# 法人税法 / Corporation Tax Act — 第六十七条 (Article 67)

- 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: 第六十七条 (Article 67)（特定同族会社の特別税率） — address `art-67`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-67
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-67
- 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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### 第六十七条（特定同族会社の特別税率） — (Special Tax Rate for Specified Family Companies)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-67 · https://japanlaw.org/en/corporation-tax-act/art-67 · https://japanlaw.org/l/340AC0000000034/art-67</sup>

      **第一項**  内国法人である特定同族会社（被支配会社で、被支配会社であることについての判定の基礎となつた株主等のうちに被支配会社でない法人がある場合には、当該法人をその判定の基礎となる株主等から除外して判定するものとした場合においても被支配会社となるもの（資本金の額又は出資金の額が一億円以下であるものにあつては、前条第五項第二号から第五号までに掲げるもの及び同条第六項に規定する大通算法人に限る。）をいい、清算中のものを除く。以下この条において同じ。）の各事業年度の留保金額が留保控除額を超える場合には、その特定同族会社に対して課する各事業年度の所得に対する法人税の額は、前条第一項、第二項及び第六項並びに第六十九条第十九項（外国税額の控除）（同条第二十三項において準用する場合を含む。第三項において同じ。）の規定にかかわらず、これらの規定により計算した法人税の額に、その超える部分の留保金額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を加算した金額とする。
      <sup>art-67/par-1 · https://japanlaw.org/en/corporation-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1</sup>
      In the case where a specified family company that is a domestic corporation (meaning a controlled company which is judged to be a controlled company, even after excluding shareholders, etc. that are corporations not falling under the category of a controlled company out of its shareholders, etc. who are used as the basis for the judgment as to whether the company is a controlled company (for a company whose amount of stated capital or amount of capital contributions is 100 million yen or less, limited to a company listed in items (ii) through (v) of paragraph (5) of the preceding Article and a large group tax sharing corporation prescribed in paragraph (6) of that Article), and excluding a company in liquidation; hereinafter the same applies in this Article) holds retained income for each business year that exceeds the allowance for retained income, the amount of corporation tax imposed on the specified family company on its income for each business year is to be the amount obtained by categorizing the excess amount of retained income into the amounts listed in the following items and multiplying the respective amounts by the rates specified in the relevant items, and then adding the sum of such amounts to the amount of corporation tax calculated pursuant to the provisions of paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (23) of that Article; the same applies in paragraph (3)), notwithstanding these provisions:
      <sup>machine translation, not official</sup>

        **一**  年三千万円以下の金額　百分の十
        <sup>art-67/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-67/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1/item-1</sup>
        the amount not more than 30 million yen per annum:10 percent;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  年三千万円を超え、年一億円以下の金額　百分の十五
        <sup>art-67/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-67/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-1/item-2</sup>
        the amount over 30 million yen per annum but not more than 100 million yen per annum:15 percent; or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  年一億円を超える金額　百分の二十
        <sup>art-67/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-67/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-1/item-3</sup>
        the amount over 100 million yen per annum:20 percent.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  前項に規定する被支配会社とは、会社（投資法人を含む。以下この項及び第八項において同じ。）の株主等（その会社が自己の株式又は出資を有する場合のその会社を除く。）の一人並びにこれと政令で定める特殊の関係のある個人及び法人がその会社の発行済株式又は出資（その会社が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を有する場合その他政令で定める場合におけるその会社をいう。
      <sup>art-67/par-2 · https://japanlaw.org/en/corporation-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-2</sup>
      A controlled company as prescribed in the preceding paragraph means a company (including an investment corporation; hereinafter the same applies in this paragraph and paragraph (8)) in the case where one of its shareholders, etc. (excluding the shares that the company holds in itself and the capital contributions made thereby) or individuals and corporations with a special relationship therewith as specified by Cabinet Order hold more than 50 percent of the total number or total amount of the company's issued shares or capital contributions (excluding the shares that the company holds in itself and the capital contributions made thereby) or in any other case as specified by Cabinet Order.
      <sup>machine translation, not official</sup>

