# 法人税法 / Corporation Tax Act — 第八十二条の十七 (Article 82-17)

- 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: 第八十二条の十七 (Article 82-17)（国際最低課税残余額に係る確定申告による納付） — address `art-82-17`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-82-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-82-17
- 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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### 第八十二条の十七（国際最低課税残余額に係る確定申告による納付） — Payment by Final Return for the International Minimum Tax Residual Amount
<sup>caption: machine translation, not official</sup>
<sup>art-82-17 · https://japanlaw.org/en/corporation-tax-act/art-82-17 · https://japanlaw.org/l/340AC0000000034/art-82-17</sup>

      **第一項**  第八十二条の十四第一項（国際最低課税残余額に係る確定申告）の規定による申告書を提出した内国法人は、当該申告書に記載した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。
      <sup>art-82-17/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-17/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-17/par-1</sup>
      When a domestic corporation that has filed a return under the provisions of Article 82-14, paragraph (1) (Final Returns for the International Minimum Tax Residual Amount) has any amount listed in item (ii) of that paragraph that it stated in the return, it must pay corporation tax equivalent to that amount to the State by the due date for filing the return.
      <sup>machine translation, not official</sup>

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## Cites
- art-82-17/par-1: 同項第二号 → 法人税法 第八十二条の十四第一項第二号 (Article 82-14, paragraph (1), item (ii)), art-82-14/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-14/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-2
- art-82-17/par-1: 第八十二条の十四第一項 → 法人税法 第八十二条の十四第一項 (Article 82-14, paragraph (1)), art-82-14/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-14/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-14/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-20261008T111236-047, 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