# 法人税法 / Corporation Tax Act — 第六条 (Article 6)

- 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: 第六条 (Article 6)（内国公益法人等の非収益事業所得等の非課税） — address `art-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-6
- 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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### 第六条（内国公益法人等の非収益事業所得等の非課税） — Non-Taxation of Income Other than from a Profit-Making Business, etc. of Domestic Public Interest Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-6 · https://japanlaw.org/en/corporation-tax-act/art-6 · https://japanlaw.org/l/340AC0000000034/art-6</sup>

    **第一項**  内国法人である公益法人等又は人格のない社団等の各事業年度の所得のうち収益事業から生じた所得以外の所得については、前条の規定にかかわらず、各事業年度の所得に対する法人税を課さない。
    <sup>art-6/par-1 · https://japanlaw.org/en/corporation-tax-act/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-6/par-1</sup>
    Notwithstanding the provisions of the preceding Article, a public interest corporation, etc. or association or foundation without juridical personality that is a domestic corporation does not have corporation tax imposed on income for each business year with respect to the portion of its income for each business year other than the income that has arisen from its profit-making business.
    <sup>machine translation, not official</sup>

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## Cites
- art-6/par-1: 前条 → 法人税法 第五条 (Article 5), art-5 — https://japanlaw.org/en/corporation-tax-act/art-5 · https://japanlaw.org/l/340AC0000000034/art-5

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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-20261008T111236-004, 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