      **第三項**  第一項に規定する留保金額とは、所得等の金額（第一号から第六号までに掲げる金額の合計額から第七号に掲げる金額を減算した金額をいう。第五項において同じ。）のうち留保した金額から、当該事業年度の所得の金額につき前条第一項、第二項及び第六項並びに第六十九条第十九項の規定により計算した法人税の額と当該事業年度の地方法人税法第九条第二項（課税標準）に規定する課税標準法人税額（同法第六条第一項第一号（基準法人税額等）に定める基準法人税額に係るものに限る。）につき同法第十条（税率）及び第十二条第九項（外国税額の控除）（同条第十三項において準用する場合を含む。）の規定により計算した地方法人税の額とを合計した金額（次条から第七十条まで（税額控除）並びに同法第十二条第一項及び第八項（同条第十三項において準用する場合を含む。）並びに第十三条（仮装経理に基づく過大申告の場合の更正に伴う地方法人税額の控除）の規定による控除をされるべき金額がある場合には、当該金額を控除した金額）並びに当該法人税の額に係る地方税法の規定による道府県民税及び市町村民税（都民税を含む。）の額として政令で定めるところにより計算した金額の合計額を控除した金額をいう。
      <sup>art-67/par-3 · https://japanlaw.org/en/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3</sup>
      Retained income as prescribed in paragraph (1) means the amount obtained by deducting, from the amount retained out of the amount of income, etc. (meaning the amount obtained by subtracting the amount listed in item (vii) from the sum of the amounts listed in items (i) through (vi); the same applies in paragraph (5)), the sum of the amount obtained by adding together the amount of corporation tax calculated pursuant to the provisions of paragraphs (1), (2) and (6) of the preceding Article and Article 69, paragraph (19) with regard to the amount of income for the business year and the amount of local corporation tax calculated pursuant to the provisions of Article 10 (Tax Rate) and Article 12, paragraph (9) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article) of the Local Corporation Tax Act with regard to the taxable corporation tax amount for the business year prescribed in Article 9, paragraph (2) (Tax Base) of that Act (limited to that pertaining to the base corporation tax amount specified in Article 6, paragraph (1), item (i) (Base Corporation Tax Amount, etc.) of that Act) (where there is any amount to be credited under the provisions of the following Article through Article 70 (Tax Credit) and Article 12, paragraphs (1) and (8) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article) and Article 13 (Credit of the Local Corporation Tax Amount upon Reassessment of an Excessive Return Based on Fictitious Accounting) of that Act, the amount that remains after deducting that amount) and the amount calculated, as specified by Cabinet Order, as the amount of prefectural inhabitants' tax and municipal inhabitants' tax (including Tokyo inhabitants' tax) under the provisions of the Local Tax Act that are related to the amount of corporation tax.
      <sup>machine translation, not official</sup>

        **一**  当該事業年度の所得の金額（第六十二条第二項（合併及び分割による資産等の時価による譲渡）に規定する最後事業年度にあつては、同項に規定する資産及び負債の同項に規定する譲渡がないものとして計算した場合における所得の金額）
        <sup>art-67/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-1</sup>
        the amount of income for the business year (for the final business year as prescribed in Article 62, paragraph (2) (Transfer of Assets at Fair Value as a Result of Merger and Company Split), the amount of income in the case of being calculated on the assumption that the transfer prescribed in the paragraph of the assets and liabilities prescribed in the paragraph has not been made);
        <sup>machine translation, not official</sup>

        **二**  第二十三条（受取配当等の益金不算入）の規定により当該事業年度の所得の金額の計算上益金の額に算入されなかつた金額（特定同族会社が通算法人である場合には、他の通算法人から受ける同条第一項に規定する配当等の額に係るもののうち政令で定めるものを除く。）
        <sup>art-67/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-2</sup>
        the amount that was excluded from gross profits in the calculation of the amount of income for the business year, pursuant to the provisions of Article 23 (Exclusion of Dividends Received from Gross Profits) (in the case where the specified family company is a group tax sharing corporation, excluding the portion of the amount specified by Cabinet Order that is related to the amount of dividends, etc. prescribed in paragraph (1) of the Article that the specified family company receives from another group tax sharing corporation);
        <sup>machine translation, not official</sup>

        **三**  第二十三条の二（外国子会社から受ける配当等の益金不算入）の規定により当該事業年度の所得の金額の計算上益金の額に算入されなかつた金額
        <sup>art-67/par-3/item-3 · https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-3</sup>
        the amount that was excluded from gross profits in the calculation of the amount of income for the business year, pursuant to the provisions of Article 23-2 (Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits);
        <sup>machine translation, not official</sup>

