# 法人税法 / Corporation Tax Act — 第二章 (Part 2, Chapter 2)
- 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: 第二章 (Part 2, Chapter 2) — address `pt-2/ch-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-2/ch-2
- 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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## 第二章 各対象会計年度の国際最低課税額に対する法人税等 — Chapter II Corporation Tax, etc. on the International Minimum Tax Amount for Each Covered Fiscal Year
heading: machine translation, not official
pt-2/ch-2 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2
## 第一節 総則 — Section 1 General Provisions
heading: machine translation, not official
pt-2/ch-2/sec-1 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-1 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-1
### 第八十二条（定義） — Definitions
caption: machine translation, not official
art-82 · https://japanlaw.org/en/corporation-tax-act/art-82 · https://japanlaw.org/l/340AC0000000034/art-82
**第一項** この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-82/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1
In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 連結等財務諸表 次に掲げるものをいう。
art-82/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1
consolidated financial statements, etc.: any of the following:
machine translation, not official
**イ** 特定財務会計基準（国際的に共通した会計処理の基準として財務省令で定めるものその他これに準ずるものとして財務省令で定めるものをいう。以下この号において同じ。）又は適格財務会計基準（最終親会社等（第十五号イに掲げる共同支配会社等を含む。）の所在地国において一般に公正妥当と認められる会計処理の基準（特定財務会計基準を除く。）をいう。以下この号において同じ。）に従つて企業集団の財産及び損益の状況を連結して記載した計算書類
art-82/par-1/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-1
financial statements consolidating and stating the status of the assets and profits and losses of a group of enterprises in accordance with specified financial accounting standards (meaning accounting standards specified by Ministry of Finance Order as internationally common accounting standards or other accounting standards specified by Ministry of Finance Order as equivalent thereto; hereinafter the same applies in this item) or qualified financial accounting standards (meaning accounting standards generally accepted as fair and appropriate in the country of location of the ultimate parent company, etc. (including a jointly controlled entity, etc. listed in item (xv), (a)) (excluding specified financial accounting standards); hereinafter the same applies in this item);
machine translation, not official
**ロ** イに掲げる計算書類が作成されていない企業集団につき、特定財務会計基準又は適格財務会計基準に従つてその企業集団の暦年の財産及び損益の状況を連結して記載した計算書類を作成するとしたならば作成されることとなる計算書類
art-82/par-1/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-2
financial statements that would be prepared if, for a group of enterprises for which the financial statements listed in (a) have not been prepared, financial statements consolidating and stating the status of the assets and profits and losses of the group of enterprises for a calendar year were prepared in accordance with specified financial accounting standards or qualified financial accounting standards;
machine translation, not official
**ハ** 特定財務会計基準又は適格財務会計基準に従つて会社等（会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含む。）をいう。以下この章において同じ。）（次号イに掲げる企業集団に属するものを除く。ニにおいて同じ。）の財産及び損益の状況を記載した計算書類
art-82/par-1/item-1/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-3
financial statements stating the status of the assets and profits and losses of a company, etc. (meaning a company, partnership or any other entity equivalent thereto (including anything equivalent thereto in a foreign country); hereinafter the same applies in this Chapter) (excluding one belonging to a group of enterprises listed in (a) of the following item; the same applies in (d)) in accordance with specified financial accounting standards or qualified financial accounting standards; or
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**ニ** ハに掲げる計算書類が作成されていない会社等につき、特定財務会計基準又は適格財務会計基準に従つて当該会社等の暦年の財産及び損益の状況を記載した計算書類を作成するとしたならば作成されることとなる計算書類
art-82/par-1/item-1/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-1/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1/sub-4
financial statements that would be prepared if, for a company, etc. for which the financial statements listed in (c) have not been prepared, financial statements stating the status of the assets and profits and losses of the company, etc. for a calendar year were prepared in accordance with specified financial accounting standards or qualified financial accounting standards;
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**二** 企業グループ等 次に掲げるものをいう。
art-82/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2
enterprise group, etc.: any of the following:
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**イ** 次に掲げる会社等に係る企業集団のうち、最終親会社（他の会社等の支配持分を直接又は間接に有する会社等（第十四号イに規定する政府関係会社等のうち同号イに規定する国等の資産を運用することを主たる目的とするものとして政令で定めるものを除く。）であつて、その支配持分を他の会社等が直接又は間接に有しないものをいう。この場合において、当該他の会社等が当該政令で定める政府関係会社等であるときは、当該政令で定める政府関係会社等が直接又は間接に有する支配持分はないものとみなす。）に係るもの
art-82/par-1/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-1
a group of enterprises pertaining to the following companies, etc., which pertains to an ultimate parent company (meaning a company, etc. that directly or indirectly holds a controlling ownership interest in another company, etc. (excluding a government-related company, etc. prescribed in item (xiv), (a) that is specified by Cabinet Order as one whose main purpose is to manage the assets of the State, etc. prescribed in item (xiv), (a)), and whose controlling ownership interest is not directly or indirectly held by another company, etc. In this case, when the other company, etc. is a government-related company, etc. specified by that Cabinet Order, the controlling ownership interest directly or indirectly held by the government-related company, etc. specified by that Cabinet Order is deemed not to exist.):
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**（１）** 前号イに掲げる計算書類にその財産及び損益の状況が連結して記載される会社等その他の政令で定める会社等
art-82/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-1/sub2-1
a company, etc. whose status of assets and profits and losses is consolidated and stated in the financial statements listed in (a) of the preceding item, or any other company, etc. specified by Cabinet Order; or
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**（２）** 前号ロに掲げる計算書類にその財産及び損益の状況が連結して記載されることとなる会社等その他の政令で定める会社等
art-82/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-1/sub2-2
a company, etc. whose status of assets and profits and losses would be consolidated and stated in the financial statements listed in (b) of the preceding item, or any other company, etc. specified by Cabinet Order;
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**ロ** 会社等（イに掲げる企業集団に属するものを除く。）のうち、当該会社等の恒久的施設等の所在地国が当該会社等の所在地国以外の国又は地域であるもの
art-82/par-1/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2/sub-2
a company, etc. (excluding one belonging to a group of enterprises listed in (a)) for which the country of location of its permanent establishment, etc. is a country or region other than the country of location of the company, etc.;
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**三** 多国籍企業グループ等 次に掲げる企業グループ等をいう。
art-82/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-3
multinational enterprise group, etc.: any of the following enterprise groups, etc.:
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**イ** 前号イに掲げる企業グループ等に属する会社等の所在地国（当該会社等の恒久的施設等がある場合には、当該恒久的施設等の所在地国を含む。）が二以上ある場合の当該企業グループ等その他これに準ずるものとして政令で定めるもの
art-82/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-3/sub-1
an enterprise group, etc. listed in (a) of the preceding item in the case where there are two or more countries of location of the companies, etc. belonging to the enterprise group, etc. (in the case where a company, etc. has a permanent establishment, etc., including the country of location of the permanent establishment, etc.), or any other enterprise group, etc. specified by Cabinet Order as equivalent thereto; or
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**ロ** 前号ロに掲げる企業グループ等
art-82/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-3/sub-2
an enterprise group, etc. listed in (b) of the preceding item;
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**四** 特定多国籍企業グループ等 多国籍企業グループ等のうち、各対象会計年度の直前の四対象会計年度のうち二以上の対象会計年度において、その総収入金額として財務省令で定める金額が七億五千万ユーロ（当該四対象会計年度のうち、対象会計年度の期間が一年でないものにあつては、その期間に応じ政令で定めるところにより計算した金額）を財務省令で定めるところにより本邦通貨表示の金額に換算した金額以上であるものその他これに準ずるものとして政令で定める多国籍企業グループ等をいう。
art-82/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-4
specified multinational enterprise group, etc.: a multinational enterprise group, etc. whose amount specified by Ministry of Finance Order as its total revenue, in two or more of the four covered fiscal years immediately preceding each covered fiscal year, is equal to or more than the amount obtained by converting 750 million euros (for any of those four covered fiscal years whose period is not one year, the amount calculated as specified by Cabinet Order in accordance with that period) into the amount in Japanese yen as specified by Ministry of Finance Order, or any other multinational enterprise group, etc. specified by Cabinet Order as equivalent thereto;
machine translation, not official
**五** 導管会社等 会社等に係る収入等（収入若しくは支出又は利益若しくは損失をいう。以下この号において同じ。）の全部が次に掲げるもののいずれかに該当する場合における当該会社等をいう。
art-82/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5
flow-through entity: a company, etc. in the case where the whole of the revenue, etc. (meaning revenue or expenditure, or profit or loss; hereinafter the same applies in this item) pertaining to the company, etc. falls under any of the following:
machine translation, not official
**イ** 会社等（その設立国（会社等の設立された国又は地域をいう。以下この号、第七号及び第十四号ハにおいて同じ。）以外の国又は地域の租税に関する法令において、当該国又は地域に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該国又は地域にこれらに類する場所を有することにより、対象租税を課することとされるものを除く。）に係る収入等のうち、その設立国の租税に関する法令において、当該会社等の構成員の収入等として取り扱われるもの
art-82/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5/sub-1
revenue, etc. pertaining to a company, etc. (excluding one on which covered taxes are to be imposed under the laws and regulations concerning taxes of a country or region other than its country of establishment (meaning the country or region in which the company, etc. was established; hereinafter the same applies in this item, item (vii) and item (xiv), (c)) by reason of its having its head office or principal office, or the place where its business is managed and controlled, in that country or region, or having any other similar place in that country or region) that is treated as revenue, etc. of the members of the company, etc. under the laws and regulations concerning taxes of its country of establishment; or
machine translation, not official
**ロ** 会社等（次に掲げる要件のいずれかを満たすものを除く。ロにおいて同じ。）に係る収入等のうち、当該会社等の構成員の所在する国又は地域の租税に関する法令において当該構成員の収入等として取り扱われることその他の政令で定める要件を満たすもの（イに掲げるものを除く。）
art-82/par-1/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5/sub-2
revenue, etc. pertaining to a company, etc. (excluding one that satisfies any of the following requirements; the same applies in (b)) that satisfies the requirements specified by Cabinet Order, including being treated as revenue, etc. of the members of the company, etc. under the laws and regulations concerning taxes of the country or region where the members are located (excluding that listed in (a)):
machine translation, not official
**（１）** いずれかの国又は地域の租税に関する法令において、当該国又は地域に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該国又は地域にこれらに類する場所を有することにより、対象租税又は自国内最低課税額に係る税を課することとされること。
art-82/par-1/item-5/sub-2/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5/sub-2/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5/sub-2/sub2-1
that covered taxes or tax on a domestic minimum top-up amount are to be imposed on it under the laws and regulations concerning taxes of any country or region by reason of its having its head office or principal office, or the place where its business is managed and controlled, in that country or region, or having any other similar place in that country or region; or
machine translation, not official
**（２）** その設立国に事業を行う場所を有すること。
art-82/par-1/item-5/sub-2/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5/sub-2/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5/sub-2/sub2-2
that it has a place of business in its country of establishment.
machine translation, not official
**六** 恒久的施設等 会社等の所在地国以外の国又は地域（以下この号及び次号ハにおいて「他方の国」という。）において当該会社等の事業が行われる場合における次に掲げる場所をいう。
art-82/par-1/item-6 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6
permanent establishment, etc.: the following places in the case where the business of a company, etc. is carried out in a country or region other than the country of location of the company, etc. (hereinafter referred to as the "other country" in this item and item (vii), (c)):
machine translation, not official
**イ** 条約等（当該所在地国と当該他方の国との間の所得に対する租税に関する二重課税の回避のための国際約束又はこれに類するものをいう。イ及びロにおいて同じ。）がある場合において、当該条約等に基づいて当該他方の国における恒久的施設又はこれに相当するものとして取り扱われる事業が行われる場所（当該条約等において当該事業が行われる場所とみなされるものを含むものとし、当該条約等（当該事業から生ずる所得の範囲を定める条約等であつて、国際的に広く用いられる方法により当該所得の範囲を定めるものとして財務省令で定めるものに限る。）において当該他方の国が当該恒久的施設又はこれに相当するものを通じて行われる事業から生ずる所得に対して租税を課することとされるものに限る。）
art-82/par-1/item-6/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6/sub-1
in the case where there is a treaty, etc. (meaning an international agreement for the avoidance of double taxation with respect to taxes on income between the country of location and the other country, or anything similar thereto; the same applies in (a) and (b)), a place where business is carried out that is treated as a permanent establishment in the other country or anything equivalent thereto based on the treaty, etc. (including a place deemed to be a place where the business is carried out under the treaty, etc., and limited to one where, under the treaty, etc. (limited to a treaty, etc. that specifies the scope of income arising from the business and that is specified by Ministry of Finance Order as one specifying the scope of that income by an internationally widely used method), the other country is to impose taxes on income arising from the business carried out through the permanent establishment or anything equivalent thereto);
machine translation, not official
**ロ** 条約等がない場合において、当該他方の国の租税に関する法令において当該他方の国において当該会社等の事業が行われる場所を通じて行われる事業から生ずる所得に対して租税を課することとされるときにおける当該事業が行われる場所（当該他方の国の租税に関する法令において当該事業が行われる場所とみなされるものを含む。）
art-82/par-1/item-6/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6/sub-2
in the case where there is no treaty, etc., the place where the business is carried out, when taxes are to be imposed, under the laws and regulations concerning taxes of the other country, on income arising from business carried out through the place where the business of the company, etc. is carried out in the other country (including a place deemed to be a place where the business is carried out under the laws and regulations concerning taxes of the other country);
machine translation, not official
**ハ** 当該他方の国に法人の所得に対して課される租税が存在しない場合において、当該他方の国において第二条第十二号の十九（定義）中「いう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする」とあるのを「いう」と読み替えた場合における恒久的施設に相当するものに該当する当該事業が行われる場所（その読み替えられた同号ハに掲げるものに相当するものを含む。）（当該事業から生ずる所得の全部又は一部が第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得に相当する所得に該当するものに限る。）
art-82/par-1/item-6/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6/sub-3
in the case where no tax imposed on the income of corporations exists in the other country, the place where the business is carried out in the other country that falls under what is equivalent to a permanent establishment in the case where, in Article 2, item (xii)-19 (Definitions), the phrase "These mean those listed as follows; provided, however, that in the case where a convention for the avoidance of double taxation or the prevention of fiscal evasion with respect to taxes on income that Japan has concluded contains provisions different from those listed as follows, with regard to a foreign corporation to which the convention applies, a permanent establishment is to be what is specified as a permanent establishment in the convention (limited to that located in Japan)" is deemed to be replaced with "These mean those listed as follows" (including what is equivalent to what is listed in (c) of that item as so read) (limited to a place where the whole or part of the income arising from the business falls under income equivalent to domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income)); or
machine translation, not official
**ニ** 当該他方の国において当該会社等の事業が行われる場所がイからハまでに掲げる場所に該当しない場合において、当該所在地国の租税に関する法令において当該事業が行われる場所を通じて行われる事業から生ずる所得に対して租税を課することとされないときにおける当該事業が行われる場所（当該所在地国の租税に関する法令において当該事業が行われる場所とみなされるものを含む。）
art-82/par-1/item-6/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6/sub-4
in the case where the place where the business of the company, etc. is carried out in the other country does not fall under any of the places listed in (a) through (c), the place where the business is carried out, when taxes are not to be imposed, under the laws and regulations concerning taxes of the country of location, on income arising from business carried out through that place (including a place deemed to be a place where the business is carried out under the laws and regulations concerning taxes of the country of location);
machine translation, not official
**七** 所在地国 次に掲げるものの区分に応じそれぞれ次に定める国又は地域（これらが二以上ある場合には、政令で定める国又は地域）をいう。
art-82/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7
country of location: the country or region specified in each of the following for the category listed therein (where there are two or more such countries or regions, the country or region specified by Cabinet Order):
machine translation, not official
**イ** 会社等（導管会社等を除く。） 次に掲げる会社等の区分に応じそれぞれ次に定める国又は地域
art-82/par-1/item-7/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-1
a company, etc. (excluding a flow-through entity): the country or region specified in each of the following for the category of company, etc. listed therein:
machine translation, not official
**（１）** 国又は地域の租税に関する法令において、当該国又は地域に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該国又は地域にこれらに類する場所を有することにより、法人税又は法人税に相当する税を課することとされる会社等 当該国又は地域
art-82/par-1/item-7/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-1/sub2-1
a company, etc. on which corporation tax or a tax equivalent to corporation tax is to be imposed under the laws and regulations concerning taxes of a country or region by reason of its having its head office or principal office, or the place where its business is managed and controlled, in that country or region, or having any other similar place in that country or region: that country or region; and
machine translation, not official
**（２）** （１）に掲げる会社等以外の会社等 当該会社等の設立国
art-82/par-1/item-7/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-1/sub2-2
a company, etc. other than a company, etc. listed in (1): the country of establishment of the company, etc.;
machine translation, not official
**ロ** 導管会社等（最終親会社等であるもの又は国若しくは地域の租税に関する法令において各対象会計年度の国際最低課税額に対する法人税に相当するものを課することとされるものに限る。） その設立国
art-82/par-1/item-7/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-2
a flow-through entity (limited to one that is an ultimate parent company, etc. or one on which a tax equivalent to corporation tax on the international minimum tax amount for each covered fiscal year is to be imposed under the laws and regulations concerning taxes of a country or region): its country of establishment; and
machine translation, not official
**ハ** 恒久的施設等 次に掲げる場合の区分に応じそれぞれ次に定める国又は地域
art-82/par-1/item-7/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3
a permanent establishment, etc.: the country or region specified in each of the following for the category of case listed therein:
machine translation, not official
**（１）** 前号イに掲げる恒久的施設等に該当する場合 同号イの他方の国
art-82/par-1/item-7/sub-3/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7/sub-3/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3/sub2-1
in the case where it falls under the permanent establishment, etc. listed in (a) of the preceding item: the other country referred to in (a) of that item;
machine translation, not official
**（２）** 前号ロに掲げる恒久的施設等に該当する場合 同号ロの他方の国
art-82/par-1/item-7/sub-3/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7/sub-3/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3/sub2-2
in the case where it falls under the permanent establishment, etc. listed in (b) of the preceding item: the other country referred to in (b) of that item;
machine translation, not official
**（３）** 前号ハに掲げる恒久的施設等に該当する場合 同号ハの他方の国
art-82/par-1/item-7/sub-3/sub2-3 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7/sub-3/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7/sub-3/sub2-3
in the case where it falls under the permanent establishment, etc. listed in (c) of the preceding item: the other country referred to in (c) of that item.
machine translation, not official
**八** 所有持分 連結等財務諸表の作成に用いる会計処理の基準によつて会社等の純資産の部に計上される当該会社等に対する持分のうち利益の配当を受ける権利又はこれに準ずるものとして政令で定める権利が付されたものをいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施設等に対する所有持分を有するものとみなす。
art-82/par-1/item-8 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-8
ownership interest: These mean, out of the interests in a company, etc. that are recorded in the net assets section of that company, etc. under the accounting standards used in preparing the consolidated financial statements, etc., those to which the right to receive a dividend of profits or a right specified by Cabinet Order as being equivalent thereto is attached, and in the case where a company, etc. has a permanent establishment, etc., that company, etc. is deemed to hold an ownership interest in that permanent establishment, etc.
