# 法人税法 / Corporation Tax Act — 第六条の四 (Article 6-4)
- 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: 第六条の四 (Article 6-4)（内国法人の国内最低課税額の課税） — address `art-6-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-6-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-6-4
- 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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### 第六条の四（内国法人の国内最低課税額の課税） — Taxation on the Domestic Minimum Tax Amount of Domestic Corporations
caption: machine translation, not official
art-6-4 · https://japanlaw.org/en/corporation-tax-act/art-6-4 · https://japanlaw.org/l/340AC0000000034/art-6-4
**第一項** 特定多国籍企業グループ等に属する構成会社等である内国法人又は特定多国籍企業グループ等に係る第八十二条第十五号（定義）に規定する共同支配会社等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）及び前二条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十九第一項（国内最低課税額）に規定する国内最低課税額について、各対象会計年度の国内最低課税額に対する法人税を課する。
art-6-4/par-1 · https://japanlaw.org/en/corporation-tax-act/art-6-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-4/par-1
A domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. or a domestic corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (Definitions) pertaining to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding two Articles, has corporation tax on the domestic minimum tax amount for each covered fiscal year imposed with respect to the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) (Domestic Minimum Tax Amount) for each covered fiscal year.
machine translation, not official
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## Cites
- art-6-4/par-1: 前二条 → 法人税法 第六条の二 (Article 6-2), art-6-2 — https://japanlaw.org/en/corporation-tax-act/art-6-2 · https://japanlaw.org/l/340AC0000000034/art-6-2
- art-6-4/par-1: 第八十二条第十五号 → 法人税法 第八十二条第一項第十五号 (Article 82, paragraph (1), item (xv)), art-82/par-1/item-15 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-15 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15
- art-6-4/par-1: 前二条 → 法人税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/en/corporation-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000034/art-6-3
- art-6-4/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
- art-6-4/par-1: 第八十二条の十九第一項 → 法人税法 第八十二条の十九第一項 (Article 82-19, paragraph (1)), art-82-19/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 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
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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