        **四**  第二十五条の二第一項（受贈益）の規定により当該事業年度の所得の金額の計算上益金の額に算入されなかつた金額
        <sup>art-67/par-3/item-4 · https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-4 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-4</sup>
        the amount that was excluded from gross profits in the calculation of the amount of income for the business year, pursuant to the provisions of Article 25-2, paragraph (1) (Gain on Gifts Received);
        <sup>machine translation, not official</sup>

        **五**  第二十六条第一項（還付金等の益金不算入）に規定する還付を受け又は充当される金額（同項第一号に係る部分の金額を除く。）、同条第二項に規定する減額された金額、同条第三項に規定する減額された部分として政令で定める金額、その受け取る同条第四項に規定する通算税効果額（附帯税の額に係る部分の金額に限る。）及び同条第五項に規定する還付を受ける金額
        <sup>art-67/par-3/item-5 · https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-5</sup>
        the amount to be refunded or subject to appropriation as prescribed in Article 26, paragraph (1) (Exclusion of Refunds from Gross Profits) (excluding the amount of the portion pertaining to item (i) of the paragraph), the reduced amount prescribed in paragraph (2) of the Article, the amount specified by Cabinet Order as the reduced portion prescribed in paragraph (3) of the Article, the group tax sharing tax effect amount prescribed in paragraph (4) of the Article to be received (limited to the amount of the portion pertaining to the amount of penalty tax), and the amount to be refunded as prescribed in paragraph (5) of the Article;
        <sup>machine translation, not official</sup>

        **六**  第五十七条（欠損金の繰越し）又は第五十九条（会社更生等による債務免除等があつた場合の欠損金の損金算入）の規定により当該事業年度の所得の金額の計算上損金の額に算入された金額
        <sup>art-67/par-3/item-6 · https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-6 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-6</sup>
        the amount that was included in deductible expenses in the calculation of the amount of income for the business year, pursuant to the provisions of Article 57 (Carryover of Losses) or Article 59 (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation); and
        <sup>machine translation, not official</sup>

        **七**  第二十七条（中間申告における繰戻しによる還付に係る災害損失欠損金額の益金算入）の規定により当該事業年度の所得の金額の計算上益金の額に算入された金額
        <sup>art-67/par-3/item-7 · https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-7 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-7</sup>
        the amount that was included in gross profits in the calculation of the amount of income for the business year, pursuant to the provisions of Article 27 (Inclusion in Gross Profit of the Net Operating Loss Caused by a Disaster Pertaining to a refund by Carryback in an Interim Return).
        <sup>machine translation, not official</sup>

      **第四項**  特定同族会社の前項に規定する留保した金額の計算については、当該特定同族会社による次の各号に掲げる剰余金の配当、利益の配当又は金銭の分配（その決議の日が当該各号に定める日（以下この項において「基準日等」という。）の属する事業年度終了の日の翌日から当該基準日等の属する事業年度に係る決算の確定の日までの期間内にあるもの（当該特定同族会社が通算法人である場合には、他の通算法人に対する剰余金の配当又は利益の配当として政令で定めるものを除く。）に限る。以下この項において「期末配当等」という。）により減少する利益積立金額に相当する金額（当該期末配当等が金銭以外の資産によるものである場合には、当該資産の価額が当該資産の当該基準日等の属する事業年度終了の時における帳簿価額（当該資産が当該基準日等の属する事業年度終了の日後に取得したものである場合にあつては、その取得価額）であるものとした場合における当該期末配当等により減少する利益積立金額に相当する金額）は、当該基準日等の属する事業年度の前項に規定する留保した金額から控除し、当該期末配当等がその効力を生ずる日（その効力を生ずる日の定めがない場合には、当該期末配当等をする日）の属する事業年度の同項に規定する留保した金額に加算するものとする。
      <sup>art-67/par-4 · https://japanlaw.org/en/corporation-tax-act/art-67/par-4 · https://japanlaw.org/l/340AC0000000034/art-67/par-4</sup>
      With regard to the calculation of the amount that a specified family company has retained as prescribed in the preceding paragraph, the amount equivalent to the amount of retained earnings that is reduced by a dividend of surplus, dividend of profits or distribution of monies listed in the following items made by the specified family company (limited to one for which the date of the resolution falls within the period from the day following the last day of the business year containing the day specified in the relevant item (hereinafter referred to as the "base date, etc." in this paragraph) to the date of the final settlement of the accounts for the business year containing the base date, etc. (excluding, in the case where the specified family company is a group tax sharing corporation, one specified by Cabinet Order as a dividend of surplus or dividend of profits to another group tax sharing corporation); hereinafter referred to as a "year-end dividend, etc." in this paragraph) (in the case where the year-end dividend, etc. is made with assets other than monies, the amount equivalent to the amount of retained earnings that would be reduced by the year-end dividend, etc. if the value of the assets were the book value of the assets as of the end of the business year containing the base date, etc. (where the assets were acquired after the last day of the business year containing the base date, etc., the acquisition cost thereof)) is to be deducted from the amount retained as prescribed in the preceding paragraph for the business year containing the base date, etc., and added to the amount retained as prescribed in that paragraph for the business year containing the day on which the year-end dividend, etc. becomes effective (where no day on which it becomes effective has been specified, the day on which the year-end dividend, etc. is made).
      <sup>machine translation, not official</sup>