machine translation, not official
**九** 支配持分 第二号イ（１）又は（２）に掲げる会社等に対する所有持分の全部をいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施設等に対する支配持分を有するものとみなす。
art-82/par-1/item-9 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-9
controlling ownership interest: These mean all of the ownership interests in a company, etc. listed in item (ii), (a), (1) or (2), and in the case where a company, etc. has a permanent establishment, etc., that company, etc. is deemed to hold a controlling ownership interest in that permanent establishment, etc.
machine translation, not official
**十** 最終親会社等 次に掲げるものをいう。
art-82/par-1/item-10 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-10
ultimate parent company, etc.: These mean those listed as follows:
machine translation, not official
**イ** 第二号イに規定する最終親会社
art-82/par-1/item-10/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-10/sub-1
the ultimate parent company prescribed in item (ii), (a);
machine translation, not official
**ロ** 第二号ロに掲げる会社等
art-82/par-1/item-10/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-10/sub-2
a company, etc. listed in item (ii), (b).
machine translation, not official
**十一** 中間親会社等 特定多国籍企業グループ等に属する構成会社等（恒久的施設等に該当するものを除く。）のうち、当該特定多国籍企業グループ等に属する他の構成会社等又は当該特定多国籍企業グループ等に係る共同支配会社等に対する所有持分を直接又は間接に有する構成会社等（最終親会社等、被部分保有親会社等及び各種投資会社等を除く。）をいう。
art-82/par-1/item-11 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-11
intermediate parent company, etc.: These mean, out of the constituent entities belonging to a specified multinational enterprise group, etc. (excluding those that fall under a permanent establishment, etc.), a constituent entity (excluding an ultimate parent company, etc., a partially-owned parent entity and an investment entity, etc.) that directly or indirectly holds an ownership interest in another constituent entity belonging to that specified multinational enterprise group, etc. or in a jointly controlled entity, etc. pertaining to that specified multinational enterprise group, etc.
machine translation, not official
**十二** 被部分保有親会社等 特定多国籍企業グループ等に属する構成会社等（恒久的施設等に該当するものを除く。）のうち、次に掲げる要件の全てを満たすもの（最終親会社等及び各種投資会社等を除く。）をいう。
art-82/par-1/item-12 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-12
partially-owned parent entity: These mean, out of the constituent entities belonging to a specified multinational enterprise group, etc. (excluding those that fall under a permanent establishment, etc.), those that satisfy all of the following requirements (excluding an ultimate parent company, etc. and an investment entity, etc.):
machine translation, not official
**イ** 当該特定多国籍企業グループ等に属する他の構成会社等又は当該特定多国籍企業グループ等に係る共同支配会社等に対する所有持分を直接又は間接に有すること。
art-82/par-1/item-12/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-12/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-12/sub-1
it directly or indirectly holds an ownership interest in another constituent entity belonging to that specified multinational enterprise group, etc. or in a jointly controlled entity, etc. pertaining to that specified multinational enterprise group, etc.;
machine translation, not official
**ロ** 当該特定多国籍企業グループ等に属する他の構成会社等以外の者が、その有する当該構成会社等に対する所有持分に係る権利（利益の配当を受ける権利に限る。ロにおいて同じ。）に基づき受けることができる金額及び他の会社等を通じて間接に有する当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の二十を超えること。
art-82/par-1/item-12/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-12/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-12/sub-2
the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that persons other than the other constituent entities belonging to that specified multinational enterprise group, etc. may receive based on the rights pertaining to the ownership interests they hold in that constituent entity (limited to the right to receive a dividend of profits; the same applies in (b)) and the amount that they may receive based on the rights pertaining to the ownership interests in that constituent entity that they hold indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that constituent entity exceeds 20 percent.
machine translation, not official
**十三** 構成会社等 次に掲げるものをいう。
art-82/par-1/item-13 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13
constituent entity: These mean those listed as follows:
machine translation, not official
**イ** 企業グループ等（第二号イに掲げるものに限る。）に属する会社等（除外会社等を除く。）
art-82/par-1/item-13/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-13/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-1
a company, etc. belonging to an enterprise group, etc. (limited to one listed in item (ii), (a)) (excluding an excluded entity);
machine translation, not official
**ロ** イに掲げる会社等の恒久的施設等
art-82/par-1/item-13/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-13/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-2
a permanent establishment, etc. of a company, etc. listed in (a);
machine translation, not official
**ハ** 第二号ロに掲げる会社等（除外会社等を除く。）
art-82/par-1/item-13/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-13/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-3
a company, etc. listed in item (ii), (b) (excluding an excluded entity);
machine translation, not official
**ニ** ハに掲げる会社等の恒久的施設等
art-82/par-1/item-13/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-13/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13/sub-4
a permanent establishment, etc. of a company, etc. listed in (c).
machine translation, not official
**十四** 除外会社等 次に掲げる会社等をいう。
art-82/par-1/item-14 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14
excluded entity: These mean the companies, etc. listed as follows:
machine translation, not official
**イ** 政府関係会社等（国若しくは地方公共団体又は外国政府若しくは外国の地方公共団体（イにおいて「国等」という。）がその持分の全部を直接又は間接に有する会社等であつて、国等が本来果たすべき役割を担うこと又は国等の資産を運用することを主たる目的とすることその他の政令で定める要件を満たすものをいう。）
art-82/par-1/item-14/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-1
a government entity, etc. (meaning a company, etc. all of whose interests are directly or indirectly held by the State or a local government, or a foreign government or a foreign local government (referred to as "countries, etc." in (a)), which satisfies the requirement of having as its main purpose carrying out the roles that countries, etc. should originally play or managing the assets of countries, etc., or any other requirement specified by Cabinet Order);
machine translation, not official
**ロ** 国際機関関係会社等（国際機関のみによつて保有される会社等をいう。）
art-82/par-1/item-14/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-2
an international organization entity, etc. (meaning a company, etc. held solely by international organizations);
machine translation, not official
**ハ** 非営利会社等（専ら宗教、慈善、学術、技芸、教育その他の公益を目的とする会社等であつてその設立国における租税に関する法令において当該公益を目的とする活動から生ずる所得（収益事業から生ずる所得以外の所得に限る。）に対して法人税又は法人税に相当する税を課することとされないことその他の政令で定める要件を満たすものその他これに類する会社等として政令で定めるものをいう。）
art-82/par-1/item-14/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-3
a non-profit entity, etc. (meaning a company, etc. that has as its exclusive purpose religion, charity, academic research, arts, education or any other public interest and that satisfies the requirement that, under the laws and regulations concerning taxes of its country of establishment, corporation tax or a tax equivalent to corporation tax is not imposed on the income arising from activities for that public interest (limited to income other than income arising from profit-making business), or any other requirement specified by Cabinet Order, or any other company, etc. specified by Cabinet Order as being similar thereto);
machine translation, not official
**ニ** 年金基金（次に掲げる会社等をいう。）
art-82/par-1/item-14/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-4
a pension fund (meaning the following companies, etc.):
machine translation, not official
**（１）** 主として退職年金、退職手当その他これらに類する報酬を管理し、又は給付することを目的として運営されることその他の政令で定める要件を満たす会社等
art-82/par-1/item-14/sub-4/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14/sub-4/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-4/sub2-1
a company, etc. that satisfies the requirement of being operated mainly for the purpose of managing or paying retirement pensions, retirement allowances or other similar remuneration, or any other requirement specified by Cabinet Order;
machine translation, not official
**（２）** （１）に掲げる会社等のために事業を行うものとして政令で定める会社等
art-82/par-1/item-14/sub-4/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14/sub-4/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-4/sub2-2
a company, etc. specified by Cabinet Order as one that carries out business for a company, etc. listed in (1);
machine translation, not official
**ホ** 最終親会社等である第十六号イに規定する投資会社等又は最終親会社等である同号ロに規定する不動産投資会社等
art-82/par-1/item-14/sub-5 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14/sub-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-5
an investment fund prescribed in item (xvi), (a) that is an ultimate parent company, etc. or a real estate investment company, etc. prescribed in (b) of that item that is an ultimate parent company, etc.;
machine translation, not official
**ヘ** 一又は二以上のイからホまでに掲げる会社等その他の政令で定めるもの（ニ（２）に掲げる会社等を除く。ヘにおいて「保有会社等」という。）との間に当該保有会社等による持分の所有その他の事由を通じた密接な関係があるものとして財務省令で定める会社等
art-82/par-1/item-14/sub-6 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14/sub-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14/sub-6
a company, etc. specified by Ministry of Finance Order as having a close relationship with one or more of the companies, etc. listed in (a) through (e) or anything else specified by Cabinet Order (excluding a company, etc. listed in (d), (2); referred to as a "holding entity, etc." in (f)) through the ownership of interests by that holding entity, etc. or any other cause.
machine translation, not official
**十五** 共同支配会社等 次に掲げるものをいう。
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
jointly controlled entity, etc.: These mean those listed as follows:
machine translation, not official
**イ** 最終親会社等の連結等財務諸表において会社等が有する持分に応じた金額を連結等財務諸表に反映させる方法として財務省令で定める方法が適用され、又は適用されることとなる会社等で、当該最終親会社等が、その有する当該会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等を通じて間接に有する当該会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の五十以上であるもの（特定多国籍企業グループ等の最終親会社等その他の政令で定めるものを除く。）
art-82/par-1/item-15/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-15/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15/sub-1
a company, etc. to which the method specified by Ministry of Finance Order as the method of reflecting in the consolidated financial statements, etc. the amount corresponding to the interest held by a company, etc. is applied, or is to be applied, in the consolidated financial statements, etc. of an ultimate parent company, etc., and for which the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that the ultimate parent company, etc. may receive based on the rights pertaining to the ownership interests it holds in that company, etc. and the amount that it may receive based on the rights pertaining to the ownership interests in that company, etc. that it holds indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that company, etc. is 50 percent or more (excluding the ultimate parent company, etc. of a specified multinational enterprise group, etc. or anything else specified by Cabinet Order);
machine translation, not official
**ロ** イに掲げる会社等の連結等財務諸表にその財産及び損益の状況が連結して記載され、又は記載されることとなる会社等（除外会社等を除く。）
art-82/par-1/item-15/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-15/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15/sub-2
a company, etc. whose assets and profits and losses are, or are to be, consolidated and stated in the consolidated financial statements, etc. of a company, etc. listed in (a) (excluding an excluded entity);
machine translation, not official
**ハ** イ又はロに掲げる会社等の恒久的施設等
art-82/par-1/item-15/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-15/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15/sub-3
a permanent establishment, etc. of a company, etc. listed in (a) or (b).
machine translation, not official
**十六** 各種投資会社等 次に掲げるものをいう。
art-82/par-1/item-16 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16
investment entity, etc.: These mean those listed as follows:
machine translation, not official
**イ** 投資会社等（複数の者から出資又は拠出を受けた金銭その他の財産を運用することを目的とする会社等として政令で定める会社等をいう。ハ及びニにおいて同じ。）
art-82/par-1/item-16/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-16/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16/sub-1
an investment fund (meaning a company, etc. specified by Cabinet Order as a company, etc. whose purpose is to manage money or other assets received as investments or contributions from multiple persons; the same applies in (c) and (d));
machine translation, not official
**ロ** 不動産投資会社等（複数の者から出資又は拠出を受けた金銭その他の財産を主として不動産に対する投資として運用することを目的とする会社等として政令で定める会社等をいう。ハ及びニにおいて同じ。）
art-82/par-1/item-16/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-16/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16/sub-2
a real estate investment company, etc. (meaning a company, etc. specified by Cabinet Order as a company, etc. whose purpose is to manage money or other assets received as investments or contributions from multiple persons mainly as investments in real estate; the same applies in (c) and (d));
machine translation, not official
**ハ** 投資会社等又は不動産投資会社等が直接又は間接に有する会社等として政令で定める会社等その他これに類するものとして政令で定める会社等
art-82/par-1/item-16/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-16/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16/sub-3
a company, etc. specified by Cabinet Order as a company, etc. directly or indirectly held by an investment fund or a real estate investment company, etc., or any other company, etc. specified by Cabinet Order as being similar thereto;
machine translation, not official
**ニ** 保険投資会社等（投資会社等又は不動産投資会社等に類するもののうち、その所在地国において保険業を行う会社等がその持分の全てを有することその他の政令で定める要件を満たすものをいう。）
art-82/par-1/item-16/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-16/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16/sub-4
an insurance investment entity, etc. (meaning, out of those similar to an investment fund or a real estate investment company, etc., one that satisfies the requirement that all of its interests are held by a company, etc. that carries on insurance business in its country of location, or any other requirement specified by Cabinet Order).
machine translation, not official
**十七** 無国籍会社等 会社等又は恒久的施設等のうち所在地国がないものをいう。
art-82/par-1/item-17 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-17 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-17
stateless entity: These mean, out of companies, etc. or permanent establishments, etc., those that have no country of location.
machine translation, not official
**十八** 無国籍構成会社等 構成会社等のうち無国籍会社等に該当するものをいう。
art-82/par-1/item-18 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-18 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-18
stateless constituent entity: These mean, out of constituent entities, those that fall under a stateless entity.
machine translation, not official
**十九** 被少数保有構成会社等 構成会社等のうち、最終親会社等が、その有する当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等を通じて間接に有する当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の三十以下であるものをいう。
art-82/par-1/item-19 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-19 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-19
minority-owned constituent entity: These mean, out of constituent entities, those for which the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that the ultimate parent company, etc. may receive based on the rights pertaining to the ownership interests it holds in that constituent entity and the amount that it may receive based on the rights pertaining to the ownership interests in that constituent entity that it holds indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that constituent entity is 30 percent or less.
machine translation, not official
**二十** 被少数保有親構成会社等 他の被少数保有構成会社等の支配持分を直接又は間接に有する被少数保有構成会社等（他の被少数保有構成会社等がその支配持分を直接又は間接に有しないものに限る。）をいう。
art-82/par-1/item-20 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-20 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-20
minority-owned parent constituent entity: These mean a minority-owned constituent entity that directly or indirectly holds the controlling ownership interest in another minority-owned constituent entity (limited to one whose controlling ownership interest is not directly or indirectly held by another minority-owned constituent entity).
machine translation, not official
**二十一** 被少数保有子構成会社等 被少数保有親構成会社等がその支配持分を直接又は間接に有する被少数保有構成会社等をいう。
art-82/par-1/item-21 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-21 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-21
minority-owned subsidiary constituent entity: These mean a minority-owned constituent entity whose controlling ownership interest is directly or indirectly held by a minority-owned parent constituent entity.
machine translation, not official
**二十二** 無国籍共同支配会社等 共同支配会社等のうち無国籍会社等に該当するものをいう。
art-82/par-1/item-22 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-22 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-22
stateless jointly controlled entity: These mean, out of jointly controlled entities, etc., those that fall under a stateless entity.
machine translation, not official
**二十三** 被少数保有共同支配会社等 第十五号ロ又はハに掲げる共同支配会社等のうち、当該共同支配会社等に係る同号イに掲げる共同支配会社等が、その有する当該同号ロ又はハに掲げる共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等を通じて間接に有する当該共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額の合計額が、当該共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の三十以下であるものをいう。
art-82/par-1/item-23 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-23 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-23
minority-owned jointly controlled entity: These mean, out of the jointly controlled entities, etc. listed in item (xv), (b) or (c), those for which the ratio calculated pursuant to the provisions of Cabinet Order as the ratio that the sum of the amount that the jointly controlled entity, etc. listed in (a) of that item pertaining to that jointly controlled entity, etc. may receive based on the rights pertaining to the ownership interests it holds in that jointly controlled entity, etc. listed in (b) or (c) of that item and the amount that it may receive based on the rights pertaining to the ownership interests in that jointly controlled entity, etc. that it holds indirectly through another company, etc. accounts for in the total amount that may be received based on the rights pertaining to the ownership interests in that jointly controlled entity, etc. is 30 percent or less.
machine translation, not official
**二十四** 被少数保有親共同支配会社等 他の被少数保有共同支配会社等の支配持分を直接又は間接に有する被少数保有共同支配会社等（他の被少数保有共同支配会社等がその支配持分を直接又は間接に有しないものに限る。）をいう。
art-82/par-1/item-24 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-24 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-24
minority-owned parent jointly controlled entity: These mean a minority-owned jointly controlled entity that directly or indirectly holds the controlling ownership interest in another minority-owned jointly controlled entity (limited to one whose controlling ownership interest is not directly or indirectly held by another minority-owned jointly controlled entity).
machine translation, not official
**二十五** 被少数保有子共同支配会社等 被少数保有親共同支配会社等がその支配持分を直接又は間接に有する被少数保有共同支配会社等をいう。
art-82/par-1/item-25 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-25 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-25
minority-owned subsidiary jointly controlled entity: These mean a minority-owned jointly controlled entity whose controlling ownership interest is directly or indirectly held by a minority-owned parent jointly controlled entity.
machine translation, not official
**二十六** 個別計算所得等の金額 国又は地域における実効税率を計算するための基準とすべき所得の金額として構成会社等又は共同支配会社等の各対象会計年度の当期純損益金額（各対象会計年度に係る特定連結等財務諸表（構成会社等にあつてはイに掲げる連結等財務諸表をいい、共同支配会社等にあつてはロに掲げる連結等財務諸表をいう。）の作成の基礎となる当該構成会社等又は当該共同支配会社等の当期純利益又は当期純損失の金額として政令で定める金額をいう。第三十号において同じ。）その他の事情を勘案して政令で定めるところにより計算した金額をいう。
art-82/par-1/item-26 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-26 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26
individual computed income, etc.: These mean the amount calculated pursuant to the provisions of Cabinet Order, as the amount of income to serve as the basis for calculating the effective tax rate in a country or region, by taking into account the net income or loss for the fiscal year of a constituent entity or a jointly controlled entity, etc. for each covered fiscal year (meaning the amount specified by Cabinet Order as the amount of net income or net loss for the fiscal year of that constituent entity or that jointly controlled entity, etc. that forms the basis for preparing the specified consolidated financial statements, etc. for each covered fiscal year (meaning, for a constituent entity, the consolidated financial statements, etc. listed in (a), and for a jointly controlled entity, etc., the consolidated financial statements, etc. listed in (b)); the same applies in item (xxx)) and other circumstances:
machine translation, not official
**イ** 当該構成会社等に係る最終親会社等の連結等財務諸表
art-82/par-1/item-26/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-26/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26/sub-1
the consolidated financial statements, etc. of the ultimate parent company, etc. pertaining to that constituent entity;
machine translation, not official
**ロ** 当該共同支配会社等に係る第十五号イに掲げる共同支配会社等の連結等財務諸表
art-82/par-1/item-26/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-26/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26/sub-2
the consolidated financial statements, etc. of the jointly controlled entity, etc. listed in item (xv), (a) pertaining to that jointly controlled entity, etc.
