# 法人税法 / Corporation Tax Act — 第七十六条 (Article 76) - 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: 第七十六条 (Article 76)（中間申告による納付） — address `art-76` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-76 - 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. --- ### 第七十六条（中間申告による納付） — (Payment by Interim Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-76 · https://japanlaw.org/en/corporation-tax-act/art-76 · https://japanlaw.org/l/340AC0000000034/art-76 **第一項** 中間申告書を提出した内国法人である普通法人は、当該申告書に記載した第七十一条第一項第一号（前期の実績による中間申告書の記載事項）に掲げる金額（第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項）に掲げる事項を記載した中間申告書を提出した場合には、同項第二号に掲げる金額）があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。 art-76/par-1 · https://japanlaw.org/en/corporation-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000034/art-76/par-1 When an ordinary corporation, which is a domestic corporation and which has filed an interim return, holds any amount listed in Article 71, paragraph (1), item (i) (Matters to be Entered in Interim Return Based on Performance in the Previous Period) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), any amount listed in item (ii) of the paragraph), it must pay corporation tax equivalent to the amount to the State. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-76/par-1: 第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1 - art-76/par-1: 同項第二号 → 法人税法 第七十二条第一項第二号 (Article 72, paragraph (1), item (ii)), art-72/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-72/par-1/item-2 - art-76/par-1: 第七十一条第一項第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 第二条第一項第三十八号（定義） — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-38 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-38 --- ## 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08