        **一**  剰余金の配当で当該剰余金の配当を受ける者を定めるための会社法第百二十四条第一項（基準日）に規定する基準日（以下この項において「基準日」という。）の定めがあるもの　当該基準日
        <sup>art-67/par-4/item-1 · https://japanlaw.org/en/corporation-tax-act/art-67/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-4/item-1</sup>
        a dividend of surplus for which a base date as prescribed in Article 124, paragraph (1) (Record Date) of the Companies Act (hereinafter referred to as the "base date" in this paragraph) has been set for determining the persons who are to receive the dividend of surplus: the base date; and
        <sup>machine translation, not official</sup>

        **二**  利益の配当又は投資信託及び投資法人に関する法律第百三十七条（金銭の分配）の金銭の分配で、当該利益の配当又は金銭の分配を受ける者を定めるための基準日に準ずる日の定めがあるもの　同日
        <sup>art-67/par-4/item-2 · https://japanlaw.org/en/corporation-tax-act/art-67/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-4/item-2</sup>
        a dividend of profits, or a distribution of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations, for which a day equivalent to a base date has been set for determining the persons who are to receive the dividend of profits or distribution of monies: that day.
        <sup>machine translation, not official</sup>

      **第五項**  第一項に規定する留保控除額とは、次に掲げる金額のうち最も多い金額をいう。
      <sup>art-67/par-5 · https://japanlaw.org/en/corporation-tax-act/art-67/par-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-5</sup>
      The allowance for retained income as prescribed in paragraph (1) is the largest amount out of those listed as follows:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  当該事業年度の所得等の金額（第六十四条の五第一項（損益通算）の規定により当該事業年度の所得の金額の計算上損金の額に算入される金額がある場合には当該金額を加算した金額とし、同条第三項の規定により当該事業年度の所得の金額の計算上益金の額に算入される金額がある場合には当該金額を控除した金額とする。）の百分の四十に相当する金額
        <sup>art-67/par-5/item-1 · https://japanlaw.org/en/corporation-tax-act/art-67/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-5/item-1</sup>
        the amount equivalent to 40 percent of the amount of income, etc. for the business year (where there is an amount to be included in deductible expenses when calculating the amount of income for the business year pursuant to the provisions of Article 64-5, paragraph (1) (Aggregation of Profits and Losses), the amount obtained by adding that amount, and where there is an amount to be included in gross profits when calculating the amount of income for the business year pursuant to the provisions of paragraph (3) of that Article, the amount obtained by deducting that amount);
        <sup>machine translation, not official</sup>