machine translation, not official
**二十七** 個別計算所得金額 個別計算所得等の金額が零を超える場合における当該零を超える額をいう。
art-82/par-1/item-27 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-27 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-27
individual computed income: These mean, in the case where the individual computed income, etc. exceeds zero, the amount by which it exceeds zero.
machine translation, not official
**二十八** 個別計算損失金額 次に掲げる場合の区分に応じそれぞれ次に定める額をいう。
art-82/par-1/item-28 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-28 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-28
individual computed loss: These mean the amount specified in each of the following for the categories of cases listed therein:
machine translation, not official
**イ** 個別計算所得等の金額が零である場合 零
art-82/par-1/item-28/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-28/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-28/sub-1
in the case where the individual computed income, etc. is zero: zero;
machine translation, not official
**ロ** 個別計算所得等の金額が零を下回る場合 当該零を下回る額
art-82/par-1/item-28/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-28/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-28/sub-2
in the case where the individual computed income, etc. is less than zero: the amount by which it falls below zero.
machine translation, not official
**二十九** 対象租税 構成会社等又は共同支配会社等の所得に対する法人税その他の政令で定める税をいう。
art-82/par-1/item-29 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-29
covered taxes: These mean corporation tax on the income of a constituent entity or a jointly controlled entity, etc. and other taxes specified by Cabinet Order.
machine translation, not official
**三十** 調整後対象租税額 国又は地域における実効税率を計算するための基準とすべき税の額として構成会社等又は共同支配会社等の各対象会計年度の当期純損益金額に係る対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額をいう。
art-82/par-1/item-30 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-30 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-30
adjusted covered taxes: These mean the amount calculated pursuant to the provisions of Cabinet Order, as the amount of tax to serve as the basis for calculating the effective tax rate in a country or region, by taking into account the amount of covered taxes pertaining to the net income or loss for the fiscal year of a constituent entity or a jointly controlled entity, etc. for each covered fiscal year and other circumstances.
machine translation, not official
**三十一** 基準税率 百分の十五をいう。
art-82/par-1/item-31 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-31
base tax rate: These mean 15 percent.
machine translation, not official
**三十二** 過去対象会計年度 各対象会計年度開始の日前に開始した対象会計年度をいう。
art-82/par-1/item-32 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-32 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-32
past covered fiscal year: These mean a covered fiscal year that began before the first day of each covered fiscal year.
machine translation, not official
**三十三** 自国内最低課税額に係る税 各対象会計年度の国内最低課税額に対する法人税及び当該法人税に係る地方法人税又は外国におけるこれらに相当する税をいう。
art-82/par-1/item-33 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-33 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-33
tax on a domestic minimum top-up amount: These mean corporation tax on the domestic minimum tax amount for each covered fiscal year and local corporation tax pertaining to that corporation tax, or taxes equivalent thereto in a foreign country.
machine translation, not official
**三十四** グループ国際最低課税額等報告事項等 第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供）に規定するグループ国際最低課税額等報告事項等をいう。
art-82/par-1/item-34 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-34 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-34
group international minimum tax report items, etc.: These mean the group international minimum tax report items, etc. prescribed in Article 150-3, paragraph (1) (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.).
machine translation, not official
**三十五** グループ国内最低課税額報告事項等 第百五十条の三第四項に規定するグループ国内最低課税額報告事項等をいう。
art-82/par-1/item-35 · https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-35 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-35
group domestic minimum tax report items, etc.: These mean the group domestic minimum tax report items, etc. prescribed in Article 150-3, paragraph (4).
machine translation, not official
### 第八十二条の二（除外会社等に関する特例） — Special Provisions on Excluded Entities
caption: machine translation, not official
art-82-2 · https://japanlaw.org/en/corporation-tax-act/art-82-2 · https://japanlaw.org/l/340AC0000000034/art-82-2
**第一項** 特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等（前条第十四号ヘに掲げる除外会社等に限る。以下この項及び次項において同じ。）に該当する会社等についてこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）若しくはグループ国内最低課税額報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等に該当する会社等についてこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項若しくは当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第三項又は第六項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）には、当該対象会計年度以後の各対象会計年度において当該会社等は除外会社等に該当しないものとして、この法律の規定を適用する。
art-82-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-1
In the case where the group international minimum tax report items, etc. for each covered fiscal year of a specified multinational enterprise group, etc. (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with respect to a company, etc. that falls under an excluded entity (limited to an excluded entity listed in item (xiv), (f) of the preceding Article; hereinafter the same applies in this paragraph and the following paragraph) in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) or the group domestic minimum tax report items, etc. (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with respect to a company, etc. that falls under an excluded entity in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) are provided, or in the case where matters equivalent to those group international minimum tax report items, etc. or matters equivalent to those group domestic minimum tax report items, etc. are provided to the authorities enforcing laws and regulations concerning taxes of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) or (6) (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply), the provisions of this Act apply on the basis that the company, etc. does not fall under an excluded entity in each covered fiscal year on or after that covered fiscal year.
machine translation, not official
**第二項** 特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等に該当する会社等について前項の規定の適用を受けることをやめようとする旨を含むものに限る。以下この項において同じ。）若しくはグループ国内最低課税額報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等に該当する会社等について前項の規定の適用を受けることをやめようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項若しくは当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第三項又は第六項の規定の適用がある場合に限る。）には、当該会社等については、当該対象会計年度以後の各対象会計年度において、前項の規定は、適用しない。
art-82-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-2
In the case where the group international minimum tax report items, etc. for each covered fiscal year of a specified multinational enterprise group, etc. (limited to those including a statement to the effect that the application of the provisions of the preceding paragraph is to be discontinued with respect to a company, etc. that falls under an excluded entity in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) or the group domestic minimum tax report items, etc. (limited to those including a statement to the effect that the application of the provisions of the preceding paragraph is to be discontinued with respect to a company, etc. that falls under an excluded entity in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) are provided, or in the case where matters equivalent to those group international minimum tax report items, etc. or matters equivalent to those group domestic minimum tax report items, etc. are provided to the authorities enforcing laws and regulations concerning taxes of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) or (6) apply), the provisions of the preceding paragraph do not apply to that company, etc. in each covered fiscal year on or after that covered fiscal year.
machine translation, not official
**第三項** 第一項の規定は、同項の当該対象会計年度の直前の四対象会計年度のうちに前項の規定の適用を受けることとなつた対象会計年度がない場合に限り、適用する。
art-82-2/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-3
The provisions of paragraph (1) apply only if there is no covered fiscal year, among the four covered fiscal years immediately preceding the covered fiscal year referred to in that paragraph, for which the provisions of the preceding paragraph came to be applied.
machine translation, not official
**第四項** 第二項の規定は、同項の当該対象会計年度の直前の四対象会計年度のうちに第一項の規定の適用を受けることとなつた対象会計年度がない場合に限り、適用する。
art-82-2/par-4 · https://japanlaw.org/en/corporation-tax-act/art-82-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-4
The provisions of paragraph (2) apply only if there is no covered fiscal year, among the four covered fiscal years immediately preceding the covered fiscal year referred to in that paragraph, for which the provisions of paragraph (1) came to be applied.
machine translation, not official
**第五項** 各対象会計年度の前対象会計年度において第一項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定の適用があつた場合における同項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-82-2/par-5 · https://japanlaw.org/en/corporation-tax-act/art-82-2/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-5
The application of the provisions of paragraph (1) in the case where provisions of the laws and regulations concerning taxes of a country or region other than Japan that are equivalent to the provisions of that paragraph were applied in the covered fiscal year preceding each covered fiscal year, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
machine translation, not official
## 第二節 各対象会計年度の国際最低課税額に対する法人税 — Section 2 Corporation Tax on the International Minimum Tax Amount for Each Covered Fiscal Year
heading: machine translation, not official
pt-2/ch-2/sec-2 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-2 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-2
## 第一款 国際最低課税額 — Subsection 1 International Minimum Tax Amount
heading: machine translation, not official
pt-2/ch-2/sec-2/subsec-1 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-2/subsec-1 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-2/subsec-1
### 第八十二条の三
art-82-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3 · https://japanlaw.org/l/340AC0000000034/art-82-3
**第一項** この節において「国際最低課税額」とは、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の各対象会計年度に係る当該特定多国籍企業グループ等のグループ国際最低課税額（構成会社等に係るグループ国際最低課税額と共同支配会社等に係るグループ国際最低課税額とを合計した金額をいう。）のうち、当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものを除く。）又は当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものを除く。）の個別計算所得金額に応じて当該構成会社等又は当該共同支配会社等に帰属する金額として政令で定めるところにより計算した金額（以下この項において「会社等別国際最低課税額」という。）について、次の各号に掲げる当該構成会社等又は当該共同支配会社等の区分に応じ当該各号に定めるところにより計算した金額を合計した金額をいう。
art-82-3/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
The term "international minimum tax amount" as used in this Section means the amount obtained by adding up the amounts calculated, as specified in each of the following items for the categories of constituent entity or jointly controlled entity, etc. listed in the respective items, with regard to the amount calculated pursuant to the provisions of Cabinet Order as the amount, out of the group international minimum tax amount (meaning the amount obtained by adding up the group international minimum tax amount for constituent entities and the group international minimum tax amount for jointly controlled entities, etc.) of a specified multinational enterprise group, etc. for each covered fiscal year of a domestic corporation that is a constituent entity belonging to that specified multinational enterprise group, etc., that is attributable to a constituent entity belonging to that specified multinational enterprise group, etc. (excluding one whose country of location is Japan) or a jointly controlled entity, etc. pertaining to that specified multinational enterprise group, etc. (excluding one whose country of location is Japan) in accordance with the individual computed income of that constituent entity or that jointly controlled entity, etc. (referred to as the "international minimum tax amount by entity" in this paragraph).
machine translation, not official
**一** 構成会社等（恒久的施設等に該当するものを除く。） 次に掲げる構成会社等の区分に応じそれぞれ次に定めるところにより計算した金額
art-82-3/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-1
a constituent entity (excluding one that falls under a permanent establishment, etc.): the amount calculated as specified in each of the following for the categories of constituent entity listed therein:
machine translation, not official
**イ** 当該内国法人（当該特定多国籍企業グループ等の最終親会社等、中間親会社等（当該構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされる最終親会社等がある場合における中間親会社等その他の政令で定めるものを除く。ロ及び次号において同じ。）又は被部分保有親会社等（当該構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされる他の被部分保有親会社等が当該被部分保有親会社等の持分の全部を直接又は間接に有する場合における当該被部分保有親会社等を除く。ロ及び同号において同じ。）に限るものとし、その所在地国が我が国でないものを除く。以下この号及び次号において同じ。）がその所有持分を直接又は間接に有する構成会社等（ロに掲げるものを除く。） 当該構成会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられる割合として政令で定めるところにより計算した割合をいう。ロにおいて同じ。）を乗じて計算した金額
art-82-3/par-1/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-1/sub-1
a constituent entity (excluding one listed in (b)) whose ownership interests are directly or indirectly held by that domestic corporation (limited to the ultimate parent company, etc., an intermediate parent company, etc. (excluding an intermediate parent company, etc. in the case where there is an ultimate parent company, etc. on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that constituent entity, or a tax equivalent thereto in a foreign country, is to be imposed, or anything else specified by Cabinet Order; the same applies in (b) and the following item) or a partially-owned parent entity (excluding that partially-owned parent entity in the case where another partially-owned parent entity on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that constituent entity, or a tax equivalent thereto in a foreign country, is to be imposed directly or indirectly holds all of the interests in that partially-owned parent entity; the same applies in (b) and that item) of that specified multinational enterprise group, etc., and excluding one whose country of location is not Japan; hereinafter the same applies in this item and the following item): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that constituent entity by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; the same applies in (b));
machine translation, not official
**ロ** 当該内国法人がその所有持分を他の構成会社等を通じて間接に有する構成会社等（当該他の構成会社等（当該構成会社等の中間親会社等又は被部分保有親会社等に限る。）が当該構成会社等の当該対象会計年度に係る国際最低課税額等（当該対象会計年度に係る国際最低課税額及び外国におけるこれに相当するものをいう。以下この項において同じ。）を有する場合における当該構成会社等に限る。） 当該構成会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該他の構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
art-82-3/par-1/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-1/sub-2
a constituent entity whose ownership interests are indirectly held by that domestic corporation through another constituent entity (limited to that constituent entity in the case where that other constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that constituent entity) has the international minimum tax amount, etc. (meaning the international minimum tax amount for that covered fiscal year and its equivalent in a foreign country; hereinafter the same applies in this paragraph) of that constituent entity for that covered fiscal year): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that constituent entity by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that other constituent entity;
machine translation, not official
**二** 構成会社等のうち恒久的施設等に該当するもの 次に掲げる恒久的施設等の区分に応じそれぞれ次に定めるところにより計算した金額
art-82-3/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-2
a constituent entity that falls under a permanent establishment, etc.: the amount calculated as specified in each of the following for the categories of permanent establishment, etc. listed therein:
machine translation, not official
**イ** 当該内国法人の恒久的施設等 当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に百分の百を乗じて計算した金額
art-82-3/par-1/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-2/sub-1
a permanent establishment, etc. of that domestic corporation: the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by 100 percent;
machine translation, not official
**ロ** 当該内国法人がその所有持分を直接又は間接に有する構成会社等の恒久的施設等（ハ及びニに掲げるものを除く。） 当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられる割合として政令で定めるところにより計算した割合をいう。以下この号において同じ。）を乗じて計算した金額
art-82-3/par-1/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-2/sub-2
a permanent establishment, etc. of a constituent entity whose ownership interests are directly or indirectly held by that domestic corporation (excluding those listed in (c) and (d)): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; hereinafter the same applies in this item);
machine translation, not official
**ハ** 当該内国法人がその所有持分を直接又は間接に有する構成会社等の恒久的施設等（当該構成会社等（当該恒久的施設等の中間親会社等又は被部分保有親会社等に限る。）が当該恒久的施設等の当該対象会計年度に係る国際最低課税額等を有する場合における当該恒久的施設等に限る。） 当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
art-82-3/par-1/item-2/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-2/sub-3
a permanent establishment, etc. of a constituent entity whose ownership interests are directly or indirectly held by that domestic corporation (limited to that permanent establishment, etc. in the case where that constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that permanent establishment, etc.) has the international minimum tax amount, etc. for that covered fiscal year of that permanent establishment, etc.): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that constituent entity;
machine translation, not official
**ニ** 当該内国法人がその所有持分を他の構成会社等を通じて間接に有する構成会社等の恒久的施設等（当該他の構成会社等（当該構成会社等の中間親会社等又は被部分保有親会社等に限る。）が当該恒久的施設等の当該対象会計年度に係る国際最低課税額等を有する場合における当該恒久的施設等に限るものとし、ハに掲げるものを除く。） 当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該他の構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
art-82-3/par-1/item-2/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-2/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-2/sub-4
a permanent establishment, etc. of a constituent entity whose ownership interests are indirectly held by that domestic corporation through another constituent entity (limited to that permanent establishment, etc. in the case where that other constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that constituent entity) has the international minimum tax amount, etc. for that covered fiscal year of that permanent establishment, etc., and excluding one listed in (c)): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that other constituent entity;
machine translation, not official
**三** 共同支配会社等（次号に掲げるものを除く。） 次に掲げる共同支配会社等の区分に応じそれぞれ次に定めるところにより計算した金額
art-82-3/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-3
a jointly controlled entity, etc. (excluding one listed in the following item): the amount calculated as specified in each of the following for the categories of jointly controlled entity, etc. listed therein:
machine translation, not official
**イ** 当該内国法人（当該特定多国籍企業グループ等の最終親会社等、中間親会社等（当該共同支配会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされる最終親会社等がある場合における中間親会社等その他の政令で定めるものを除く。ロ及び次号において同じ。）又は被部分保有親会社等（当該共同支配会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされる他の被部分保有親会社等が当該被部分保有親会社等の持分の全部を直接又は間接に有する場合における当該被部分保有親会社等を除く。ロ及び同号において同じ。）に限るものとし、その所在地国が我が国でないものを除く。以下この号及び次号において同じ。）がその所有持分を直接又は間接に有する共同支配会社等（ロに掲げるものを除く。） 当該共同支配会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられる割合として政令で定めるところにより計算した割合をいう。ロにおいて同じ。）を乗じて計算した金額
art-82-3/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-3/sub-1
a jointly controlled entity, etc. (excluding one listed in (b)) whose ownership interests are directly or indirectly held by that domestic corporation (limited to the ultimate parent company, etc., an intermediate parent company, etc. (excluding an intermediate parent company, etc. in the case where there is an ultimate parent company, etc. on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that jointly controlled entity, etc., or a tax equivalent thereto in a foreign country, is to be imposed, or anything else specified by Cabinet Order; the same applies in (b) and the following item) or a partially-owned parent entity (excluding that partially-owned parent entity in the case where another partially-owned parent entity on which corporation tax on the international minimum tax amount for each covered fiscal year pertaining to that jointly controlled entity, etc., or a tax equivalent thereto in a foreign country, is to be imposed directly or indirectly holds all of the interests in that partially-owned parent entity; the same applies in (b) and that item) of that specified multinational enterprise group, etc., and excluding one whose country of location is not Japan; hereinafter the same applies in this item and the following item): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that jointly controlled entity, etc. by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; the same applies in (b));
machine translation, not official
**ロ** 当該内国法人がその所有持分を構成会社等を通じて間接に有する共同支配会社等（当該構成会社等（当該共同支配会社等の中間親会社等又は被部分保有親会社等に限る。）が当該共同支配会社等の当該対象会計年度に係る国際最低課税額等を有する場合における当該共同支配会社等に限る。） 当該共同支配会社等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
art-82-3/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-3/sub-2
a jointly controlled entity, etc. whose ownership interests are indirectly held by that domestic corporation through a constituent entity (limited to that jointly controlled entity, etc. in the case where that constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that jointly controlled entity, etc.) has the international minimum tax amount, etc. for that covered fiscal year of that jointly controlled entity, etc.): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that jointly controlled entity, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that constituent entity;
machine translation, not official
**四** 共同支配会社等（第八十二条第十五号ハ（定義）に掲げるものに限る。） 次に掲げる恒久的施設等の区分に応じそれぞれ次に定めるところにより計算した金額
art-82-3/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-4
a jointly controlled entity, etc. (limited to one listed in Article 82, item (xv), (c) (Definitions)): the amount calculated as specified in each of the following for the categories of permanent establishment, etc. listed therein:
machine translation, not official
**イ** 当該内国法人がその所有持分を直接又は間接に有する共同支配会社等の恒久的施設等（ロに掲げるものを除く。） 当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合（所有持分その他の事情を勘案して当該内国法人に帰せられる割合として政令で定めるところにより計算した割合をいう。ロにおいて同じ。）を乗じて計算した金額
art-82-3/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-4/sub-1
a permanent establishment, etc. of a jointly controlled entity, etc. whose ownership interests are directly or indirectly held by that domestic corporation (excluding one listed in (b)): the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio (meaning the ratio calculated pursuant to the provisions of Cabinet Order as the ratio attributable to that domestic corporation, taking into account ownership interests and other circumstances; the same applies in (b));
machine translation, not official
**ロ** 当該内国法人がその所有持分を構成会社等を通じて間接に有する共同支配会社等の恒久的施設等（当該構成会社等（当該恒久的施設等の中間親会社等又は被部分保有親会社等に限る。）が当該恒久的施設等の当該対象会計年度に係る国際最低課税額等を有する場合における当該恒久的施設等に限る。） 当該恒久的施設等の当該対象会計年度に係る会社等別国際最低課税額に帰属割合を乗じて計算した金額から当該計算した金額のうち当該構成会社等に帰せられる部分の金額として政令で定めるところにより計算した金額を控除した残額
art-82-3/par-1/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-4/sub-2
a permanent establishment, etc. of a jointly controlled entity, etc. whose ownership interests are indirectly held by that domestic corporation through a constituent entity (limited to that permanent establishment, etc. in the case where that constituent entity (limited to an intermediate parent company, etc. or a partially-owned parent entity of that permanent establishment, etc.) has the international minimum tax amount, etc. for that covered fiscal year of that permanent establishment, etc.): the remaining amount after deducting, from the amount calculated by multiplying the international minimum tax amount by entity for that covered fiscal year of that permanent establishment, etc. by the attribution ratio, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of that calculated amount that is attributable to that constituent entity.
