with a copy of its articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment: machine translation, not official **一** その納税地 art-148/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-148/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-148/par-1/item-1 its place for tax payment; machine translation, not official **二** その事業の目的 art-148/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-148/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-148/par-1/item-2 the purpose of its business; and machine translation, not official **三** その設立の日 art-148/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-148/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-148/par-1/item-3 the date of its establishment. machine translation, not official **第二項** 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に係る前項の規定の適用については、同項中「協同組合等」とあるのは「協同組合等（法人課税信託の受託者が二以上ある場合には、その法人課税信託の信託事務を主宰する受託者（以下この項において「主宰受託者」という。）以外の受託者を除く。）」と、「次に掲げる事項」とあるのは「次に掲げる事項及びその法人課税信託の名称（その法人課税信託の受託者が二以上ある場合には、主宰受託者以外の受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所を含む。）」とする。 art-148/par-2 · https://japanlaw.org/en/corporation-tax-act/art-148/par-2 · https://japanlaw.org/l/340AC0000000034/art-148/par-2 With regard to the application of the provisions of the preceding paragraph to a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations), the term "cooperative, etc." in that paragraph is deemed to be replaced with "cooperative, etc. (in the case where there are two or more trustees of a trust subject to corporate taxation, excluding trustees other than the trustee presiding over the trust affairs of the trust subject to corporate taxation (hereinafter referred to as the 'presiding trustee' in this paragraph))", and the phrase "the following matters" with "the following matters and the name of the trust subject to corporate taxation (in the case where there are two or more trustees of the trust subject to corporate taxation, including the names of the trustees other than the presiding trustee and their place for tax payment, or the location of their head office or principal office, or their domicile or residence)". machine translation, not official --- ## Cites - art-148/par-2: 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-148/par-2: 前項 → 法人税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/en/corporation-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000034/art-148/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第百四十八条第二項（内国普通法人等の設立の届出） — https://japanlaw.org/en/corporation-tax-act/art-148/par-2 · https://japanlaw.org/l/340AC0000000034/art-148/par-2 - 法人税法 附則第二十二条第一項（内国普通法人等の設立等の届出に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-22/par-1 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第一項（通知等） — https://japanlaw.org/en/my-number-act/art-39/par-1 · https://japanlaw.org/l/425AC0000000027/art-39/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-20261008T111236-062, 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