        **二**  年二千万円
        <sup>art-67/par-5/item-2 · https://japanlaw.org/en/corporation-tax-act/art-67/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-5/item-2</sup>
        20 million yen per annum; or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  当該事業年度終了の時における利益積立金額（当該事業年度の所得等の金額に係る部分の金額を除く。）がその時における資本金の額又は出資金の額の百分の二十五に相当する金額に満たない場合におけるその満たない部分の金額に相当する金額
        <sup>art-67/par-5/item-3 · https://japanlaw.org/en/corporation-tax-act/art-67/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-5/item-3</sup>
        in the case where the amount of retained earnings as of the end of the business year (excluding the amount of the portion pertaining to the amount of income, etc. for the business year) is less than 25 percent of the stated capital or capital contributions at the time, the amount equivalent to the shortfall.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第六項**  事業年度が一年に満たない特定同族会社に対する第一項及び前項の規定の適用については、第一項中「年三千万円」とあるのは「三千万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」と、「年一億円」とあるのは「一億円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」と、前項中「年二千万円」とあるのは「二千万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」とする。
      <sup>art-67/par-6 · https://japanlaw.org/en/corporation-tax-act/art-67/par-6 · https://japanlaw.org/l/340AC0000000034/art-67/par-6</sup>
      With regard to the application of the provisions of paragraph (1) and the preceding paragraph to a specified family company whose business year is less than one year, the term "30 million yen per annum" in paragraph (1) is deemed to be replaced with "amount calculated by dividing 30 million yen by 12 and then multiplying the result by the number of months of the business year;" the term "100 million yen per annum" in the paragraph is deemed to be replaced with "amount calculated by dividing 100 million yen by 12 and then multiplying the result by the number of months of the business year;" and the term "20 million yen per annum" in the preceding paragraph is deemed to be replaced with "amount calculated by dividing 20 million yen by 12 and then multiplying the result by the number of months of the business year."
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第七項**  前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
      <sup>art-67/par-7 · https://japanlaw.org/en/corporation-tax-act/art-67/par-7 · https://japanlaw.org/l/340AC0000000034/art-67/par-7</sup>
      The number of months set forth in the preceding paragraph is calculated according to the calendar and a division less than one month is to be counted as one month.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第八項**  第一項の場合において、会社が同項の特定同族会社に該当するかどうかの判定は、当該会社の当該事業年度終了の時の現況による。
      <sup>art-67/par-8 · https://japanlaw.org/en/corporation-tax-act/art-67/par-8 · https://japanlaw.org/l/340AC0000000034/art-67/par-8</sup>
      In the case referred to in paragraph (1), the determination as to whether the company falls under the category of a specified family company set forth in the paragraph is based on its circumstances as of the end of the company's relevant business year.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第九項**  第三項に規定する留保した金額の調整その他第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
      <sup>art-67/par-9 · https://japanlaw.org/en/corporation-tax-act/art-67/par-9 · https://japanlaw.org/l/340AC0000000034/art-67/par-9</sup>
      The adjustment of the retained amount prescribed in paragraph (3), and other necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