machine translation, not official
**第二項** 前項の「構成会社等に係るグループ国際最低課税額」とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額の合計額をいう。
art-82-3/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2
The term "group international minimum tax amount for constituent entities" referred to in the preceding paragraph means the sum of the amounts specified in each of the following items for the categories of cases listed in the respective items.
machine translation, not official
**一** 各対象会計年度に係る特定多国籍企業グループ等に属する構成会社等（無国籍構成会社等を除く。以下第三号までにおいて同じ。）の所在地国におけるイ（３）に規定する国別実効税率が基準税率を下回り、かつ、当該対象会計年度において当該所在地国に係る当該特定多国籍企業グループ等のイ（１）に規定する国別グループ純所得の金額がある場合 イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額
art-82-3/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
in the case where the jurisdictional effective tax rate prescribed in (a), (3) in the country of location of a constituent entity (excluding a stateless constituent entity; hereinafter the same applies up to item (iii)) belonging to a specified multinational enterprise group, etc. for each covered fiscal year is less than the base tax rate, and there is an amount of jurisdictional group net income prescribed in (a), (1) of that specified multinational enterprise group, etc. pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c):
machine translation, not official
**イ** 当該対象会計年度の当該所在地国に係る当期国別国際最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）
art-82-3/par-2/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1
the current jurisdictional international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)):
machine translation, not official
**（１）** 国別グループ純所得の金額（（ｉ）に掲げる金額から（ｉｉ）に掲げる金額を控除した残額をいう。以下第三号までにおいて同じ。）
art-82-3/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1/sub2-1
the amount of jurisdictional group net income (meaning the remaining amount after deducting the amount listed in (ii) from the amount listed in (i); hereinafter the same applies up to item (iii)):
machine translation, not official
**（ｉ）** 当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る個別計算所得金額の合計額
art-82-3/par-2/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1/sub2-1/sub3-1
the sum of the individual computed income for that covered fiscal year of all constituent entities whose country of location is that country of location;
machine translation, not official
**（ｉｉ）** 当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る個別計算損失金額の合計額
art-82-3/par-2/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1/sub2-1/sub3-2
the sum of the individual computed loss for that covered fiscal year of all constituent entities whose country of location is that country of location;
machine translation, not official
**（２）** 次に掲げる金額の合計額
art-82-3/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1/sub2-2
the sum of the following amounts:
machine translation, not official
**（ｉ）** 当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る俸給、給料、賃金、歳費、賞与又はこれらの性質を有する給与その他の費用の額として政令で定める金額の百分の五に相当する金額
art-82-3/par-2/item-1/sub-1/sub2-2/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1/sub2-2/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1/sub2-2/sub3-1
the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of salaries, wages, remuneration, annual allowances, bonuses or other payments of a similar nature, or other expenses, for that covered fiscal year of all constituent entities whose country of location is that country of location;
machine translation, not official
**（ｉｉ）** 当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る有形固定資産その他の資産の額として政令で定める金額の百分の五に相当する金額
art-82-3/par-2/item-1/sub-1/sub2-2/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1/sub2-2/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1/sub2-2/sub3-2
the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of tangible Fixed Assets or other assets for that covered fiscal year of all constituent entities whose country of location is that country of location;
machine translation, not official
**（３）** 基準税率から当該対象会計年度に係る当該所在地国における国別実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、かつ、当該対象会計年度において当該所在地国に係る国別グループ純所得の金額がある場合において、過去対象会計年度のうちに当該所在地国に係る（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
art-82-3/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1/sub2-3
the ratio obtained by deducting, from the base tax rate, the jurisdictional effective tax rate in that country of location for that covered fiscal year (meaning the ratio that the amount listed in (i) (in the case where the amount listed in (i) for that covered fiscal year exceeds zero and there is an amount of jurisdictional group net income pertaining to that country of location in that covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) pertaining to that country of location is less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the amount listed in (i) for that past covered fiscal year falls below zero, and in the case where the amount listed in (i) for that covered fiscal year is less than zero, zero) accounts for in the amount listed in (ii); the same applies in the following item):
machine translation, not official
**（ｉ）** 国別調整後対象租税額（当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る調整後対象租税額の合計額をいう。第三号において同じ。）
art-82-3/par-2/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1/sub2-3/sub3-1
the jurisdictional adjusted covered tax amount (meaning the sum of the adjusted covered taxes for that covered fiscal year of all constituent entities whose country of location is that country of location; the same applies in item (iii));
machine translation, not official
**（ｉｉ）** 国別グループ純所得の金額
art-82-3/par-2/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-1/sub2-3/sub3-2
the amount of jurisdictional group net income;
machine translation, not official
**ロ** 当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額（過去対象会計年度の構成会社等の所在地国に係る当期国別国際最低課税額に満たない金額として政令で定める金額の合計額をいう。次号イ及び第三号イにおいて同じ。）
art-82-3/par-2/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-2
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current jurisdictional international minimum tax amount pertaining to the country of location of a constituent entity for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (iii));
machine translation, not official
**ハ** 当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額（当該構成会社等（各種投資会社等に限る。）に係る個別計算所得金額のうち他の構成会社等に分配されなかつた部分に対応する国際最低課税額として政令で定める金額をいう。次号ロ及び第三号ロにおいて同じ。）
art-82-3/par-2/item-1/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-3
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income pertaining to that constituent entity (limited to an investment entity, etc.) that was not distributed to other constituent entities; the same applies in (b) of the following item and (b) of item (iii));
machine translation, not official
**ニ** 当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
art-82-3/par-2/item-1/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1/sub-4
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**二** 各対象会計年度に係る特定多国籍企業グループ等に属する構成会社等の所在地国における国別実効税率が基準税率以上であり、かつ、当該対象会計年度において当該所在地国に係る当該特定多国籍企業グループ等の国別グループ純所得の金額がある場合 イ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
art-82-3/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
in the case where the jurisdictional effective tax rate in the country of location of a constituent entity belonging to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is an amount of jurisdictional group net income of that specified multinational enterprise group, etc. pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b):
machine translation, not official
**イ** 当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
art-82-3/par-2/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2/sub-1
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**ロ** 当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
art-82-3/par-2/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2/sub-2
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
art-82-3/par-2/item-2/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2/sub-3
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**三** 各対象会計年度において特定多国籍企業グループ等に属する構成会社等の所在地国に係る当該特定多国籍企業グループ等の国別グループ純所得の金額がない場合 イ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特定国別調整後対象租税額を超える場合にあつては、イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額）
art-82-3/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
in the case where there is no amount of jurisdictional group net income of a specified multinational enterprise group, etc. pertaining to the country of location of a constituent entity belonging to that specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) (if, where the jurisdictional adjusted covered tax amount for that covered fiscal year is less than zero, the amount by which it falls below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
machine translation, not official
**イ** 当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
art-82-3/par-2/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3/sub-1
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**ロ** 当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
art-82-3/par-2/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3/sub-2
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の当該所在地国に係る特定国別調整後対象租税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に基準税率を乗じて計算した金額をいう。）を控除した残額
art-82-3/par-2/item-3/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3/sub-3
the remaining amount after deducting, from the amount by which the jurisdictional adjusted covered tax amount for that covered fiscal year falls below zero where it is less than zero, the specified jurisdictional adjusted covered tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the base tax rate):
machine translation, not official
**（１）** 当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る個別計算損失金額の合計額
art-82-3/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3/sub-3/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3/sub-3/sub2-1
the sum of the individual computed loss for that covered fiscal year of all constituent entities whose country of location is that country of location;
machine translation, not official
**（２）** 当該所在地国を所在地国とする全ての構成会社等の当該対象会計年度に係る個別計算所得金額の合計額
art-82-3/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3/sub-3/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3/sub-3/sub2-2
the sum of the individual computed income for that covered fiscal year of all constituent entities whose country of location is that country of location;
machine translation, not official
**ニ** 当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
art-82-3/par-2/item-3/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3/sub-4
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**四** 各対象会計年度に係る特定多国籍企業グループ等に属する無国籍構成会社等の無国籍構成会社等実効税率（当該対象会計年度に係る調整後対象租税額（当該対象会計年度に係る調整後対象租税額が零を超え、かつ、当該対象会計年度において当該無国籍構成会社等の個別計算所得金額がある場合において、過去対象会計年度のうちに調整後対象租税額が零を下回るものがあるときは、当該過去対象会計年度に係る調整後対象租税額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る調整後対象租税額が零を下回る場合には零とする。）が当該対象会計年度に係る個別計算所得金額のうちに占める割合をいう。イ（２）及び次号において同じ。）が基準税率を下回り、かつ、当該対象会計年度において当該無国籍構成会社等の個別計算所得金額がある場合 当該無国籍構成会社等のイからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額
art-82-3/par-2/item-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-4
in the case where the stateless constituent entity effective tax rate of a stateless constituent entity belonging to a specified multinational enterprise group, etc. for each covered fiscal year (meaning the ratio that the adjusted covered taxes for that covered fiscal year (in the case where the adjusted covered taxes for that covered fiscal year exceed zero and there is individual computed income of that stateless constituent entity in that covered fiscal year, if there is a past covered fiscal year for which the adjusted covered taxes are less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the adjusted covered taxes for that past covered fiscal year fall below zero, and in the case where the adjusted covered taxes for that covered fiscal year are less than zero, zero) account for in the individual computed income for that covered fiscal year; the same applies in (a), (2) and the following item) is less than the base tax rate, and there is individual computed income of that stateless constituent entity in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c) for that stateless constituent entity:
machine translation, not official
**イ** 当該対象会計年度に係る当期国際最低課税額（（１）に掲げる金額に（２）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）
art-82-3/par-2/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-4/sub-1
the current international minimum tax amount for that covered fiscal year (meaning the amount calculated by multiplying the amount listed in (1) by the ratio listed in (2); the same applies in (b)):
machine translation, not official
**（１）** 当該対象会計年度に係る個別計算所得金額
art-82-3/par-2/item-4/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-4/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-4/sub-1/sub2-1
the individual computed income for that covered fiscal year;
machine translation, not official
**（２）** 基準税率から当該対象会計年度に係る無国籍構成会社等実効税率を控除した割合
art-82-3/par-2/item-4/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-4/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-4/sub-1/sub2-2
the ratio obtained by deducting the stateless constituent entity effective tax rate for that covered fiscal year from the base tax rate;
machine translation, not official
**ロ** 当該対象会計年度に係る再計算国際最低課税額（過去対象会計年度に係る当期国際最低課税額に満たない金額として政令で定める金額の合計額をいう。次号イ及び第六号イにおいて同じ。）
art-82-3/par-2/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-4/sub-2
the recalculated international minimum tax amount for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current international minimum tax amount for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (vi));
machine translation, not official
**ハ** 当該対象会計年度に係る未分配所得国際最低課税額（当該無国籍構成会社等（各種投資会社等に限る。）の個別計算所得金額のうち他の構成会社等に分配されなかつた部分に対応する国際最低課税額として政令で定める金額をいう。次号ロ及び第六号ロにおいて同じ。）
art-82-3/par-2/item-4/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-4/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-4/sub-3
the international minimum tax amount on undistributed income for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income of that stateless constituent entity (limited to an investment entity, etc.) that was not distributed to other constituent entities; the same applies in (b) of the following item and (b) of item (vi));
machine translation, not official
**ニ** 当該対象会計年度に係る自国内最低課税額に係る税の額
art-82-3/par-2/item-4/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-4/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-4/sub-4
the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
machine translation, not official
**五** 各対象会計年度に係る特定多国籍企業グループ等に属する無国籍構成会社等の無国籍構成会社等実効税率が基準税率以上であり、かつ、当該対象会計年度において当該無国籍構成会社等の個別計算所得金額がある場合 当該無国籍構成会社等のイ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
art-82-3/par-2/item-5 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-5
in the case where the stateless constituent entity effective tax rate of a stateless constituent entity belonging to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is individual computed income of that stateless constituent entity in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b) for that stateless constituent entity:
machine translation, not official
**イ** 当該対象会計年度に係る再計算国際最低課税額
art-82-3/par-2/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-5/sub-1
the recalculated international minimum tax amount for that covered fiscal year;
machine translation, not official
**ロ** 当該対象会計年度に係る未分配所得国際最低課税額
art-82-3/par-2/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-5/sub-2
the international minimum tax amount on undistributed income for that covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度に係る自国内最低課税額に係る税の額
art-82-3/par-2/item-5/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-5/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-5/sub-3
the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
machine translation, not official
**六** 各対象会計年度において特定多国籍企業グループ等に属する無国籍構成会社等の個別計算所得金額がない場合 当該無国籍構成会社等のイ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特定調整後対象租税額を超える場合にあつては、イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額）
art-82-3/par-2/item-6 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6
in the case where there is no individual computed income of a stateless constituent entity belonging to a specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) for that stateless constituent entity (if, where the adjusted covered taxes for that covered fiscal year are less than zero, the amount by which they fall below zero exceeds the specified adjusted covered taxes prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
machine translation, not official
**イ** 当該対象会計年度に係る再計算国際最低課税額
art-82-3/par-2/item-6/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6/sub-1
the recalculated international minimum tax amount for that covered fiscal year;
machine translation, not official
**ロ** 当該対象会計年度に係る未分配所得国際最低課税額
art-82-3/par-2/item-6/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6/sub-2
the international minimum tax amount on undistributed income for that covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度に係る調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度に係る特定調整後対象租税額（当該無国籍構成会社等の当該対象会計年度に係る個別計算損失金額に基準税率を乗じて計算した金額をいう。）を控除した残額
art-82-3/par-2/item-6/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6/sub-3
the remaining amount after deducting, from the amount by which the adjusted covered taxes for that covered fiscal year fall below zero where they are less than zero, the specified adjusted covered taxes for that covered fiscal year (meaning the amount calculated by multiplying the individual computed loss for that covered fiscal year of that stateless constituent entity by the base tax rate);
machine translation, not official
**ニ** 当該対象会計年度に係る自国内最低課税額に係る税の額
art-82-3/par-2/item-6/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6/sub-4
the amount of tax on a domestic minimum top-up amount for that covered fiscal year.
machine translation, not official
**第三項** 特定多国籍企業グループ等に属する構成会社等の所在地国を所在地国とする次に掲げる構成会社等（以下この項において「特定構成会社等」という。）がある場合には、特定構成会社等と特定構成会社等以外の構成会社等とに区分して、それぞれの特定構成会社等（当該所在地国に当該特定構成会社等（第二号に掲げる特定構成会社等に限る。）のみで構成される企業集団がある場合には当該企業集団に属する他の特定構成会社等を含むものとし、当該所在地国に当該特定構成会社等（第三号に掲げる特定構成会社等に限る。）以外の他の特定構成会社等（同号に掲げる特定構成会社等に限る。）がある場合には当該他の特定構成会社等を含む。）ごとに前項第一号から第三号までの規定を適用する。
art-82-3/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3
In the case where there are any of the following constituent entities whose country of location is the country of location of a constituent entity belonging to a specified multinational enterprise group, etc. (referred to as "specified constituent entities" in this paragraph), the provisions of items (i) through (iii) of the preceding paragraph apply separately to specified constituent entities and constituent entities other than specified constituent entities, for each specified constituent entity (in the case where there is, in that country of location, a group of enterprises consisting solely of those specified constituent entities (limited to specified constituent entities listed in item (ii)), including other specified constituent entities belonging to that group of enterprises, and in the case where there are, in that country of location, other specified constituent entities (limited to specified constituent entities listed in item (iii)) other than that specified constituent entity (limited to a specified constituent entity listed in that item), including those other specified constituent entities).
machine translation, not official
**一** 被少数保有構成会社等（次号及び第三号に掲げるものを除く。）
art-82-3/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3/item-1
a minority-owned constituent entity (excluding those listed in the following item and item (iii));
machine translation, not official
**二** 被少数保有親構成会社等（次号に掲げるものを除く。）又は被少数保有子構成会社等（同号に掲げるものを除く。）
art-82-3/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3/item-2
a minority-owned parent constituent entity (excluding one listed in the following item) or a minority-owned subsidiary constituent entity (excluding one listed in that item);
machine translation, not official
**三** 各種投資会社等
art-82-3/par-3/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3/item-3
an investment entity, etc.
machine translation, not official
**第四項** 第一項の「共同支配会社等に係るグループ国際最低課税額」とは、特定多国籍企業グループ等に係る共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等ごとに次の各号に掲げる場合の区分に応じ当該各号に定める金額を合計した金額の合計額をいう。
art-82-3/par-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4
The term "group international minimum tax amount for jointly controlled entities, etc." referred to in paragraph (1) means the sum of the amounts obtained by adding up, for each jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc., the amounts specified in each of the following items for the categories of cases listed in the respective items.
