# 法人税法 / Corporation Tax Act — 第六条の二 (Article 6-2) - 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: 第六条の二 (Article 6-2)（内国法人の国際最低課税額の課税） — address `art-6-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-6-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-6-2 - 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. --- ### 第六条の二（内国法人の国際最低課税額の課税） — Taxation on the International Minimum Tax Amount of Domestic Corporations caption: machine translation, not official art-6-2 · https://japanlaw.org/en/corporation-tax-act/art-6-2 · https://japanlaw.org/l/340AC0000000034/art-6-2 **第一項** 特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この節において同じ。）に属する構成会社等（同条第十三号に規定する構成会社等をいう。以下この節において同じ。）である内国法人に対しては、第五条（内国法人の課税所得の範囲）の規定により課する法人税のほか、各対象会計年度の第八十二条の三第一項（国際最低課税額）に規定する国際最低課税額について、各対象会計年度の国際最低課税額に対する法人税を課する。 art-6-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-6-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-2/par-1 A domestic corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) (Definitions); hereinafter the same applies in this Section) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in item (iv) of that Article; hereinafter the same applies in this Section), beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income), has corporation tax on the international minimum tax amount for each covered fiscal year imposed with respect to the international minimum tax amount prescribed in Article 82-3, paragraph (1) (International Minimum Tax Amount) for each covered fiscal year. machine translation, not official --- ## Cites - art-6-2/par-1: 同条第十三号 → 法人税法 第八十二条第一項第十三号 (Article 82, paragraph (1), item (xiii)), art-82/par-1/item-13 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13 - art-6-2/par-1: 第八十二条の三第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1 - art-6-2/par-1: 第八十二条第四号 → 法人税法 第八十二条第一項第四号 (Article 82, paragraph (1), item (iv)), art-82/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-4 - art-6-2/par-1: 第五条 → 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第六条の三第一項（内国法人の国際最低課税残余額の課税） — https://japanlaw.org/en/corporation-tax-act/art-6-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-3/par-1 - 法人税法 第六条の四第一項（内国法人の国内最低課税額の課税） — https://japanlaw.org/en/corporation-tax-act/art-6-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-4/par-1 - 法人税法 第七条第一項（退職年金業務等を行う内国法人の退職年金等積立金の課税） — https://japanlaw.org/en/corporation-tax-act/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-7/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-20261008T111236-004, 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