# 法人税法 / Corporation Tax Act — 第二十二条 (Article 22) - 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: 第二十二条 (Article 22) — address `art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-22 - 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. --- ### 第二十二条 art-22 · https://japanlaw.org/en/corporation-tax-act/art-22 · https://japanlaw.org/l/340AC0000000034/art-22 **第一項** 内国法人の各事業年度の所得の金額は、当該事業年度の益金の額から当該事業年度の損金の額を控除した金額とする。 art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-22/par-1 The amount of income of a domestic corporation for each business year is the amount that remains after deducting the amount of deductible expenses for the business year from the amount of gross profits for the business year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 内国法人の各事業年度の所得の金額の計算上当該事業年度の益金の額に算入すべき金額は、別段の定めがあるものを除き、資産の販売、有償又は無償による資産の譲渡又は役務の提供、無償による資産の譲受けその他の取引で資本等取引以外のものに係る当該事業年度の収益の額とする。 art-22/par-2 · https://japanlaw.org/en/corporation-tax-act/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/art-22/par-2 When calculating the amount of income of a domestic corporation for each business year, the amount to be included in gross profits for the business year is to be the amount of proceeds for the business year arising from the sales of assets, transfer of assets or provision of services for value or without compensation, acceptance of assets without compensation, or other transactions other than capital, etc. transactions, except as otherwise provided. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 内国法人の各事業年度の所得の金額の計算上当該事業年度の損金の額に算入すべき金額は、別段の定めがあるものを除き、次に掲げる額とする。 art-22/par-3 · https://japanlaw.org/en/corporation-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000034/art-22/par-3 When calculating the amount of income of a domestic corporation for each business year, the amount to be included in deductible expenses in the business year is to be the amounts listed as follows, except as otherwise provided: Ministry of Justice translation — Japanese Law Translation Database System **一** 当該事業年度の収益に係る売上原価、完成工事原価その他これらに準ずる原価の額 art-22/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/art-22/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-22/par-3/item-1 the amount of cost of sales, cost of completed work, and other costs equivalent thereto related to the proceeds for the business year; Ministry of Justice translation — Japanese Law Translation Database System **二** 前号に掲げるもののほか、当該事業年度の販売費、一般管理費その他の費用（償却費以外の費用で当該事業年度終了の日までに債務の確定しないものを除く。）の額 art-22/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/art-22/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-22/par-3/item-2 beyond what is listed in the preceding item, the amount of selling expenses, general administrative expenses, and other expenses for the business year (excluding expenses other than the depreciation allowance for which the obligations have not been determined by the final day of the business year); or Ministry of Justice translation — Japanese Law Translation Database System **三** 当該事業年度の損失の額で資本等取引以外の取引に係るもの art-22/par-3/item-3 · https://japanlaw.org/en/corporation-tax-act/art-22/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-22/par-3/item-3 the for the business year related to a transaction other than capital, etc. transactions Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第二項に規定する当該事業年度の収益の額及び前項各号に掲げる額は、別段の定めがあるものを除き、一般に公正妥当と認められる会計処理の基準に従つて計算されるものとする。 art-22/par-4 · https://japanlaw.org/en/corporation-tax-act/art-22/par-4 · https://japanlaw.org/l/340AC0000000034/art-22/par-4 The amount of proceeds for the business year prescribed in paragraph (2) and the amounts listed in the items of the preceding paragraph are to be calculated in accordance with an accounting standard that is generally accepted as fair and appropriate, except as otherwise provided. machine translation, not official **第五項** 第二項又は第三項に規定する資本等取引とは、法人の資本金等の額の増加又は減少を生ずる取引並びに法人が行う利益又は剰余金の分配（資産の流動化に関する法律第百十五条第一項（中間配当）に規定する金銭の分配を含む。）及び残余財産の分配又は引渡しをいう。 art-22/par-5 · https://japanlaw.org/en/corporation-tax-act/art-22/par-5 · https://japanlaw.org/l/340AC0000000034/art-22/par-5 The capital, etc. transactions prescribed in paragraph (2) or paragraph (3) means transactions causing an increase or decrease to the amount of stated capital, etc. of a corporation, and the distribution of profits or distribution of surplus conducted by a corporation (including the distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on the Securitization of Assets) and the distribution of residual assets or delivery thereof. machine translation, not official --- ## Cites - art-22/par-3/item-2: 前号 → 法人税法 第二十二条第三項第一号 (Article 22, paragraph (3), item (i)), art-22/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/art-22/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-22/par-3/item-1 - art-22/par-4: 第二項 → 法人税法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/corporation-tax-act/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/art-22/par-2 - art-22/par-4: 前項 → 法人税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/corporation-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000034/art-22/par-3 - art-22/par-5: 資産の流動化に関する法律第百十五条第一項 → e-Gov law 410AC0000000105, 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — not held in this collection - art-22/par-5: 第二項 → 法人税法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/corporation-tax-act/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/art-22/par-2 - art-22/par-5: 第三項 → 法人税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/corporation-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000034/art-22/par-3 ## Cited by 20 provisions cite this one. No official source publishes this direction. - 法人税法 第二十二条第三項第二号 — https://japanlaw.org/en/corporation-tax-act/art-22/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-22/par-3/item-2 - 法人税法 第二十二条第四項 — https://japanlaw.org/en/corporation-tax-act/art-22/par-4 · https://japanlaw.org/l/340AC0000000034/art-22/par-4 - 法人税法 第二十二条第五項 — https://japanlaw.org/en/corporation-tax-act/art-22/par-5 · https://japanlaw.org/l/340AC0000000034/art-22/par-5 - 法人税法 第二十二条の二第一項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-1 - 法人税法 第二十二条の二第二項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-2 - 法人税法 第二十二条の二第四項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-4 - 法人税法 第二十二条の二第六項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-6 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-6 - 法人税法 第二十九条第一項（棚卸資産の売上原価等の計算及びその評価の方法） — https://japanlaw.org/en/corporation-tax-act/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/art-29/par-1 - 法人税法 第三十一条第一項（減価償却資産の償却費の計算及びその償却の方法） — https://japanlaw.org/en/corporation-tax-act/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/art-31/par-1 - 法人税法 第三十二条第一項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/en/corporation-tax-act/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/art-32/par-1 - 法人税法 第五十三条第一項第一号 — https://japanlaw.org/en/corporation-tax-act/art-53/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-53/par-1/item-1 - 法人税法 第五十五条第三項 — https://japanlaw.org/en/corporation-tax-act/art-55/par-3 · https://japanlaw.org/l/340AC0000000034/art-55/par-3 - 法人税法 第百四十二条第三項（恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/en/corporation-tax-act/art-142/par-3 · https://japanlaw.org/l/340AC0000000034/art-142/par-3 - 法人税法 第百四十二条第三項第一号（恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/en/corporation-tax-act/art-142/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-142/par-3/item-1 - 法人税法 第百四十二条第三項第二号（恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/en/corporation-tax-act/art-142/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-3/item-2 - 法人税法 第百四十二条第三項第三号（恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/en/corporation-tax-act/art-142/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-142/par-3/item-3 - 法人税法 附則第三十二条第二項（連結事業年度における返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32/par-2 - 法人税法 附則第三十三条第二項（連結事業年度における長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-33/par-2 - 租税特別措置法 第四十二条の四第十九項第一号イ（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-1/sub-1 - 租税特別措置法 第六十七条の十八第一項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/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-20261008T111236-008, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-001, 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