machine translation, not official
**一** 各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（無国籍共同支配会社等を除く。以下第三号までにおいて同じ。）の所在地国におけるイ（３）に規定する国別実効税率が基準税率を下回り、かつ、当該対象会計年度において当該所在地国に係るイ（１）に規定する国別グループ純所得の金額がある場合 イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額
art-82-3/par-4/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1
in the case where the jurisdictional effective tax rate prescribed in (a), (3) in the country of location of a jointly controlled entity, etc. (excluding a stateless jointly controlled entity; hereinafter the same applies up to item (iii)) pertaining to a specified multinational enterprise group, etc. for each covered fiscal year is less than the base tax rate, and there is an amount of jurisdictional group net income prescribed in (a), (1) pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c):
machine translation, not official
**イ** 当該対象会計年度の当該所在地国に係る当期国別国際最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）
art-82-3/par-4/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1
the current jurisdictional international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)):
machine translation, not official
**（１）** 国別グループ純所得の金額（（ｉ）に掲げる金額から（ｉｉ）に掲げる金額を控除した残額をいう。以下第三号までにおいて同じ。）
art-82-3/par-4/item-1/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1/sub2-1
the amount of jurisdictional group net income (meaning the remaining amount after deducting the amount listed in (ii) from the amount listed in (i); hereinafter the same applies up to item (iii)):
machine translation, not official
**（ｉ）** 当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る個別計算所得金額の合計額
art-82-3/par-4/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1/sub2-1/sub3-1
the sum of the individual computed income for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
machine translation, not official
**（ｉｉ）** 当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る個別計算損失金額の合計額
art-82-3/par-4/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1/sub2-1/sub3-2
the sum of the individual computed loss for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
machine translation, not official
**（２）** 次に掲げる金額の合計額
art-82-3/par-4/item-1/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1/sub2-2
the sum of the following amounts:
machine translation, not official
**（ｉ）** 当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る俸給、給料、賃金、歳費、賞与又はこれらの性質を有する給与その他の費用の額として政令で定める金額の百分の五に相当する金額
art-82-3/par-4/item-1/sub-1/sub2-2/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1/sub2-2/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1/sub2-2/sub3-1
the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of salaries, wages, remuneration, annual allowances, bonuses or other payments of a similar nature, or other expenses, for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
machine translation, not official
**（ｉｉ）** 当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る有形固定資産その他の資産の額として政令で定める金額の百分の五に相当する金額
art-82-3/par-4/item-1/sub-1/sub2-2/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1/sub2-2/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1/sub2-2/sub3-2
the amount equivalent to 5 percent of the amount specified by Cabinet Order as the amount of tangible Fixed Assets or other assets for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
machine translation, not official
**（３）** 基準税率から当該対象会計年度に係る当該所在地国における国別実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、かつ、当該対象会計年度において当該所在地国に係る国別グループ純所得の金額がある場合において、過去対象会計年度のうちに当該所在地国に係る（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
art-82-3/par-4/item-1/sub-1/sub2-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1/sub2-3
the ratio obtained by deducting, from the base tax rate, the jurisdictional effective tax rate in that country of location for that covered fiscal year (meaning the ratio that the amount listed in (i) (in the case where the amount listed in (i) for that covered fiscal year exceeds zero and there is an amount of jurisdictional group net income pertaining to that country of location in that covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) pertaining to that country of location is less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the amount listed in (i) for that past covered fiscal year falls below zero, and in the case where the amount listed in (i) for that covered fiscal year is less than zero, zero) accounts for in the amount listed in (ii); the same applies in the following item):
machine translation, not official
**（ｉ）** 国別調整後対象租税額（当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る調整後対象租税額の合計額をいう。第三号において同じ。）
art-82-3/par-4/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1/sub2-3/sub3-1
the jurisdictional adjusted covered tax amount (meaning the sum of the adjusted covered taxes for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location; the same applies in item (iii));
machine translation, not official
**（ｉｉ）** 国別グループ純所得の金額
art-82-3/par-4/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-1/sub2-3/sub3-2
the amount of jurisdictional group net income;
machine translation, not official
**ロ** 当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額（過去対象会計年度の共同支配会社等の所在地国に係る当期国別国際最低課税額に満たない金額として政令で定める金額の合計額をいう。次号イ及び第三号イにおいて同じ。）
art-82-3/par-4/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-2
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current jurisdictional international minimum tax amount pertaining to the country of location of a jointly controlled entity, etc. for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (iii));
machine translation, not official
**ハ** 当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額（当該共同支配会社等（各種投資会社等に限る。ハにおいて同じ。）に係る個別計算所得金額のうち当該共同支配会社等に係る他の共同支配会社等に分配されなかつた部分に対応する国際最低課税額として政令で定める金額をいう。次号ロ及び第三号ロにおいて同じ。）
art-82-3/par-4/item-1/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-3
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income pertaining to that jointly controlled entity, etc. (limited to an investment entity, etc.; the same applies in (c)) that was not distributed to other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc.; the same applies in (b) of the following item and (b) of item (iii));
machine translation, not official
**ニ** 当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
art-82-3/par-4/item-1/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1/sub-4
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**二** 各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等の所在地国における国別実効税率が基準税率以上であり、かつ、当該対象会計年度において当該所在地国に係る国別グループ純所得の金額がある場合 イ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
art-82-3/par-4/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2
in the case where the jurisdictional effective tax rate in the country of location of a jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is an amount of jurisdictional group net income pertaining to that country of location in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b):
machine translation, not official
**イ** 当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
art-82-3/par-4/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2/sub-1
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**ロ** 当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
art-82-3/par-4/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2/sub-2
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
art-82-3/par-4/item-2/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2/sub-3
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**三** 各対象会計年度において特定多国籍企業グループ等に係る共同支配会社等の所在地国に係る国別グループ純所得の金額がない場合 イ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特定国別調整後対象租税額を超える場合にあつては、イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額）
art-82-3/par-4/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
in the case where there is no amount of jurisdictional group net income pertaining to the country of location of a jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) (if, where the jurisdictional adjusted covered tax amount for that covered fiscal year is less than zero, the amount by which it falls below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
machine translation, not official
**イ** 当該対象会計年度の当該所在地国に係る再計算国別国際最低課税額
art-82-3/par-4/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3/sub-1
the recalculated country-by-country international minimum tax amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**ロ** 当該対象会計年度の当該所在地国に係る未分配所得国際最低課税額
art-82-3/par-4/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3/sub-2
the international minimum tax amount on undistributed income pertaining to that country of location for that covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度に係る国別調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の当該所在地国に係る特定国別調整後対象租税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に基準税率を乗じて計算した金額をいう。）を控除した残額
art-82-3/par-4/item-3/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3/sub-3
the remaining amount after deducting, from the amount by which the jurisdictional adjusted covered tax amount for that covered fiscal year falls below zero where it is less than zero, the specified jurisdictional adjusted covered tax amount pertaining to that country of location for that covered fiscal year (meaning the amount calculated by multiplying the remaining amount after deducting the amount listed in (2) from the amount listed in (1) by the base tax rate):
machine translation, not official
**（１）** 当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る個別計算損失金額の合計額
art-82-3/par-4/item-3/sub-3/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3/sub-3/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3/sub-3/sub2-1
the sum of the individual computed loss for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
machine translation, not official
**（２）** 当該共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の当該対象会計年度に係る個別計算所得金額の合計額
art-82-3/par-4/item-3/sub-3/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3/sub-3/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3/sub-3/sub2-2
the sum of the individual computed income for that covered fiscal year of that jointly controlled entity, etc. and other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. whose country of location is that country of location;
machine translation, not official
**ニ** 当該対象会計年度の当該所在地国に係る自国内最低課税額に係る税の額
art-82-3/par-4/item-3/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3/sub-4
the amount of tax on a domestic minimum top-up amount pertaining to that country of location for that covered fiscal year;
machine translation, not official
**四** 各対象会計年度に係る特定多国籍企業グループ等に係る無国籍共同支配会社等の無国籍共同支配会社等実効税率（当該対象会計年度に係る調整後対象租税額（当該対象会計年度に係る調整後対象租税額が零を超え、かつ、当該対象会計年度において当該無国籍共同支配会社等の個別計算所得金額がある場合において、過去対象会計年度のうちに調整後対象租税額が零を下回るものがあるときは、当該過去対象会計年度に係る調整後対象租税額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る調整後対象租税額が零を下回る場合には零とする。）が当該対象会計年度に係る個別計算所得金額のうちに占める割合をいう。イ（２）及び次号において同じ。）が基準税率を下回り、かつ、当該対象会計年度において当該無国籍共同支配会社等の個別計算所得金額がある場合 当該無国籍共同支配会社等のイからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額
art-82-3/par-4/item-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-4
in the case where the stateless jointly controlled entity effective tax rate of a stateless jointly controlled entity pertaining to a specified multinational enterprise group, etc. for each covered fiscal year (meaning the ratio that the adjusted covered taxes for that covered fiscal year (in the case where the adjusted covered taxes for that covered fiscal year exceed zero and there is individual computed income of that stateless jointly controlled entity in that covered fiscal year, if there is a past covered fiscal year for which the adjusted covered taxes are less than zero, the remaining amount after deducting the amount specified by Cabinet Order as the portion carried forward to that covered fiscal year out of the amount of the portion by which the adjusted covered taxes for that past covered fiscal year fall below zero, and in the case where the adjusted covered taxes for that covered fiscal year are less than zero, zero) account for in the individual computed income for that covered fiscal year; the same applies in (a), (2) and the following item) is less than the base tax rate, and there is individual computed income of that stateless jointly controlled entity in that covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c) for that stateless jointly controlled entity:
machine translation, not official
**イ** 当該対象会計年度に係る当期国際最低課税額（（１）に掲げる金額に（２）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）
art-82-3/par-4/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-4/sub-1
the current international minimum tax amount for that covered fiscal year (meaning the amount calculated by multiplying the amount listed in (1) by the ratio listed in (2); the same applies in (b)):
machine translation, not official
**（１）** 当該対象会計年度に係る個別計算所得金額
art-82-3/par-4/item-4/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-4/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-4/sub-1/sub2-1
the individual computed income for that covered fiscal year;
machine translation, not official
**（２）** 基準税率から当該対象会計年度に係る無国籍共同支配会社等実効税率を控除した割合
art-82-3/par-4/item-4/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-4/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-4/sub-1/sub2-2
the ratio obtained by deducting the stateless jointly controlled entity effective tax rate for that covered fiscal year from the base tax rate;
machine translation, not official
**ロ** 当該対象会計年度に係る再計算国際最低課税額（過去対象会計年度に係る当期国際最低課税額に満たない金額として政令で定める金額の合計額をいう。次号イ及び第六号イにおいて同じ。）
art-82-3/par-4/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-4/sub-2
the recalculated international minimum tax amount for that covered fiscal year (meaning the sum of the amounts specified by Cabinet Order as the amounts by which the current international minimum tax amount for a past covered fiscal year fell short; the same applies in (a) of the following item and (a) of item (vi));
machine translation, not official
**ハ** 当該対象会計年度に係る未分配所得国際最低課税額（当該無国籍共同支配会社等（各種投資会社等に限る。ハにおいて同じ。）の個別計算所得金額のうち当該無国籍共同支配会社等に係る他の共同支配会社等に分配されなかつた部分に対応する国際最低課税額として政令で定める金額をいう。次号ロ及び第六号ロにおいて同じ。）
art-82-3/par-4/item-4/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-4/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-4/sub-3
the international minimum tax amount on undistributed income for that covered fiscal year (meaning the amount specified by Cabinet Order as the international minimum tax amount corresponding to the portion of the individual computed income of that stateless jointly controlled entity (limited to an investment entity, etc.; the same applies in (c)) that was not distributed to other jointly controlled entities, etc. pertaining to that stateless jointly controlled entity; the same applies in (b) of the following item and (b) of item (vi));
machine translation, not official
**ニ** 当該対象会計年度に係る自国内最低課税額に係る税の額
art-82-3/par-4/item-4/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-4/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-4/sub-4
the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
machine translation, not official
**五** 各対象会計年度に係る特定多国籍企業グループ等に係る無国籍共同支配会社等の無国籍共同支配会社等実効税率が基準税率以上であり、かつ、当該対象会計年度において当該無国籍共同支配会社等の個別計算所得金額がある場合 当該無国籍共同支配会社等のイ及びロに掲げる金額の合計額からハに掲げる金額を控除した残額
art-82-3/par-4/item-5 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-5
in the case where the stateless jointly controlled entity effective tax rate of a stateless jointly controlled entity pertaining to a specified multinational enterprise group, etc. for each covered fiscal year is the base tax rate or more, and there is individual computed income of that stateless jointly controlled entity in that covered fiscal year: the remaining amount after deducting the amount listed in (c) from the sum of the amounts listed in (a) and (b) for that stateless jointly controlled entity:
machine translation, not official
**イ** 当該対象会計年度に係る再計算国際最低課税額
art-82-3/par-4/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-5/sub-1
the recalculated international minimum tax amount for that covered fiscal year;
machine translation, not official
**ロ** 当該対象会計年度に係る未分配所得国際最低課税額
art-82-3/par-4/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-5/sub-2
the international minimum tax amount on undistributed income for that covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度に係る自国内最低課税額に係る税の額
art-82-3/par-4/item-5/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-5/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-5/sub-3
the amount of tax on a domestic minimum top-up amount for that covered fiscal year;
machine translation, not official
**六** 各対象会計年度において特定多国籍企業グループ等に係る無国籍共同支配会社等の個別計算所得金額がない場合 当該無国籍共同支配会社等のイ及びロに掲げる金額の合計額からニに掲げる金額を控除した残額（当該対象会計年度に係る調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度に係るハに規定する特定調整後対象租税額を超える場合にあつては、イからハまでに掲げる金額の合計額からニに掲げる金額を控除した残額）
art-82-3/par-4/item-6 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-6
in the case where there is no individual computed income of a stateless jointly controlled entity pertaining to a specified multinational enterprise group, etc. in each covered fiscal year: the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) and (b) for that stateless jointly controlled entity (if, where the adjusted covered taxes for that covered fiscal year are less than zero, the amount by which they fall below zero exceeds the specified adjusted covered taxes prescribed in (c) for that covered fiscal year, the remaining amount after deducting the amount listed in (d) from the sum of the amounts listed in (a) through (c)):
machine translation, not official
**イ** 当該対象会計年度に係る再計算国際最低課税額
art-82-3/par-4/item-6/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-6/sub-1
the recalculated international minimum tax amount for that covered fiscal year;
machine translation, not official
**ロ** 当該対象会計年度に係る未分配所得国際最低課税額
art-82-3/par-4/item-6/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-6/sub-2
the international minimum tax amount on undistributed income for that covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度に係る調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度に係る特定調整後対象租税額（当該無国籍共同支配会社等の当該対象会計年度に係る個別計算損失金額に基準税率を乗じて計算した金額をいう。）を控除した残額
art-82-3/par-4/item-6/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-6/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-6/sub-3
the remaining amount after deducting, from the amount by which the adjusted covered taxes for that covered fiscal year fall below zero where they are less than zero, the specified adjusted covered taxes for that covered fiscal year (meaning the amount calculated by multiplying the individual computed loss for that covered fiscal year of that stateless jointly controlled entity by the base tax rate);
machine translation, not official
**ニ** 当該対象会計年度に係る自国内最低課税額に係る税の額
art-82-3/par-4/item-6/sub-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-6/sub-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-6/sub-4
the amount of tax on a domestic minimum top-up amount for that covered fiscal year.
machine translation, not official
**第五項** 特定多国籍企業グループ等に係る共同支配会社等の所在地国を所在地国とする次に掲げる共同支配会社等（以下この項において「特定共同支配会社等」という。）がある場合には、特定共同支配会社等と特定共同支配会社等以外の共同支配会社等とに区分して、それぞれの特定共同支配会社等（当該所在地国に当該特定共同支配会社等（第二号に掲げる特定共同支配会社等に限る。）のみで構成される企業集団がある場合には当該企業集団に属する他の特定共同支配会社等を含むものとし、当該所在地国に当該特定共同支配会社等（第三号に掲げる特定共同支配会社等に限る。）以外の他の特定共同支配会社等（同号に掲げる特定共同支配会社等に限る。）がある場合には当該他の特定共同支配会社等を含む。）ごとに前項第一号から第三号までの規定を適用する。
art-82-3/par-5 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5
In the case where there are any of the following jointly controlled entities, etc. whose country of location is the country of location of a jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. (referred to as "specified jointly controlled entities" in this paragraph), the provisions of items (i) through (iii) of the preceding paragraph apply separately to specified jointly controlled entities and jointly controlled entities, etc. other than specified jointly controlled entities, for each specified jointly controlled entity (in the case where there is, in that country of location, a group of enterprises consisting solely of those specified jointly controlled entities (limited to specified jointly controlled entities listed in item (ii)), including other specified jointly controlled entities belonging to that group of enterprises, and in the case where there are, in that country of location, other specified jointly controlled entities (limited to specified jointly controlled entities listed in item (iii)) other than that specified jointly controlled entity (limited to a specified jointly controlled entity listed in that item), including those other specified jointly controlled entities).
machine translation, not official
**一** 被少数保有共同支配会社等（次号及び第三号に掲げるものを除く。）
art-82-3/par-5/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5/item-1
a minority-owned jointly controlled entity (excluding those listed in the following item and item (iii));
machine translation, not official
**二** 被少数保有親共同支配会社等（次号に掲げるものを除く。）又は被少数保有子共同支配会社等（同号に掲げるものを除く。）
art-82-3/par-5/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5/item-2
a minority-owned parent jointly controlled entity (excluding one listed in the following item) or a minority-owned subsidiary jointly controlled entity (excluding one listed in that item);
machine translation, not official
**三** 各種投資会社等
art-82-3/par-5/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5/item-3
an investment entity, etc.
machine translation, not official
**第六項** 特定多国籍企業グループ等に属する構成会社等が国等（我が国又は我が国以外の国若しくは地域をいう。第二号において同じ。）の租税に関する法令において自国内最低課税額に係る税を課することとされている場合において、各対象会計年度の当該自国内最低課税額に係る税が次に掲げる要件の全てを満たすときは、当該対象会計年度の当該構成会社等の所在地国に係る第二項第一号から第三号までに定める金額（当該構成会社等が無国籍構成会社等である場合にあつては、当該構成会社等の同項第四号から第六号までに定める金額）は、零とする。
art-82-3/par-6 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6
In the case where tax on a domestic minimum top-up amount is to be imposed on a constituent entity belonging to a specified multinational enterprise group, etc. under the laws and regulations concerning taxes of a country, etc. (meaning Japan or a country or region other than Japan; the same applies in item (ii)), if the tax on a domestic minimum top-up amount for each covered fiscal year satisfies all of the following requirements, the amount specified in items (i) through (iii) of paragraph (2) pertaining to the country of location of that constituent entity for that covered fiscal year (in the case where that constituent entity is a stateless constituent entity, the amount specified in items (iv) through (vi) of that paragraph for that constituent entity) is to be zero.
