# 法人税法 / Corporation Tax Act — 第二十五条の二 (Article 25-2) - 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: 第二十五条の二 (Article 25-2) — address `art-25-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-25-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-25-2 - 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. --- ### 第二十五条の二 art-25-2 · https://japanlaw.org/en/corporation-tax-act/art-25-2 · https://japanlaw.org/l/340AC0000000034/art-25-2 **第一項** 内国法人が各事業年度において当該内国法人との間に完全支配関係（法人による完全支配関係に限る。）がある他の内国法人から受けた受贈益の額（第三十七条（寄附金の損金不算入）の規定の適用がないものとした場合に当該他の内国法人の各事業年度の所得の金額の計算上損金の額に算入される同条第七項に規定する寄附金の額に対応するものに限る。）は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。 art-25-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-25-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-25-2/par-1 The amount of gain on gifts received that a domestic corporation has received in each business year from another domestic corporation with which the domestic corporation has a full controlling interest (limited to a full controlling interest held by a corporation) (limited to an amount corresponding to the amount of a donation prescribed in Article 37, paragraph (7) that would be included in deductible expenses, when calculating the amount of income of the other domestic corporation for each business year, if the provisions of Article 37 (Exclusion of Contributions or Donations from Deductible Expenses) were not applied) is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year. machine translation, not official **第二項** 前項に規定する受贈益の額は、寄附金、拠出金、見舞金その他いずれの名義をもつてされるかを問わず、内国法人が金銭その他の資産又は経済的な利益の贈与又は無償の供与（広告宣伝及び見本品の費用その他これらに類する費用並びに交際費、接待費及び福利厚生費とされるべきものを除く。次項において同じ。）を受けた場合における当該金銭の額若しくは金銭以外の資産のその贈与の時における価額又は当該経済的な利益のその供与の時における価額によるものとする。 art-25-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-25-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-25-2/par-2 The amount of gain on gifts received prescribed in the preceding paragraph, irrespective of the gift having been made as a donation, contribution, gift, or under any other name, is to be the amount of monies, the value of the assets other than monies as of the time of the gift, or the value of the economic benefits as of the time of the conveyance, in the case where a domestic corporation has received a gift or the gratuitous conveyance of monies or other assets or economic benefits (excluding those to be deemed expenses for advertising or providing samples or other equivalent expenses, and entertainment and social expenses, reception expenses, and welfare expenses; the same applies in the following paragraph). machine translation, not official **第三項** 内国法人が資産の譲渡又は経済的な利益の供与を受けた場合において、その譲渡又は供与の対価の額が当該資産のその譲渡の時における価額又は当該経済的な利益のその供与の時における価額に比して低いときは、当該対価の額と当該価額との差額のうち実質的に贈与又は無償の供与を受けたと認められる金額は、前項の受贈益の額に含まれるものとする。 art-25-2/par-3 · https://japanlaw.org/en/corporation-tax-act/art-25-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-25-2/par-3 In the case where a domestic corporation has received a transfer of assets or a conveyance of economic benefits, when the price for the transfer or conveyance is low compared with the value of the assets as of the transfer or the value of the economic benefits as of the conveyance, the portion of the difference between the price and the value that is found to have been, in effect, received as a gift or gratuitous conveyance is to be included in the amount of gain on gifts received set forth in the preceding paragraph. machine translation, not official --- ## Cites - art-25-2/par-1: 第三十七条 → 法人税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/corporation-tax-act/art-37 · https://japanlaw.org/l/340AC0000000034/art-37 - art-25-2/par-1: 同条第七項 → 法人税法 第三十七条第七項 (Article 37, paragraph (7)), art-37/par-7 — https://japanlaw.org/en/corporation-tax-act/art-37/par-7 · https://japanlaw.org/l/340AC0000000034/art-37/par-7 - art-25-2/par-2: 前項 → 法人税法 第二十五条の二第一項 (Article 25-2, paragraph (1)), art-25-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-25-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-25-2/par-1 - art-25-2/par-2: 次項 → 法人税法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-25-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-25-2/par-3 - art-25-2/par-3: 前項 → 法人税法 第二十五条の二第二項 (Article 25-2, paragraph (2)), art-25-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-25-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-25-2/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 法人税法 第二十五条の二第二項 — https://japanlaw.org/en/corporation-tax-act/art-25-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-25-2/par-2 - 法人税法 第二十五条の二第三項 — https://japanlaw.org/en/corporation-tax-act/art-25-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-25-2/par-3 - 法人税法 第三十七条第二項（寄附金の損金不算入） — https://japanlaw.org/en/corporation-tax-act/art-37/par-2 · https://japanlaw.org/l/340AC0000000034/art-37/par-2 - 法人税法 第六十七条第三項第四号（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-4 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-4 - 法人税法 第百四十二条第二項（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-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2 --- ## 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-20261008T111236-009, 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