# 法人税法 / Corporation Tax Act — 第百六十条 (Article 160)
- 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: 第百六十条 (Article 160) — address `art-160`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-160
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-160
- 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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### 第百六十条
art-160 · https://japanlaw.org/en/corporation-tax-act/art-160 · https://japanlaw.org/l/340AC0000000034/art-160
**第一項** 正当な理由がなくて、第七十四条第一項（確定申告）、第八十二条の六第一項（国際最低課税額に係る確定申告）、第八十二条の十四第一項（国際最低課税残余額に係る確定申告）（第百四十五条の五（申告及び納付等）において準用する場合を含む。）、第八十二条の二十二第一項（国内最低課税額に係る確定申告）（第百四十五条の九（申告及び納付等）において準用する場合を含む。）、第八十九条（退職年金等積立金に係る確定申告）（第百四十五条の十三（申告及び納付）において準用する場合を含む。）若しくは第百四十四条の六第一項若しくは第二項（確定申告）の規定による申告書をその提出期限までに提出せず、又は第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供）の規定によるグループ国際最低課税額等報告事項等若しくは同条第四項の規定によるグループ国内最低課税額報告事項等をその提供の期限までに提供しなかつた場合には、法人の代表者、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-160/par-1 · https://japanlaw.org/en/corporation-tax-act/art-160/par-1 · https://japanlaw.org/l/340AC0000000034/art-160/par-1
If, without justifiable grounds, a return under the provisions of Article 74, paragraph (1) (Final Returns), Article 82-6, paragraph (1) (Final Returns for International Minimum Tax Amount), Article 82-14, paragraph (1) (Final Returns for International Minimum Tax Residual Amount) (including as applied mutatis mutandis pursuant to Article 145-5 (Filing of Returns and Payment, etc.)), Article 82-22, paragraph (1) (Final Returns for Domestic Minimum Tax Amount) (including as applied mutatis mutandis pursuant to Article 145-9 (Filing of Returns and Payment, etc.)), Article 89 (Final Returns for Retirement Pension Funds) (including as applied mutatis mutandis pursuant to Article 145-13 (Filing of Returns and Payment)) or Article 144-6, paragraph (1) or (2) (Final Returns) is not filed by its due date for filing, or the group international minimum tax report items, etc. under the provisions of Article 150-3, paragraph (1) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) or the group domestic minimum tax report items, etc. under the provisions of paragraph (4) of that Article are not provided by the deadline for their provision, the representative, agent, employee or other worker of the corporation who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be waived depending on the circumstances.
machine translation, not official
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## Cites
- art-160/par-1: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-160/par-1: 第八十九条 → 法人税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/corporation-tax-act/art-89 · https://japanlaw.org/l/340AC0000000034/art-89
- art-160/par-1: 第百四十五条の九 → 法人税法 第百四十五条の九 (Article 145-9), art-145-9 — https://japanlaw.org/en/corporation-tax-act/art-145-9 · https://japanlaw.org/l/340AC0000000034/art-145-9
- art-160/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-160/par-1: 第八十二条の十四第一項 → 法人税法 第八十二条の十四第一項 (Article 82-14, paragraph (1)), art-82-14/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-14/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1
- art-160/par-1: 第百四十五条の十三 → 法人税法 第百四十五条の十三 (Article 145-13), art-145-13 — https://japanlaw.org/en/corporation-tax-act/art-145-13 · https://japanlaw.org/l/340AC0000000034/art-145-13
- art-160/par-1: 第八十二条の二十二第一項 → 法人税法 第八十二条の二十二第一項 (Article 82-22, paragraph (1)), art-82-22/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1
- art-160/par-1: 第百五十条の三第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1
- art-160/par-1: 第八十二条の六第一項 → 法人税法 第八十二条の六第一項 (Article 82-6, paragraph (1)), art-82-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1
- art-160/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-160/par-1: 第百四十五条の五 → 法人税法 第百四十五条の五 (Article 145-5), art-145-5 — https://japanlaw.org/en/corporation-tax-act/art-145-5 · https://japanlaw.org/l/340AC0000000034/art-145-5
- art-160/par-1: 同条第四項 → 法人税法 第百五十条の三第四項 (Article 150-3, paragraph (4)), art-150-3/par-4 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4
## Cited by
3 provisions cite this one. No official source publishes this direction.
- 法人税法 第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供） — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1
- 法人税法 第百五十条の三第四項（特定多国籍企業グループ等に係る報告事項等の提供） — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4
- 法人税法 第百六十三条第一項 — https://japanlaw.org/en/corporation-tax-act/art-163/par-1 · https://japanlaw.org/l/340AC0000000034/art-163/par-1
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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-20261008T111236-065, 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