machine translation, not official
**一** 当該自国内最低課税額に係る税に関する法令が、各対象会計年度の国際最低課税額に対する法人税における当期純損益金額（第八十二条第二十六号に規定する当期純損益金額をいう。次項第二号において同じ。）の計算に関する規定と同様であると認められる規定が設けられている法令として政令で定めるものであること。
art-82-3/par-6/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-6/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6/item-1
the laws and regulations concerning that tax on a domestic minimum top-up amount are laws and regulations specified by Cabinet Order as those containing provisions found to be similar to the provisions concerning the calculation of the net income or loss for the fiscal year (meaning the net income or loss for the fiscal year prescribed in Article 82, item (xxvi); the same applies in item (ii) of the following paragraph) in corporation tax on the international minimum tax amount for each covered fiscal year;
machine translation, not official
**二** 当該自国内最低課税額に係る税に関する法令が、最終親会社等又は被部分保有親会社等が当該対象会計年度開始の日からその終了の日までの期間において当該国等を所在地国とする全ての構成会社等に係る持分の全てを有する場合にのみ自国内最低課税額に係る税を課することとされているものでないことその他の政令で定める要件を満たすものであること。
art-82-3/par-6/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-6/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6/item-2
the laws and regulations concerning that tax on a domestic minimum top-up amount satisfy the requirement of not imposing tax on a domestic minimum top-up amount only in the case where the ultimate parent company, etc. or a partially-owned parent entity holds all of the interests in all constituent entities whose country of location is that country, etc. during the period from the first day of that covered fiscal year to the last day thereof, or any other requirement specified by Cabinet Order.
machine translation, not official
**第七項** 特定多国籍企業グループ等の最終親会社等が各対象会計年度において次に掲げる要件その他の財務省令で定める要件を満たしていると国際的に認められる国又は地域として財務大臣が指定する国又は地域を所在地国とする場合には、当該対象会計年度の当該特定多国籍企業グループ等に属する構成会社等に係る第二項第一号から第三号までに定める金額（当該構成会社等が無国籍構成会社等である場合にあつては、当該構成会社等の同項第四号から第六号までに定める金額）は、零とする。
art-82-3/par-7 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7
In the case where the ultimate parent company, etc. of a specified multinational enterprise group, etc., in each covered fiscal year, has as its country of location a country or region designated by the Minister of Finance as a country or region internationally recognized as satisfying the following requirements and other requirements specified by Ministry of Finance Order, the amount specified in items (i) through (iii) of paragraph (2) pertaining to a constituent entity belonging to that specified multinational enterprise group, etc. for that covered fiscal year (in the case where that constituent entity is a stateless constituent entity, the amount specified in items (iv) through (vi) of that paragraph for that constituent entity) is to be zero.
machine translation, not official
**一** その国又は地域の租税に関する法令（令和十一年一月一日前に制定されたものに限る。次号及び第三号において同じ。）において、百分の二十以上の税率により会社等の所得に対する租税を課することとされていること。
art-82-3/par-7/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7/item-1
under the laws and regulations concerning taxes of that country or region (limited to those enacted before January 1, 2029; the same applies in the following item and item (iii)), taxes on the income of companies, etc. are to be imposed at a tax rate of 20 percent or more;
machine translation, not official
**二** その国又は地域の租税に関する法令において、自国内最低課税額に係る税を課することとされていること、又は会社等の所得に対する租税の額が当該会社等の当期純損益金額に照らして過少であると認められる場合において租税の適正な負担を求めるため当該会社等の各対象会計年度に係る当期純損益金額を基礎として計算した金額に対して百分の十五以上の税率により租税（自国内最低課税額に係る税を除く。）を課することとされていること。
art-82-3/par-7/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7/item-2
under the laws and regulations concerning taxes of that country or region, tax on a domestic minimum top-up amount is to be imposed, or, in the case where the amount of taxes on the income of a company, etc. is found to be too small in light of the net income or loss for the fiscal year of that company, etc., taxes (excluding tax on a domestic minimum top-up amount) are to be imposed, in order to seek an appropriate tax burden, at a tax rate of 15 percent or more on the amount calculated on the basis of the net income or loss for the fiscal year for each covered fiscal year of that company, etc.;
machine translation, not official
**三** その国又は地域の租税に関する法令において、他の会社等に持分を直接又は間接に有される会社等（以下この号において「子会社等」という。）がその本店又は主たる事務所の所在する国又は地域においてその事業の管理、支配及び運営を自ら行つていない場合その他の場合において、当該子会社等の所得の金額を当該他の会社等の収益の額とみなして益金の額に算入する規定であつて、原則として当該子会社等の全ての所得の金額を基礎としてその益金の額に算入する金額を算出するものが設けられていること。
art-82-3/par-7/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7/item-3
the laws and regulations concerning taxes of that country or region contain provisions under which, in the case where a company, etc. whose interests are directly or indirectly held by another company, etc. (referred to as a "subsidiary, etc." in this item) does not itself carry out the management, control and operation of its business in the country or region in which its head office or principal office is located, or in any other case, the amount of income of that subsidiary, etc. is deemed to be the amount of proceeds of that other company, etc. and is included in the amount of gross profit, and which, in principle, calculate the amount to be included in the amount of gross profit on the basis of the entire amount of income of that subsidiary, etc.;
machine translation, not official
**四** その国又は地域の租税に関する法令において、会社等の所得に対する租税の額からその国又は地域以外の国又は地域の租税に関する法令により当該会社等の所得に対して課される租税の額を控除することができる規定（自国内最低課税額に係る税の額を控除することができるものに限る。）が設けられていること。
art-82-3/par-7/item-4 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7/item-4
the laws and regulations concerning taxes of that country or region contain provisions that allow the amount of taxes imposed on the income of a company, etc. under the laws and regulations concerning taxes of a country or region other than that country or region to be deducted from the amount of taxes on the income of that company, etc. (limited to those that allow the amount of tax on a domestic minimum top-up amount to be deducted).
machine translation, not official
**第八項** 特定多国籍企業グループ等に属する構成会社等（各種投資会社等を除く。以下この項において同じ。）が各対象会計年度において次に掲げる要件の全てを満たす場合には、当該対象会計年度の当該構成会社等の所在地国に係る第二項第一号イに規定する当期国別国際最低課税額は、零とする。
art-82-3/par-8 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8
In the case where a constituent entity belonging to a specified multinational enterprise group, etc. (excluding an investment entity, etc.; hereinafter the same applies in this paragraph) satisfies all of the following requirements in each covered fiscal year, the current jurisdictional international minimum tax amount prescribed in paragraph (2), item (i), (a) pertaining to the country of location of that constituent entity for that covered fiscal year is to be zero.
machine translation, not official
**一** 当該構成会社等の所在地国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の収入金額の平均額として政令で定めるところにより計算した金額が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
art-82-3/par-8/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8/item-1
the amount calculated, as specified by Cabinet Order, as the average amount of the revenue in the country of location of the constituent entity of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
machine translation, not official
**二** 当該構成会社等の所在地国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の利益又は損失の額の平均額として政令で定めるところにより計算した金額が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
art-82-3/par-8/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-8/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8/item-2
the amount calculated, as specified by Cabinet Order, as the average amount of profit or loss in the country of location of the constituent entity of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order.
machine translation, not official
**第九項** 特定多国籍企業グループ等に属する構成会社等（当該構成会社等の所在地国を所在地国とする構成会社等のうちに連結除外構成会社等（企業集団の計算書類において連結の範囲から除かれる構成会社等として財務省令で定めるものをいう。以下この項において同じ。）が含まれるものに限る。）が各対象会計年度において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該所在地国に係る第二項第一号イに規定する当期国別国際最低課税額は、零とする。
art-82-3/par-9 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9
In the case where a constituent entity belonging to a specified multinational enterprise group, etc. (limited to one where the constituent entities whose country of location is the country of location of that constituent entity include a constituent entity excluded from consolidation (meaning a constituent entity specified by Ministry of Finance Order as a constituent entity excluded from the scope of consolidation in the financial statements of a group of enterprises; the same applies hereinafter in this paragraph)) meets any of the following requirements in each covered fiscal year, the current jurisdictional international minimum tax amount prescribed in paragraph (2), item (i)(a) pertaining to that country of location for the covered fiscal year is zero:
machine translation, not official
**一** イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十五以上であること。
art-82-3/par-9/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9/item-1
the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 15 percent or more:
machine translation, not official
**イ** 当該所在地国を所在地国とする全ての構成会社等（連結除外構成会社等を除く。）の当該対象会計年度に係る調整後対象租税額及び我が国の租税に関する法令又はこれに相当するものにより国際的な租税に関する情報の交換のために提供された当該特定多国籍企業グループ等の当該対象会計年度に係る当該所在地国の税額に関する事項のうち財務省令で定めるものに係る金額（当該連結除外構成会社等に係る部分に限る。）の合計額として政令で定める金額
art-82-3/par-9/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9/item-1/sub-1
the amount specified by Cabinet Order as the sum of the adjusted covered taxes for the covered fiscal year of all constituent entities whose country of location is that country of location (excluding constituent entities excluded from consolidation) and the amount pertaining to the matters specified by Ministry of Finance Order, out of the matters concerning the amount of tax in that country of location for the covered fiscal year of the specified multinational enterprise group, etc. that have been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
machine translation, not official
**ロ** 当該所在地国を所在地国とする全ての構成会社等（連結除外構成会社等を除く。）の当該対象会計年度に係る個別計算所得金額の合計額から当該対象会計年度に係る個別計算損失金額の合計額を減算した金額に、我が国の租税に関する法令又はこれに相当するものにより国際的な租税に関する情報の交換のために提供された当該特定多国籍企業グループ等の当該対象会計年度に係る当該所在地国の収入金額（当該連結除外構成会社等に係る部分に限る。）を加算した金額として政令で定める金額
art-82-3/par-9/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9/item-1/sub-2
the amount specified by Cabinet Order as the amount obtained by adding, to the amount obtained by subtracting the sum of the individual computed loss for the covered fiscal year from the sum of the individual computed income for the covered fiscal year of all constituent entities whose country of location is that country of location (excluding constituent entities excluded from consolidation), the revenue in that country of location for the covered fiscal year of the specified multinational enterprise group, etc. that has been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
machine translation, not official
**二** 前号ロに掲げる金額が当該対象会計年度の当該構成会社等に係る第二項第一号イ（２）に掲げる金額以下であること。
art-82-3/par-9/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9/item-2
the amount listed in (b) of the preceding item does not exceed the amount listed in paragraph (2), item (i)(a)(2) pertaining to the constituent entity for the covered fiscal year.
machine translation, not official
**第十項** 第三項の規定は、前項の所在地国を所在地国とする第三項に規定する特定構成会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第九項第一号」と読み替えるものとする。
art-82-3/par-10 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-10 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-10
The provisions of paragraph (3) apply mutatis mutandis in the case where there is a specified constituent entity prescribed in paragraph (3) whose country of location is the country of location referred to in the preceding paragraph. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in paragraph (3) is deemed to be replaced with "paragraph (9), item (i)".
machine translation, not official
**第十一項** 第六項から第九項までの規定は、これらの規定の特定多国籍企業グループ等のこれらの規定の各対象会計年度に係るグループ国際最低課税額等報告事項等（第一項の内国法人について第六項から第九項までのいずれかの規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供がある場合（第百五十条の三第三項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）に限り、適用する。
art-82-3/par-11 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-11 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-11
The provisions of paragraphs (6) through (9) apply only in the case where the group international minimum tax report items, etc. (limited to those including a statement to the effect that the application of any of paragraphs (6) through (9) is sought with regard to the domestic corporation referred to in paragraph (1); the same applies hereinafter in this paragraph) for each covered fiscal year referred to in those provisions of the specified multinational enterprise group, etc. referred to in those provisions have been provided, or in the case where matters equivalent to the group international minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply).
machine translation, not official
**第十二項** 第二項第一号の特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（同号に規定する所在地国に係る同号に定める金額の計算につきこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供がある場合（第百五十条の三第三項の規定の適用がある場合に限る。）には、当該対象会計年度の当該所在地国に係る同号イ（２）に掲げる金額は、零とする。
art-82-3/par-12 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-12
In the case where the group international minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (i) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in that item for the country of location prescribed in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group international minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) apply), the amount listed in (a)(2) of that item pertaining to that country of location for the covered fiscal year is zero.
machine translation, not official
**第十三項** 第二項第三号若しくは第六号の特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（同項第三号に規定する所在地国に係る同号に定める金額又は同項第六号に規定する無国籍構成会社等の同号に定める金額の計算につきこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供がある場合（第百五十条の三第三項の規定の適用がある場合に限る。）には、当該対象会計年度の当該所在地国に係る第二項第三号ハに掲げる金額又は当該無国籍構成会社等の同項第六号ハに掲げる金額は、零とする。
art-82-3/par-13 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-13
In the case where the group international minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (iii) or (vi) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in item (iii) of that paragraph for the country of location prescribed in that item or of the amount specified in item (vi) of that paragraph for the stateless constituent entity prescribed in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group international minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) apply), the amount listed in paragraph (2), item (iii)(c) pertaining to that country of location for the covered fiscal year, or the amount listed in item (vi)(c) of that paragraph for the stateless constituent entity, is zero.
machine translation, not official
**第十四項** 第六項から第八項まで及び前三項の規定は、第四項に規定する共同支配会社等に係るグループ国際最低課税額について準用する。この場合において、第六項及び第七項中「第二項第一号から第三号まで」とあるのは「第四項第一号から第三号まで」と、第八項中「第二項第一号イ」とあるのは「第四項第一号イ」と、同項各号中「構成会社等の所在地国における」とあるのは「共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の」と、「係る当該特定多国籍企業グループ等の」とあるのは「係る」と、第十一項中「第六項から第九項までの規定」とあるのは「第六項から第八項までの規定」と、「ついて第六項から第九項まで」とあるのは「ついて第十四項において準用する第六項から第八項まで」と、第十二項中「第二項第一号」とあるのは「第四項第一号」と、前項中「第二項第三号若しくは」とあるのは「第四項第三号若しくは」と、「第二項第三号ハ」とあるのは「第四項第三号ハ」と読み替えるものとする。
art-82-3/par-14 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-14
The provisions of paragraphs (6) through (8) and the preceding three paragraphs apply mutatis mutandis to the group international minimum tax amount for jointly controlled entities, etc. prescribed in paragraph (4). In this case, the phrase "paragraph (2), items (i) through (iii)" in paragraphs (6) and (7) is deemed to be replaced with "paragraph (4), items (i) through (iii)"; the phrase "paragraph (2), item (i)(a)" in paragraph (8) is deemed to be replaced with "paragraph (4), item (i)(a)"; the phrase "in the country of location of the constituent entity" in the items of that paragraph is deemed to be replaced with "of the jointly controlled entity, etc. and the other jointly controlled entities, etc. whose country of location is the country of location pertaining to that jointly controlled entity, etc."; the phrase "of the specified multinational enterprise group, etc. for" is deemed to be replaced with "for"; the phrase "The provisions of paragraphs (6) through (9)" in paragraph (11) is deemed to be replaced with "The provisions of paragraphs (6) through (8)"; the phrase "any of paragraphs (6) through (9)" is deemed to be replaced with "any of paragraphs (6) through (8) as applied mutatis mutandis pursuant to paragraph (14)"; the phrase "paragraph (2), item (i)" in paragraph (12) is deemed to be replaced with "paragraph (4), item (i)"; the phrase "paragraph (2), item (iii) or" in the preceding paragraph is deemed to be replaced with "paragraph (4), item (iii) or"; and the phrase "paragraph (2), item (iii)(c)" is deemed to be replaced with "paragraph (4), item (iii)(c)".
machine translation, not official
**第十五項** 会社等について、当該会社等の各対象会計年度に係る収入等（第八十二条第五号に規定する収入等をいう。以下この項において同じ。）のうちに特定収入等（同号イ又はロに掲げる収入等をいう。以下この項において同じ。）とその他の収入等（特定収入等以外の収入等をいう。以下この項において同じ。）がある場合には、特定収入等のみを有する導管会社等とその他の収入等のみを有する導管会社等以外の会社等があるものとみなして、第一項に規定するグループ国際最低課税額及び会社等別国際最低課税額の計算を行うものとする。
art-82-3/par-15 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-15 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-15
With regard to a company, etc., in the case where the revenue, etc. (meaning the revenue, etc. prescribed in Article 82, item (v); the same applies hereinafter in this paragraph) for each covered fiscal year of the company, etc. includes specified revenue, etc. (meaning revenue, etc. listed in (a) or (b) of that item; the same applies hereinafter in this paragraph) and other revenue, etc. (meaning revenue, etc. other than specified revenue, etc.; the same applies hereinafter in this paragraph), the calculation of the group international minimum tax amount and the international minimum tax amount by entity prescribed in paragraph (1) is to be made by deeming that there are a flow-through entity having only the specified revenue, etc. and a company, etc. other than a flow-through entity having only the other revenue, etc.
machine translation, not official
**第十六項** 財務大臣は、第七項（第十四項において準用する場合を含む。）の規定により国又は地域を指定したときは、これを告示する。
art-82-3/par-16 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-16 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-16
When the Minister of Finance has designated a country or region pursuant to the provisions of paragraph (7) (including as applied mutatis mutandis pursuant to paragraph (14)), they make a public notification thereof.
machine translation, not official
**第十七項** 国際最低課税額の計算その他第三項及び第五項から第十五項までの規定の適用に関し必要な事項は、政令で定める。
art-82-3/par-17 · https://japanlaw.org/en/corporation-tax-act/art-82-3/par-17 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-17
The calculation of the international minimum tax amount and other necessary matters concerning the application of the provisions of paragraph (3) and paragraphs (5) through (15) are specified by Cabinet Order.
machine translation, not official
## 第二款 課税標準 — Subsection 2 Tax Base
heading: machine translation, not official
pt-2/ch-2/sec-2/subsec-2 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-2/subsec-2 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-2/subsec-2
### 第八十二条の四
art-82-4 · https://japanlaw.org/en/corporation-tax-act/art-82-4 · https://japanlaw.org/l/340AC0000000034/art-82-4
**第一項** 内国法人に対して課する各対象会計年度の国際最低課税額に対する法人税の課税標準は、各対象会計年度の課税標準国際最低課税額とする。
art-82-4/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-4/par-1
The tax base of corporation tax on the international minimum tax amount for each covered fiscal year imposed on a domestic corporation is the tax base international minimum tax amount for each covered fiscal year.
machine translation, not official
**第二項** 各対象会計年度の課税標準国際最低課税額は、各対象会計年度の国際最低課税額とする。
art-82-4/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-4/par-2
The tax base international minimum tax amount for each covered fiscal year is the international minimum tax amount for each covered fiscal year.
machine translation, not official
## 第三款 税額の計算 — Subsection 3 Calculation of the Amount of Tax
heading: machine translation, not official
pt-2/ch-2/sec-2/subsec-3 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-2/subsec-3 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-2/subsec-3
### 第八十二条の五
art-82-5 · https://japanlaw.org/en/corporation-tax-act/art-82-5 · https://japanlaw.org/l/340AC0000000034/art-82-5
**第一項** 内国法人に対して課する各対象会計年度の国際最低課税額に対する法人税の額は、各対象会計年度の課税標準国際最低課税額に百分の九十・七の税率を乗じて計算した金額とする。
art-82-5/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-5/par-1
The amount of corporation tax on the international minimum tax amount for each covered fiscal year imposed on a domestic corporation is the amount calculated by multiplying the tax base international minimum tax amount for each covered fiscal year by a tax rate of 90.7 percent.
