# 法人税法 / Corporation Tax Act — 第八十一条 (Article 81) - 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: 第八十一条 (Article 81) — address `art-81` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-81 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-81 - 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. --- ### 第八十一条 art-81 · https://japanlaw.org/en/corporation-tax-act/art-81 · https://japanlaw.org/l/340AC0000000034/art-81 **第一項** 内国法人が、確定申告書に記載すべき第七十四条第一項第一号から第五号まで（確定申告）に掲げる金額又は地方法人税法第二条第十五号（定義）に規定する地方法人税確定申告書に記載すべき同法第十九条第一項第一号から第五号まで（確定申告）に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受け、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、当該内国法人は、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。 art-81/par-1 · https://japanlaw.org/en/corporation-tax-act/art-81/par-1 · https://japanlaw.org/l/340AC0000000034/art-81/par-1 When a domestic corporation has, with regard to the amount listed in Article 74, paragraph (1), items (i) through (v) (Final Returns) that is to be entered in a Final Return or the amount listed in Article 19, paragraph (1), items (i) through (v) (Final Returns) of the Local Corporation Tax Act that is to be entered in a Final Return for local corporation tax prescribed in Article 2, item (xv) (Definitions) of that Act, filed an amended return or received a Reassessment or determination, and due to the filing of the amended return, or the Reassessment or determination, has come to fall under any of the following cases, the domestic corporation may file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director, with regard to the amount prescribed in the relevant item, only within two months from the day following the day on which it filed the amended return or received the notification of the Reassessment or determination. In this case, the written request for Reassessment must state the date of the filing of the amended return or the receipt of the notification of the Reassessment or determination, beyond the matters prescribed in paragraph (3) of that Article: machine translation, not official **一** その修正申告書又は更正若しくは決定に係る事業年度後の各事業年度で決定を受けた事業年度に係る第七十四条第一項第二号又は第四号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過大となる場合 art-81/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-81/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-81/par-1/item-1 in the case where the amount listed in Article 74, paragraph (1), item (ii) or item (iv) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return was filed or a Reassessment was made with regard to the amount, the amount after the filing thereof or the Reassessment), is in excess; or machine translation, not official **二** その修正申告書又は更正若しくは決定に係る事業年度後の各事業年度で決定を受けた事業年度に係る第七十四条第一項第五号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過少となる場合 art-81/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-81/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-81/par-1/item-2 in the case where the amount listed in Article 74, paragraph (1), item (v) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return was filed or a Reassessment was made with regard to the amount, the amount after the filing thereof or the Reassessment), is insufficient. machine translation, not official --- ## Cites - art-81/par-1: 地方法人税法第二条第十五号 → e-Gov law 426AC0000000011, 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — not held in this collection - art-81/par-1: 同法第十九条第一項第一号から第五号まで → e-Gov law 426AC0000000011, 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — not held in this collection - art-81/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - art-81/par-1: 同条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3 - art-81/par-1: 第七十四条第一項第一号から第五号まで → 法人税法 第七十四条第一項第三号 (Article 74, paragraph (1), item (iii)), art-74/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-3 - art-81/par-1: 第七十四条第一項第一号から第五号まで → 法人税法 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-1 - art-81/par-1: 第七十四条第一項第一号から第五号まで → 法人税法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-2 - art-81/par-1: 第七十四条第一項第一号から第五号まで → 法人税法 第七十四条第一項第四号 (Article 74, paragraph (1), item (iv)), art-74/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-4 - art-81/par-1: 第七十四条第一項第一号から第五号まで → 法人税法 第七十四条第一項第五号 (Article 74, paragraph (1), item (v)), art-74/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-5 - art-81/par-1/item-1: 第七十四条第一項第二号 → 法人税法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-2 - art-81/par-1/item-1: 第四号 → 法人税法 第七十四条第一項第四号 (Article 74, paragraph (1), item (iv)), art-74/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-4 - art-81/par-1/item-2: 第七十四条第一項第五号 → 法人税法 第七十四条第一項第五号 (Article 74, paragraph (1), item (v)), art-74/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-5 --- ## 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-20261008T111236-036, 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