---

## Cites
- art-67/par-1: 前条第五項第二号から第五号まで → 法人税法 第六十六条第五項第二号 (Article 66, paragraph (5), item (ii)), art-66/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-66/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-66/par-5/item-2
- art-67/par-1: 前条第五項第二号から第五号まで → 法人税法 第六十六条第五項第四号 (Article 66, paragraph (5), item (iv)), art-66/par-5/item-4 — https://japanlaw.org/en/corporation-tax-act/art-66/par-5/item-4 · https://japanlaw.org/l/340AC0000000034/art-66/par-5/item-4
- art-67/par-1: 同条第六項 → 法人税法 第六十六条第六項 (Article 66, paragraph (6)), art-66/par-6 — https://japanlaw.org/en/corporation-tax-act/art-66/par-6 · https://japanlaw.org/l/340AC0000000034/art-66/par-6
- art-67/par-1: 前条第五項第二号から第五号まで → 法人税法 第六十六条第五項第五号 (Article 66, paragraph (5), item (v)), art-66/par-5/item-5 — https://japanlaw.org/en/corporation-tax-act/art-66/par-5/item-5 · https://japanlaw.org/l/340AC0000000034/art-66/par-5/item-5
- art-67/par-1: 同条第二十三項 → 法人税法 第六十九条第二十三項 (Article 69, paragraph (23)), art-69/par-23 — https://japanlaw.org/en/corporation-tax-act/art-69/par-23 · https://japanlaw.org/l/340AC0000000034/art-69/par-23
- art-67/par-1: 第三項 → 法人税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3
- art-67/par-1: 第六十九条第十九項 → 法人税法 第六十九条第十九項 (Article 69, paragraph (19)), art-69/par-19 — https://japanlaw.org/en/corporation-tax-act/art-69/par-19 · https://japanlaw.org/l/340AC0000000034/art-69/par-19
- art-67/par-1: この条 → 法人税法 第六十七条 (Article 67), art-67 — https://japanlaw.org/en/corporation-tax-act/art-67 · https://japanlaw.org/l/340AC0000000034/art-67
- art-67/par-1: 前条第一項 → 法人税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1
- art-67/par-1: 第二項 → 法人税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/corporation-tax-act/art-66/par-2 · https://japanlaw.org/l/340AC0000000034/art-66/par-2
- art-67/par-1: 前条第五項第二号から第五号まで → 法人税法 第六十六条第五項第三号 (Article 66, paragraph (5), item (iii)), art-66/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-66/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-5/item-3
- art-67/par-2: この項 → 法人税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/en/corporation-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-2
- art-67/par-2: 第八項 → 法人税法 第六十七条第八項 (Article 67, paragraph (8)), art-67/par-8 — https://japanlaw.org/en/corporation-tax-act/art-67/par-8 · https://japanlaw.org/l/340AC0000000034/art-67/par-8
- art-67/par-2: 前項 → 法人税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/corporation-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1
- art-67/par-3: 第五項 → 法人税法 第六十七条第五項 (Article 67, paragraph (5)), art-67/par-5 — https://japanlaw.org/en/corporation-tax-act/art-67/par-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-5
- art-67/par-3: 第七十条 → 法人税法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/corporation-tax-act/art-70 · https://japanlaw.org/l/340AC0000000034/art-70
- art-67/par-3: 第一号から第六号まで → 法人税法 第六十七条第三項第三号 (Article 67, paragraph (3), item (iii)), art-67/par-3/item-3 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-3
- art-67/par-3: 次条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/en/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-67/par-3: 第一号から第六号まで → 法人税法 第六十七条第三項第二号 (Article 67, paragraph (3), item (ii)), art-67/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-2
- art-67/par-3: 第七号 → 法人税法 第六十七条第三項第七号 (Article 67, paragraph (3), item (vii)), art-67/par-3/item-7 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-7 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-7
- art-67/par-3: 第六項 → 法人税法 第六十六条第六項 (Article 66, paragraph (6)), art-66/par-6 — https://japanlaw.org/en/corporation-tax-act/art-66/par-6 · https://japanlaw.org/l/340AC0000000034/art-66/par-6
- art-67/par-3: 地方法人税法第九条第二項 → e-Gov law 426AC0000000011, 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — not held in this collection
- art-67/par-3: 同法第六条第一項第一号 → e-Gov law 426AC0000000011, 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — not held in this collection
- art-67/par-3: 同法第十条 → e-Gov law 426AC0000000011, 第十条 (Article 10), art-10 — not held in this collection
- art-67/par-3: 第十二条第九項 → e-Gov law 426AC0000000011, 第十二条第九項 (Article 12, paragraph (9)), art-12/par-9 — not held in this collection
- art-67/par-3: 同条第十三項 → e-Gov law 426AC0000000011, 第十二条第十三項 (Article 12, paragraph (13)), art-12/par-13 — not held in this collection
- art-67/par-3: 同法第十二条第一項 → e-Gov law 426AC0000000011, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- art-67/par-3: 第八項 → e-Gov law 426AC0000000011, 第十二条第八項 (Article 12, paragraph (8)), art-12/par-8 — not held in this collection
- art-67/par-3: 第十三条 → e-Gov law 426AC0000000011, 第十三条 (Article 13), art-13 — not held in this collection
- art-67/par-3: 第一号から第六号まで → 法人税法 第六十七条第三項第六号 (Article 67, paragraph (3), item (vi)), art-67/par-3/item-6 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-6 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-6
- art-67/par-3: 第一項 → 法人税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/corporation-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1
- art-67/par-3: 第一号から第六号まで → 法人税法 第六十七条第三項第四号 (Article 67, paragraph (3), item (iv)), art-67/par-3/item-4 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-4 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-4
- art-67/par-3: 第六十九条第十九項 → 法人税法 第六十九条第十九項 (Article 69, paragraph (19)), art-69/par-19 — https://japanlaw.org/en/corporation-tax-act/art-69/par-19 · https://japanlaw.org/l/340AC0000000034/art-69/par-19