machine translation, not official
## 第四款 申告及び納付等 — Subsection 4 Filing of Returns, Payment, etc.
heading: machine translation, not official
pt-2/ch-2/sec-2/subsec-4 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-2/subsec-4 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-2/subsec-4
### 第八十二条の六（国際最低課税額に係る確定申告） — Final Returns for the International Minimum Tax Amount
caption: machine translation, not official
art-82-6 · https://japanlaw.org/en/corporation-tax-act/art-82-6 · https://japanlaw.org/l/340AC0000000034/art-82-6
**第一項** 特定多国籍企業グループ等に属する内国法人は、各対象会計年度終了の日の翌日から一年三月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる金額がない場合は、当該申告書を提出することを要しない。
art-82-6/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1
A domestic corporation belonging to a specified multinational enterprise group, etc. must file with the district director, within one year and three months from the day following the last day of each covered fiscal year, a return stating the following matters; provided, however, that it is not required to file the return if there is no amount listed in item (i):
machine translation, not official
**一** 当該対象会計年度の課税標準である課税標準国際最低課税額
art-82-6/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-1
the tax base international minimum tax amount that is to be used as the tax base for the covered fiscal year;
machine translation, not official
**二** 前号に掲げる課税標準国際最低課税額につき前条の規定を適用して計算した法人税の額
art-82-6/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-2
the amount of corporation tax calculated by applying the provisions of the preceding Article to the tax base international minimum tax amount listed in the preceding item; and
machine translation, not official
**三** 前二号に掲げる金額の計算の基礎その他財務省令で定める事項
art-82-6/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-3
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
machine translation, not official
**第二項** 特定多国籍企業グループ等に属する内国法人が、前項の規定による申告書を最初に提出すべき対象会計年度において当該申告書を提出する場合（過去対象会計年度において当該内国法人又は当該特定多国籍企業グループ等に属する構成会社等であつた他の内国法人若しくは外国法人（我が国を所在地国とする恒久的施設等を有していたものに限る。以下この項において同じ。）若しくは当該特定多国籍企業グループ等に係る共同支配会社等であつた他の内国法人若しくは外国法人が第百五十条の三第九項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用を受けていなかつた場合に限る。）には、当該内国法人の当該最初に提出すべき対象会計年度に係る前項の規定の適用については、同項中「一年三月」とあるのは、「一年六月」とする。
art-82-6/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-2
In the case where a domestic corporation belonging to a specified multinational enterprise group, etc. files a return under the provisions of the preceding paragraph in the covered fiscal year for which it is to file that return for the first time (limited to the case where, in a past covered fiscal year, the domestic corporation, or another domestic corporation or a foreign corporation (limited to one that had a permanent establishment, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) that was a constituent entity belonging to the specified multinational enterprise group, etc., or another domestic corporation or a foreign corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., was not subject to the provisions of Article 150-3, paragraph (9) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.)), with regard to the application of the provisions of the preceding paragraph for the covered fiscal year for which the domestic corporation is to file that return for the first time, the phrase "one year and three months" in that paragraph is deemed to be replaced with "one year and six months".
machine translation, not official
**第三項** 第一項の規定による申告書には、当該対象会計年度の特定多国籍企業グループ等の最終親会社等の連結等財務諸表その他の財務省令で定める書類を添付しなければならない。
art-82-6/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-6/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-3
A return under the provisions of paragraph (1) must be accompanied by the consolidated financial statements, etc. of the ultimate parent company, etc. of the specified multinational enterprise group, etc. for the covered fiscal year and other documents specified by Ministry of Finance Order.
machine translation, not official
### 第八十二条の七（電子情報処理組織による申告） — Filing of Returns via Electronic Data Processing System
caption: machine translation, not official
art-82-7 · https://japanlaw.org/en/corporation-tax-act/art-82-7 · https://japanlaw.org/l/340AC0000000034/art-82-7
**第一項** 特定法人である内国法人は、前条第一項又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、国際最低課税額確定申告書若しくは当該申告書に係る修正申告書（以下この条及び次条第一項において「納税申告書」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書に添付すべきものとされている書類（以下この項及び第三項において「添付書類」という。）を添付して行うこととされている各対象会計年度の国際最低課税額に対する法人税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書に記載すべきものとされている事項（第三項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び第三項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第四項において同じ。）とその申告をする内国法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体を提出する方法により、行うことができる。
art-82-7/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
With regard to the filing of a return for corporation tax on the international minimum tax amount for each covered fiscal year that, pursuant to the provisions of paragraph (1) of the preceding Article or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, is to be made by means of a Final Return for the international minimum tax amount or an amended return pertaining to that return (hereinafter referred to as a "tax return" in this Article and paragraph (1) of the following Article), or is to be made by attaching thereto documents that are to be attached to a tax return pursuant to the provisions of this Act (including orders based on it) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter referred to as "attached documents" in this paragraph and paragraph (3)), a domestic corporation that is a specified corporation must, notwithstanding those provisions, file the return, as specified by Ministry of Finance Order, by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in paragraph (3)) or the matters that are to be stated, or are stated, in the attached documents (hereinafter referred to as "matters stated in attached documents" in this paragraph and paragraph (3)) by the method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system connecting, via a telecommunications line, a computer used by the National Tax Agency (including input-output devices; the same applies hereinafter in this paragraph and paragraph (4)) and a computer used by the domestic corporation filing the return) that is used upon notifying the district director in advance as specified by Ministry of Finance Order; provided, however, that the part of the return pertaining to attached documents may be filed by the method of submitting an optical disk or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.
machine translation, not official
**第二項** 前項に規定する特定法人とは、次に掲げる法人をいう。
art-82-7/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-2
The term "specified corporation" as prescribed in the preceding paragraph means any of the following corporations:
machine translation, not official
**一** 当該対象会計年度開始の時における資本金の額又は出資金の額が一億円を超える法人
art-82-7/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-7/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-2/item-1
a corporation whose amount of stated capital or amount of capital contributions as of the beginning of the covered fiscal year exceeds 100 million yen;
machine translation, not official
**二** 保険業法に規定する相互会社
art-82-7/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-2/item-2
a mutual company prescribed in the Insurance Business Act;
machine translation, not official
**三** 投資法人（第一号に掲げる法人を除く。）
art-82-7/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-7/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-2/item-3
an investment corporation (excluding a corporation listed in item (i));
machine translation, not official
**四** 特定目的会社（第一号に掲げる法人を除く。）
art-82-7/par-2/item-4 · https://japanlaw.org/en/corporation-tax-act/art-82-7/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-2/item-4
a specific purpose company (excluding a corporation listed in item (i)).
machine translation, not official
**第三項** 第一項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律（これに基づく命令を含む。）及び国税通則法（第百二十四条（書類提出者の氏名、住所及び番号の記載）を除く。）の規定その他政令で定める法令の規定を適用する。
art-82-7/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-3
With regard to a return referred to in paragraph (1) that has been filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based on it) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the return was filed by means of a tax return in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.
machine translation, not official
**第四項** 第一項本文の規定により行われた同項の申告は、同項の国税庁の使用に係る電子計算機に備えられたファイルへの記録がされた時に税務署長に到達したものとみなす。
art-82-7/par-4 · https://japanlaw.org/en/corporation-tax-act/art-82-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-4
A return referred to in paragraph (1) that has been filed pursuant to the provisions of the main clause of that paragraph is deemed to have reached the district director at the time when it is recorded in a file stored on the computer used by the National Tax Agency referred to in that paragraph.
machine translation, not official
**第五項** 第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の内国法人は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。
art-82-7/par-5 · https://japanlaw.org/en/corporation-tax-act/art-82-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-5
In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures) under the provisions of Article 124 of the Act on General Rules for National Taxes, the domestic corporation referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of the Act on General Rules for National Taxes, take measures to make its name clear, as specified by Ministry of Finance Order, in lieu of that statement.
machine translation, not official
### 第八十二条の八（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult
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art-82-8 · https://japanlaw.org/en/corporation-tax-act/art-82-8 · https://japanlaw.org/l/340AC0000000034/art-82-8
**第一項** 前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により同項に規定する電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて納税地の所轄税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。
art-82-8/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-1
In the case where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of telecommunications lines, a disaster or any other reason, and it is found that the domestic corporation is able to file a tax return without the provisions of that paragraph being applied, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for filing a tax return without the provisions of that paragraph being applied, the provisions of that Article do not apply to returns referred to in that paragraph that are filed within the period designated by that district director.
machine translation, not official
**第二項** 前項の承認を受けようとする内国法人は、同項の規定の適用を受けることが必要となつた事情、同項の規定による指定を受けようとする期間その他財務省令で定める事項を記載した申請書に財務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第八十二条の六第一項（国際最低課税額に係る確定申告）の規定による申告書の提出期限の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを納税地の所轄税務署長に提出しなければならない。
art-82-8/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-2
A domestic corporation seeking to obtain the approval referred to in the preceding paragraph must submit an application form stating the circumstances that made it necessary for it to be subject to the provisions of that paragraph, the period for which it seeks the designation under the provisions of that paragraph and other matters specified by Ministry of Finance Order, with documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment no later than 15 days before the first day of that period (or, in the case where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days before the due date for filing the return under the provisions of Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount), if that due date falls within that period, no later than that first day).
machine translation, not official
**第三項** 税務署長は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
art-82-8/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-8/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-3
In the case where an application form under the preceding paragraph has been submitted, the district director may deny the application when they find the circumstances referred to in that paragraph pertaining to the application to be inappropriate.
machine translation, not official
**第四項** 税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知する。
art-82-8/par-4 · https://japanlaw.org/en/corporation-tax-act/art-82-8/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-4
In the case where an application form under paragraph (2) has been submitted, the district director, when giving their approval or denying the application, notifies the domestic corporation that made the application to that effect, in writing.
machine translation, not official
**第五項** 第二項の申請書の提出があつた場合において、当該申請書に記載した第一項の規定による指定を受けようとする期間の開始の日までに承認又は却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を同項の期間として同項の規定による指定があつたものと、それぞれみなす。
art-82-8/par-5 · https://japanlaw.org/en/corporation-tax-act/art-82-8/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-5
In the case where an application form under paragraph (2) has been submitted, when no disposition of giving approval or denying the application has been made by the first day of the period, stated in the application form, for which the designation under the provisions of paragraph (1) is sought, it is deemed that the approval was given on that day and that the designation under the provisions of that paragraph was made with that period as the period referred to in that paragraph.
machine translation, not official
**第六項** 税務署長は、第一項の規定の適用を受けている内国法人につき、前条第一項に規定する電子情報処理組織を使用することが困難でなくなつたと認める場合には、第一項の承認を取り消すことができる。この場合において、その取消しの処分があつたときは、その処分のあつた日の翌日以後の期間につき、その処分の効果が生ずるものとする。
art-82-8/par-6 · https://japanlaw.org/en/corporation-tax-act/art-82-8/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-6
When the district director finds that it is no longer difficult for a domestic corporation subject to the provisions of paragraph (1) to use the electronic data processing system prescribed in paragraph (1) of the preceding Article, the district director may rescind the approval referred to in paragraph (1). In this case, when the disposition of rescission has been made, the disposition is to take effect for the period on or after the day following the day on which the disposition was made.
machine translation, not official
**第七項** 税務署長は、前項の処分をするときは、その処分に係る内国法人に対し、書面によりその旨を通知する。
art-82-8/par-7 · https://japanlaw.org/en/corporation-tax-act/art-82-8/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-7
When the district director of the tax office makes a disposition set forth in the preceding paragraph, they notify the domestic corporation related to the disposition to that effect, in writing.
machine translation, not official
**第八項** 第一項の規定の適用を受けている内国法人は、前条第一項の申告につき第一項の規定の適用を受けることをやめようとするときは、その旨その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その提出があつた日の翌日以後の期間については、同項の承認の処分は、その効力を失うものとする。
art-82-8/par-8 · https://japanlaw.org/en/corporation-tax-act/art-82-8/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-8
When a domestic corporation subject to the provisions of paragraph (1) wishes to stop, with regard to returns referred to in paragraph (1) of the preceding Article, being subject to the provisions of paragraph (1), it must submit a report stating to that effect and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment. In this case, when the report has been submitted, the disposition of approval referred to in that paragraph ceases to be effective for the period on or after the day following the day on which it was submitted.
machine translation, not official
### 第八十二条の九（国際最低課税額に係る確定申告による納付） — Payment by Final Return for the International Minimum Tax Amount
caption: machine translation, not official
art-82-9 · https://japanlaw.org/en/corporation-tax-act/art-82-9 · https://japanlaw.org/l/340AC0000000034/art-82-9
**第一項** 第八十二条の六第一項（国際最低課税額に係る確定申告）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。
art-82-9/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-9/par-1
When a domestic corporation that has filed a return under the provisions of Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax 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.
machine translation, not official
### 第八十二条の十（前対象会計年度の法人税額等の更正等に伴う更正の請求の特例） — Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Covered Fiscal Year
caption: machine translation, not official
art-82-10 · https://japanlaw.org/en/corporation-tax-act/art-82-10 · https://japanlaw.org/l/340AC0000000034/art-82-10
**第一項** 内国法人が、国際最低課税額確定申告書に記載すべき第八十二条の六第一項第一号若しくは第二号（国際最低課税額に係る確定申告）に掲げる金額又は地方法人税法第二十四条の四第一項（国際最低課税額等に係る特定基準法人税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）に記載すべき同項第一号若しくは第二号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、その修正申告書又は更正若しくは決定に係る対象会計年度後の各対象会計年度で決定を受けた対象会計年度に係る第八十二条の六第一項第二号に掲げる金額（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。以下この条において「申告書記載税額」という。）が過大となる場合には、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、当該申告書記載税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-82-10/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-10/par-1
In the case where a domestic corporation has filed an amended return, or has received a Reassessment or determination, with regard to the amount listed in Article 82-6, paragraph (1), item (i) or (ii) (Final Returns for the International Minimum Tax Amount) that is to be stated in a Final Return for the international minimum tax amount, or the amount listed in item (i) or (ii) of paragraph (1) of Article 24-4 (Final Returns for the Specified Base Corporation Tax Amount Pertaining to the International Minimum Tax Amount, etc.) of the Local Corporation Tax Act that is to be stated in a return under the provisions of that paragraph (including a return filed after the due date pertaining to that return), and, as a result of the filing of the amended return or of the Reassessment or determination, the amount listed in Article 82-6, paragraph (1), item (ii) for a covered fiscal year for which a determination has been received, out of the covered fiscal years following the covered fiscal year to which the amended return or the Reassessment or determination pertains (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after that filing or Reassessment; referred to as the "tax amount stated in a return" in this Article), becomes excessive, the domestic corporation may, only within two months from the day following the day on which it filed the amended return or received notice of the Reassessment or determination, make a request for Reassessment to the district director under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with regard to the tax amount stated in a return. In this case, the written request for Reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which the amended return was filed or the day on which notice of the Reassessment or determination was received.
machine translation, not official
## 第三節 各対象会計年度の国際最低課税残余額に対する法人税 — Section 3 Corporation Tax on the International Minimum Tax Residual Amount for Each Covered Fiscal Year
heading: machine translation, not official
pt-2/ch-2/sec-3 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-3 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-3
## 第一款 国際最低課税残余額 — Subsection 1 International Minimum Tax Residual Amount
heading: machine translation, not official
pt-2/ch-2/sec-3/subsec-1 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-3/subsec-1 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-3/subsec-1
### 第八十二条の十一
art-82-11 · https://japanlaw.org/en/corporation-tax-act/art-82-11 · https://japanlaw.org/l/340AC0000000034/art-82-11
**第一項** この節において「国際最低課税残余額」とは、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の各対象会計年度に係る当該特定多国籍企業グループ等の国内グループ国際最低課税残余額に、当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。以下この項において同じ。）の従業員その他これに類する者（以下この項及び次項において「従業員等」という。）の数の合計数のうちに当該内国法人（その所在地国が我が国であるものに限る。以下この項において同じ。）の従業員等の数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該構成会社等の有形資産の額の合計額のうちに当該内国法人の有形資産の額の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合とを合計した割合を乗じて計算した金額をいう。
art-82-11/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-1
The term "international minimum tax residual amount" as used in this Section means the amount calculated by multiplying the domestic group international minimum tax residual amount of a specified multinational enterprise group, etc. for each covered fiscal year of a domestic corporation that is a constituent entity belonging to the specified multinational enterprise group, etc. by the ratio obtained by adding together the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the total number of employees and other persons similar thereto (hereinafter referred to as "employees, etc." in this paragraph and the following paragraph) of the constituent entities belonging to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan; the same applies hereinafter in this paragraph) that is accounted for by the number of employees, etc. of the domestic corporation (limited to one whose country of location is Japan; the same applies hereinafter in this paragraph), and the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the amounts of tangible assets of those constituent entities that is accounted for by the amount of tangible assets of the domestic corporation.