- art-67/par-3: 第一号から第六号まで → 法人税法 第六十七条第三項第一号 (Article 67, paragraph (3), item (i)), art-67/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-1
- art-67/par-3: 第一号から第六号まで → 法人税法 第六十七条第三項第五号 (Article 67, paragraph (3), item (v)), art-67/par-3/item-5 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3/item-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-5
- art-67/par-3: 前条第一項 → 法人税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1
- art-67/par-3: 第二項 → 法人税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/corporation-tax-act/art-66/par-2 · https://japanlaw.org/l/340AC0000000034/art-66/par-2
- art-67/par-3/item-1: 第六十二条第二項 → 法人税法 第六十二条第二項 (Article 62, paragraph (2)), art-62/par-2 — https://japanlaw.org/en/corporation-tax-act/art-62/par-2 · https://japanlaw.org/l/340AC0000000034/art-62/par-2
- art-67/par-3/item-2: 第二十三条 → 法人税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/corporation-tax-act/art-23 · https://japanlaw.org/l/340AC0000000034/art-23
- art-67/par-3/item-2: 同条第一項 → 法人税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1
- art-67/par-3/item-3: 第二十三条の二 → 法人税法 第二十三条の二 (Article 23-2), art-23-2 — https://japanlaw.org/en/corporation-tax-act/art-23-2 · https://japanlaw.org/l/340AC0000000034/art-23-2
- art-67/par-3/item-4: 第二十五条の二第一項 → 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-67/par-3/item-5: 第二十六条第一項 → 法人税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/corporation-tax-act/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/art-26/par-1
- art-67/par-3/item-5: 同条第三項 → 法人税法 第二十六条第三項 (Article 26, paragraph (3)), art-26/par-3 — https://japanlaw.org/en/corporation-tax-act/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/art-26/par-3
- art-67/par-3/item-5: 同条第二項 → 法人税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/corporation-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/art-26/par-2
- art-67/par-3/item-5: 同条第四項 → 法人税法 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/en/corporation-tax-act/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/art-26/par-4
- art-67/par-3/item-5: 同項第一号 → 法人税法 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-26/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-26/par-1/item-1
- art-67/par-3/item-5: 同条第五項 → 法人税法 第二十六条第五項 (Article 26, paragraph (5)), art-26/par-5 — https://japanlaw.org/en/corporation-tax-act/art-26/par-5 · https://japanlaw.org/l/340AC0000000034/art-26/par-5
- art-67/par-3/item-6: 第五十七条 → 法人税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/corporation-tax-act/art-57 · https://japanlaw.org/l/340AC0000000034/art-57
- art-67/par-3/item-6: 第五十九条 → 法人税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/corporation-tax-act/art-59 · https://japanlaw.org/l/340AC0000000034/art-59
- art-67/par-3/item-7: 第二十七条 → 法人税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/corporation-tax-act/art-27 · https://japanlaw.org/l/340AC0000000034/art-27
- art-67/par-4: 前項 → 法人税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3
- art-67/par-4: この項 → 法人税法 第六十七条第四項 (Article 67, paragraph (4)), art-67/par-4 — https://japanlaw.org/en/corporation-tax-act/art-67/par-4 · https://japanlaw.org/l/340AC0000000034/art-67/par-4
- art-67/par-4/item-1: 会社法第百二十四条第一項 → 会社法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/en/companies-act/art-124/par-1 · https://japanlaw.org/l/417AC0000000086/art-124/par-1
- art-67/par-4/item-1: この項 → 法人税法 第六十七条第四項 (Article 67, paragraph (4)), art-67/par-4 — https://japanlaw.org/en/corporation-tax-act/art-67/par-4 · https://japanlaw.org/l/340AC0000000034/art-67/par-4
- art-67/par-4/item-2: 投資信託及び投資法人に関する法律第百三十七条 → e-Gov law 326AC0100000198, 第百三十七条 (Article 137), art-137 — not held in this collection
- art-67/par-5: 第一項 → 法人税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/corporation-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1
- art-67/par-5/item-1: 第六十四条の五第一項 → 法人税法 第六十四条の五第一項 (Article 64-5, paragraph (1)), art-64-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-1
- art-67/par-5/item-1: 同条第三項 → 法人税法 第六十四条の五第三項 (Article 64-5, paragraph (3)), art-64-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-3
- art-67/par-6: 前項 → 法人税法 第六十七条第五項 (Article 67, paragraph (5)), art-67/par-5 — https://japanlaw.org/en/corporation-tax-act/art-67/par-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-5
- art-67/par-6: 第一項 → 法人税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/corporation-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1
- art-67/par-7: 前項 → 法人税法 第六十七条第六項 (Article 67, paragraph (6)), art-67/par-6 — https://japanlaw.org/en/corporation-tax-act/art-67/par-6 · https://japanlaw.org/l/340AC0000000034/art-67/par-6
- art-67/par-8: 第一項 → 法人税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/corporation-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1
- art-67/par-9: 第一項から第五項まで → 法人税法 第六十七条第五項 (Article 67, paragraph (5)), art-67/par-5 — https://japanlaw.org/en/corporation-tax-act/art-67/par-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-5
- art-67/par-9: 第一項から第五項まで → 法人税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/en/corporation-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-2
- art-67/par-9: 第三項 → 法人税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3
- art-67/par-9: 第一項から第五項まで → 法人税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/corporation-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1
- art-67/par-9: 第一項から第五項まで → 法人税法 第六十七条第四項 (Article 67, paragraph (4)), art-67/par-4 — https://japanlaw.org/en/corporation-tax-act/art-67/par-4 · https://japanlaw.org/l/340AC0000000034/art-67/par-4

## Cited by

36 provisions cite this one. No official source publishes this direction.

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第四十四条第一項第一号（基準法人税額） — https://japanlaw.org/en/reconstruction-funding-act/art-44/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-44/par-1/item-1
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第一項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1
- 法人税法 第六十七条第一項（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1
- 法人税法 第六十七条第二項（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-2
- 法人税法 第六十七条第三項（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3
- 法人税法 第六十七条第四項（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-4 · https://japanlaw.org/l/340AC0000000034/art-67/par-4
- 法人税法 第六十七条第四項第一号（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-4/item-1
- 法人税法 第六十七条第五項（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-5
- 法人税法 第六十七条第六項（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-6 · https://japanlaw.org/l/340AC0000000034/art-67/par-6
- 法人税法 第六十七条第七項（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-7 · https://japanlaw.org/l/340AC0000000034/art-67/par-7
- 法人税法 第六十七条第八項（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-8 · https://japanlaw.org/l/340AC0000000034/art-67/par-8
- 法人税法 第六十七条第九項（特定同族会社の特別税率） — https://japanlaw.org/en/corporation-tax-act/art-67/par-9 · https://japanlaw.org/l/340AC0000000034/art-67/par-9
- 法人税法 第七十二条第一項第二号（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/en/corporation-tax-act/art-72/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-72/par-1/item-2
- 租税特別措置法 第四十二条の四第十九項第二号ニ（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-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2/sub-4
- 租税特別措置法 第四十二条の四第二十四項第一号（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-24/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24/item-1
- 租税特別措置法 第四十二条の四第二十五項（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-25 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-25
- 租税特別措置法 第四十二条の十四第五項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-5
- 租税特別措置法 第五十九条第六項（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/art-59/par-6
- 租税特別措置法 第五十九条の二第五項 — https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-5
- 租税特別措置法 第五十九条の三第十七項 — https://japanlaw.org/en/special-taxation-measures-act/art-59-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-17
- 租税特別措置法 第六十条第十一項 — https://japanlaw.org/en/special-taxation-measures-act/art-60/par-11 · https://japanlaw.org/l/332AC0000000026/art-60/par-11
- 租税特別措置法 第六十一条第十項 — https://japanlaw.org/en/special-taxation-measures-act/art-61/par-10 · https://japanlaw.org/l/332AC0000000026/art-61/par-10
- 租税特別措置法 第六十二条第六項 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-6 · https://japanlaw.org/l/332AC0000000026/art-62/par-6
- 租税特別措置法 第六十二条の三第十二項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-12
- 租税特別措置法 第六十三条第五項（短期所有に係る土地の譲渡等がある場合の特別税率） — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-5 · https://japanlaw.org/l/332AC0000000026/art-63/par-5
- 租税特別措置法 第六十五条の二第九項（収用換地等の場合の所得の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-9
- 租税特別措置法 第六十五条の三第七項（特定土地区画整理事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-7
- 租税特別措置法 第六十五条の五の二第五項 — https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-5
- 租税特別措置法 第六十六条の七第八項第一号 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-1
- 租税特別措置法 第六十六条の八第十三項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-13
- 租税特別措置法 第六十六条の八第十四項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-14
- 租税特別措置法 第六十六条の九の三第七項第一号 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-7/item-1
- 租税特別措置法 第六十六条の九の四第十一項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-11
- 租税特別措置法 第六十六条の九の四第十二項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-12
- 租税特別措置法 第六十六条の十三第二十三項（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-23 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-23
- 租税特別措置法 第六十七条の三第七項（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-7

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## Sources

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- 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-20261008T111236-030, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-002, 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