machine translation, not official
**第二項** 前項の「国内グループ国際最低課税残余額」とは、各対象会計年度に係る特定多国籍企業グループ等のグループ国際最低課税残余額（第八十二条の三第一項（国際最低課税額）に規定するグループ国際最低課税額から次の各号に掲げる場合の区分に応じ当該各号に定める金額の合計額を控除した残額をいう。）に、当該特定多国籍企業グループ等に属する構成会社等の従業員等の数の合計数のうちに我が国を所在地国とする構成会社等の従業員等の数の合計数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該特定多国籍企業グループ等に属する構成会社等の有形資産の額の合計額のうちに我が国を所在地国とする構成会社等の有形資産の額の合計額の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合とを合計した割合を乗じて計算した金額をいう。
art-82-11/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2
The term "domestic group international minimum tax residual amount" as used in the preceding paragraph means the amount calculated by multiplying the group international minimum tax residual amount of a specified multinational enterprise group, etc. for each covered fiscal year (meaning the amount remaining after deducting, from the group international minimum tax amount prescribed in Article 82-3, paragraph (1) (International Minimum Tax Amount), the sum of the amounts specified in the following items in accordance with the categories of cases listed in those items) by the ratio obtained by adding together the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the total number of employees, etc. of the constituent entities belonging to the specified multinational enterprise group, etc. that is accounted for by the total number of employees, etc. of the constituent entities whose country of location is Japan, and the ratio calculated by multiplying by 50 percent the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the amounts of tangible assets of the constituent entities belonging to the specified multinational enterprise group, etc. that is accounted for by the sum of the amounts of tangible assets of the constituent entities whose country of location is Japan:
machine translation, not official
**一** 第八十二条の三第二項に規定する構成会社等に係るグループ国際最低課税額がある場合 当該特定多国籍企業グループ等に属する構成会社等（以下この号において「対象構成会社等」という。）ごとの会社等別国際最低課税額等（同条第一項に規定する会社等別国際最低課税額又は我が国を所在地国とする構成会社等若しくは共同支配会社等に係るこれに相当するものとして政令で定める金額をいう。以下この項において同じ。）に係る国際最低課税額等（同条第一項第一号ロに規定する国際最低課税額等をいう。次号イにおいて同じ。）（次に掲げる場合のいずれかに該当する場合には、当該対象構成会社等ごとの会社等別国際最低課税額等）を合計した金額
art-82-11/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2/item-1
in the case where there is a group international minimum tax amount for constituent entities prescribed in Article 82-3, paragraph (2): the amount obtained by totaling, for each constituent entity belonging to the specified multinational enterprise group, etc. (hereinafter referred to as a "relevant constituent entity" in this item), the international minimum tax amount, etc. (meaning the international minimum tax amount, etc. prescribed in paragraph (1), item (i), (b) of that Article; the same applies in (a) of the following item) pertaining to its international minimum tax amount by entity, etc. (meaning the international minimum tax amount by entity prescribed in paragraph (1) of that Article, or the amount specified by Cabinet Order as the equivalent thereof pertaining to a constituent entity or jointly controlled entity, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) (in the case falling under either of the following cases, the international minimum tax amount by entity, etc. of each relevant constituent entity):
machine translation, not official
**イ** 当該特定多国籍企業グループ等の最終親会社等が当該対象構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされている場合
art-82-11/par-2/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2/item-1/sub-1
in the case where the ultimate parent company, etc. of the specified multinational enterprise group, etc. is to be subject to corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, pertaining to the relevant constituent entity;
machine translation, not official
**ロ** 当該特定多国籍企業グループ等の最終親会社等が当該対象構成会社等の所有持分を直接に有していない場合であつて、かつ、当該最終親会社等と当該対象構成会社等との間に所有持分の保有を通じて介在する他の構成会社等が当該対象構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされている場合（当該最終親会社等と当該対象構成会社等との間に所有持分の保有を通じた二以上の連鎖関係がある場合には、当該二以上の連鎖関係のいずれにおいても当該対象構成会社等に係る各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税を課することとされている他の構成会社等が介在する場合に限る。）
art-82-11/par-2/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2/item-1/sub-2
in the case where the ultimate parent company, etc. of the specified multinational enterprise group, etc. does not directly hold the ownership interest in the relevant constituent entity, and another constituent entity that intervenes between the ultimate parent company, etc. and the relevant constituent entity through the holding of ownership interests is to be subject to corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, pertaining to the relevant constituent entity (in the case where there are two or more chains of relationship through the holding of ownership interests between the ultimate parent company, etc. and the relevant constituent entity, limited to the case where another constituent entity that is to be subject to corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, pertaining to the relevant constituent entity intervenes in every one of those two or more chains of relationship).
machine translation, not official
**二** 第八十二条の三第四項に規定する共同支配会社等に係るグループ国際最低課税額がある場合 当該特定多国籍企業グループ等に係る共同支配会社等ごとの次に掲げる金額の合計額（当該合計額が当該共同支配会社等の会社等別国際最低課税額等を超える場合には、当該会社等別国際最低課税額等）を合計した金額
art-82-11/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2/item-2
in the case where there is a group international minimum tax amount for jointly controlled entities, etc. prescribed in Article 82-3, paragraph (4): the amount obtained by totaling, for each jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., the sum of the following amounts (in the case where that sum exceeds the international minimum tax amount by entity, etc. of the jointly controlled entity, etc., that international minimum tax amount by entity, etc.):
machine translation, not official
**イ** 当該共同支配会社等の会社等別国際最低課税額等に係る国際最低課税額等
art-82-11/par-2/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2/item-2/sub-1
the international minimum tax amount, etc. pertaining to the international minimum tax amount by entity, etc. of the jointly controlled entity, etc.;
machine translation, not official
**ロ** 当該共同支配会社等の会社等別国際最低課税額等のうち当該特定多国籍企業グループ等の最終親会社等に帰せられない部分の金額として政令で定めるところにより計算した金額
art-82-11/par-2/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2/item-2/sub-2
the amount calculated, as specified by Cabinet Order, as the portion of the international minimum tax amount by entity, etc. of the jointly controlled entity, etc. that is not attributable to the ultimate parent company, etc. of the specified multinational enterprise group, etc.
machine translation, not official
**第三項** 特定多国籍企業グループ等の対象会計年度（以下この項において「判定対象会計年度」という。）が、次の各号に掲げる場合の区分に応じ当該各号に定める対象会計年度開始の日以後五年以内に開始し、かつ、国際的な事業活動の初期の段階にあるものとして政令で定める対象会計年度に該当する場合には、当該判定対象会計年度に係る当該特定多国籍企業グループ等の前項に規定するグループ国際最低課税残余額は、零とする。
art-82-11/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-3
In the case where a covered fiscal year of a specified multinational enterprise group, etc. (hereinafter referred to as the "target accounting year under examination" in this paragraph) begins within five years on or after the first day of the covered fiscal year specified in each of the following items in accordance with the categories of cases listed in those items, and falls under a covered fiscal year specified by Cabinet Order as one in the initial phase of international business activities, the group international minimum tax residual amount prescribed in the preceding paragraph of the specified multinational enterprise group, etc. for that target accounting year under examination is zero:
machine translation, not official
**一** 当該特定多国籍企業グループ等が各対象会計年度の国際最低課税額に対する法人税又は外国におけるこれに相当する税に関する法令の規定が最も早く施行されたと国際的に認められる日として財務省令で定める日から各対象会計年度の国際最低課税残余額に対する法人税又は外国におけるこれに相当する税に関する法令の規定が最も早く施行されたと国際的に認められる日として財務省令で定める日（以下この号及び次号において「国際最低課税残余法人税等施行日」という。）の前日までの間に最初に開始した対象会計年度において特定多国籍企業グループ等に該当する場合 国際最低課税残余法人税等施行日以後最初に開始した対象会計年度
art-82-11/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-3/item-1
in the case where the specified multinational enterprise group, etc. falls under the category of a specified multinational enterprise group, etc. in the covered fiscal year that first began during the period from the day specified by Ministry of Finance Order as the day internationally recognized as the day on which the provisions of laws and regulations concerning corporation tax on the international minimum tax amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, first came into force, to the day preceding the day specified by Ministry of Finance Order as the day internationally recognized as the day on which the provisions of laws and regulations concerning corporation tax on the international minimum tax residual amount for each covered fiscal year, or a tax equivalent thereto in a foreign country, first came into force (hereinafter referred to as the "commencement date for tax on the international minimum tax residual amount" in this item and the following item): the covered fiscal year that first began on or after the commencement date for tax on the international minimum tax residual amount;
machine translation, not official
**二** 前号に掲げる場合以外の場合 特定多国籍企業グループ等に該当する対象会計年度のうち、国際最低課税残余法人税等施行日以後最初に開始した対象会計年度
art-82-11/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-3/item-2
in cases other than the case listed in the preceding item: the covered fiscal year that first began on or after the commencement date for tax on the international minimum tax residual amount, out of the covered fiscal years in which the group falls under the category of a specified multinational enterprise group, etc.
machine translation, not official
**第四項** 特定多国籍企業グループ等の最終親会社等が各対象会計年度において次に掲げる要件その他の財務省令で定める要件を満たしていると国際的に認められる国又は地域として財務大臣が指定する国又は地域を所在地国とする場合には、当該対象会計年度に係る当該特定多国籍企業グループ等の第二項に規定するグループ国際最低課税残余額には、当該グループ国際最低課税残余額のうち当該最終親会社等の所在地国に係る部分の金額として政令で定める金額を含まないものとする。
art-82-11/par-4 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4
In the case where the country of location of the ultimate parent company, etc. of a specified multinational enterprise group, etc. is a country or region designated by the Minister of Finance as a country or region internationally recognized as meeting, in each covered fiscal year, the following requirements and other requirements specified by Ministry of Finance Order, the group international minimum tax residual amount prescribed in paragraph (2) of the specified multinational enterprise group, etc. for that covered fiscal year does not include the amount specified by Cabinet Order as the portion of that group international minimum tax residual amount pertaining to the country of location of the ultimate parent company, etc.:
machine translation, not official
**一** その国又は地域の租税に関する法令（令和八年一月一日において施行されていたものに限る。次号において同じ。）において、百分の二十以上の税率により会社等の所得に対する租税を課することとされていること。
art-82-11/par-4/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4/item-1
the laws and regulations of that country or region concerning taxation (limited to those in force as of January 1, 2026; the same applies in the following item) provide for the imposition of a tax on the income of companies, etc. at a tax rate of 20 percent or more;
machine translation, not official
**二** その国又は地域の租税に関する法令において、自国内最低課税額に係る税を課することとされていること、又は会社等の所得に対する租税の額が当該会社等の当期純損益金額（第八十二条第二十六号（定義）に規定する当期純損益金額をいう。以下この号において同じ。）に照らして過少であると認められる場合において租税の適正な負担を求めるため当該会社等の各対象会計年度に係る当期純損益金額を基礎として計算した金額に対して百分の十五以上の税率により租税（自国内最低課税額に係る税を除く。）を課することとされていること。
art-82-11/par-4/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4/item-2
the laws and regulations of that country or region concerning taxation provide for the imposition of a tax on a domestic minimum top-up amount, or provide that, in the case where the amount of tax on the income of a company, etc. is found to be too small in light of the net income or loss for the fiscal year of the company, etc. (meaning the net income or loss for the fiscal year prescribed in Article 82, item (xxvi) (Definitions); the same applies hereinafter in this item), a tax (excluding a tax on a domestic minimum top-up amount) is imposed, in order to seek an appropriate tax burden, at a tax rate of 15 percent or more on the amount calculated on the basis of the net income or loss for the fiscal year of the company, etc. for each covered fiscal year.
machine translation, not official
**第五項** 前項の規定は、同項の特定多国籍企業グループ等の同項の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該特定多国籍企業グループ等の第二項に規定するグループ国際最低課税残余額の計算につき前項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項の提供がある場合（第百五十条の三第三項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）に限り、適用する。
art-82-11/par-5 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-5
The provisions of the preceding paragraph apply only in the case where the group international minimum tax report items, etc. (limited to those including a statement to the effect that the application of the provisions of the preceding paragraph is sought with regard to the calculation of the group international minimum tax residual amount prescribed in paragraph (2) of the specified multinational enterprise group, etc.; the same applies hereinafter in this paragraph) for each covered fiscal year referred to in that paragraph of the specified multinational enterprise group, etc. referred to in that paragraph have been provided, or in the case where matters equivalent to the group international minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply).
machine translation, not official
**第六項** 会社等について、当該会社等の各対象会計年度に係る収入等（第八十二条第五号に規定する収入等をいう。以下この項において同じ。）のうちに特定収入等（同号イ又はロに掲げる収入等をいう。以下この項において同じ。）とその他の収入等（特定収入等以外の収入等をいう。以下この項において同じ。）がある場合には、特定収入等のみを有する導管会社等とその他の収入等のみを有する導管会社等以外の会社等があるものとみなして、第二項に規定する国内グループ国際最低課税残余額の計算を行うものとする。
art-82-11/par-6 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-6
With regard to a company, etc., in the case where the revenue, etc. (meaning the revenue, etc. prescribed in Article 82, item (v); the same applies hereinafter in this paragraph) for each covered fiscal year of the company, etc. includes specified revenue, etc. (meaning revenue, etc. listed in (a) or (b) of that item; the same applies hereinafter in this paragraph) and other revenue, etc. (meaning revenue, etc. other than specified revenue, etc.; the same applies hereinafter in this paragraph), the calculation of the domestic group international minimum tax residual amount prescribed in paragraph (2) is to be made by deeming that there are a flow-through entity having only the specified revenue, etc. and a company, etc. other than a flow-through entity having only the other revenue, etc.
machine translation, not official
**第七項** 財務大臣は、第四項の規定により国又は地域を指定したときは、これを告示する。
art-82-11/par-7 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-7
When the Minister of Finance has designated a country or region pursuant to the provisions of paragraph (4), they make a public notification thereof.
machine translation, not official
**第八項** 我が国を所在地国とする導管会社等がある場合における国際最低課税残余額の計算その他第一項及び第二項の計算並びに第三項から第六項までの規定の適用に関し必要な事項は、政令で定める。
art-82-11/par-8 · https://japanlaw.org/en/corporation-tax-act/art-82-11/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-8
The calculation of the international minimum tax residual amount in the case where there is a flow-through entity whose country of location is Japan, and other necessary matters concerning the calculation under paragraphs (1) and (2) and the application of the provisions of paragraphs (3) through (6), are specified by Cabinet Order.
machine translation, not official
## 第二款 課税標準 — Subsection 2 Tax Base
heading: machine translation, not official
pt-2/ch-2/sec-3/subsec-2 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-3/subsec-2 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-3/subsec-2
### 第八十二条の十二
art-82-12 · https://japanlaw.org/en/corporation-tax-act/art-82-12 · https://japanlaw.org/l/340AC0000000034/art-82-12
**第一項** 内国法人に対して課する各対象会計年度の国際最低課税残余額に対する法人税の課税標準は、各対象会計年度の内国法人に係る課税標準国際最低課税残余額とする。
art-82-12/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-12/par-1
The tax base of corporation tax on the international minimum tax residual amount for each covered fiscal year imposed on a domestic corporation is the tax base international minimum tax residual amount pertaining to a domestic corporation for each covered fiscal year.
machine translation, not official
**第二項** 各対象会計年度の内国法人に係る課税標準国際最低課税残余額は、各対象会計年度の国際最低課税残余額とする。
art-82-12/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-12/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-12/par-2
The tax base international minimum tax residual amount pertaining to a domestic corporation for each covered fiscal year is the international minimum tax residual amount for each covered fiscal year.
machine translation, not official
## 第三款 税額の計算 — Subsection 3 Calculation of Tax Amount
heading: machine translation, not official
pt-2/ch-2/sec-3/subsec-3 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-3/subsec-3 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-3/subsec-3
### 第八十二条の十三
art-82-13 · https://japanlaw.org/en/corporation-tax-act/art-82-13 · https://japanlaw.org/l/340AC0000000034/art-82-13
**第一項** 内国法人に対して課する各対象会計年度の国際最低課税残余額に対する法人税の額は、各対象会計年度の内国法人に係る課税標準国際最低課税残余額に百分の九十・七の税率を乗じて計算した金額とする。
art-82-13/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-13/par-1
The amount of corporation tax on the international minimum tax residual amount for each covered fiscal year imposed on a domestic corporation is the amount calculated by multiplying the tax base international minimum tax residual amount pertaining to a domestic corporation for each covered fiscal year by a tax rate of 90.7 percent.
machine translation, not official
## 第四款 申告及び納付等 — Subsection 4 Filing of Returns, Payment, etc.
heading: machine translation, not official
pt-2/ch-2/sec-3/subsec-4 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-3/subsec-4 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-3/subsec-4
### 第八十二条の十四（国際最低課税残余額に係る確定申告） — Final Returns for the International Minimum Tax Residual Amount
caption: machine translation, not official
art-82-14 · https://japanlaw.org/en/corporation-tax-act/art-82-14 · https://japanlaw.org/l/340AC0000000034/art-82-14
**第一項** 特定多国籍企業グループ等に属する内国法人は、各対象会計年度終了の日の翌日から一年三月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる金額がない場合は、当該申告書を提出することを要しない。
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
A domestic corporation belonging to a specified multinational enterprise group, etc. must file with the district director, within one year and three months from the day following the last day of each covered fiscal year, a return stating the following matters; provided, however, that it is not required to file the return if there is no amount listed in item (i):
machine translation, not official
**一** 当該対象会計年度の課税標準である内国法人に係る課税標準国際最低課税残余額
art-82-14/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-1
the tax base international minimum tax residual amount pertaining to a domestic corporation that is to be used as the tax base for the covered fiscal year;
machine translation, not official
**二** 前号に掲げる内国法人に係る課税標準国際最低課税残余額につき前条の規定を適用して計算した法人税の額
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
the amount of corporation tax calculated by applying the provisions of the preceding Article to the tax base international minimum tax residual amount pertaining to a domestic corporation listed in the preceding item; and
machine translation, not official
**三** 前二号に掲げる金額の計算の基礎その他財務省令で定める事項
art-82-14/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-14/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-3
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
machine translation, not official
**第二項** 特定多国籍企業グループ等に属する内国法人が、前項の規定による申告書を最初に提出すべき対象会計年度において当該申告書を提出する場合（過去対象会計年度において当該内国法人又は当該特定多国籍企業グループ等に属する構成会社等であつた他の内国法人若しくは外国法人（我が国を所在地国とする恒久的施設等を有していたものに限る。以下この項において同じ。）若しくは当該特定多国籍企業グループ等に係る共同支配会社等であつた他の内国法人若しくは外国法人が第百五十条の三第九項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用を受けていなかつた場合に限る。）には、当該内国法人の当該最初に提出すべき対象会計年度に係る前項の規定の適用については、同項中「一年三月」とあるのは、「一年六月」とする。
art-82-14/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-14/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-2
In the case where a domestic corporation belonging to a specified multinational enterprise group, etc. files a return under the provisions of the preceding paragraph in the covered fiscal year for which it is to file that return for the first time (limited to the case where, in a past covered fiscal year, the domestic corporation, or another domestic corporation or a foreign corporation (limited to one that had a permanent establishment, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) that was a constituent entity belonging to the specified multinational enterprise group, etc., or another domestic corporation or a foreign corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., was not subject to the provisions of Article 150-3, paragraph (9) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.)), with regard to the application of the provisions of the preceding paragraph for the covered fiscal year for which the domestic corporation is to file that return for the first time, the phrase "one year and three months" in that paragraph is deemed to be replaced with "one year and six months".
machine translation, not official
**第三項** 第一項の規定による申告書には、当該対象会計年度の特定多国籍企業グループ等の最終親会社等の連結等財務諸表その他の財務省令で定める書類を添付しなければならない。
art-82-14/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-14/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-3
A return under the provisions of paragraph (1) must be accompanied by the consolidated financial statements, etc. of the ultimate parent company, etc. of the specified multinational enterprise group, etc. for the covered fiscal year and other documents specified by Ministry of Finance Order.
machine translation, not official
### 第八十二条の十五（電子情報処理組織による申告） — Filing of Returns via Electronic Data Processing System
caption: machine translation, not official
art-82-15 · https://japanlaw.org/en/corporation-tax-act/art-82-15 · https://japanlaw.org/l/340AC0000000034/art-82-15
**第一項** 第八十二条の七第二項（電子情報処理組織による申告）に規定する特定法人である内国法人は、前条第一項又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、国際最低課税残余額確定申告書若しくは当該申告書に係る修正申告書（以下この条及び次条第一項において「納税申告書」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書に添付すべきものとされている書類（以下この項及び次項において「添付書類」という。）を添付して行うこととされている各対象会計年度の国際最低課税残余額に対する法人税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書に記載すべきものとされている事項（次項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び次項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第三項において同じ。）とその申告をする内国法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体を提出する方法により、行うことができる。
art-82-15/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-15/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-1
With regard to the filing of a return for corporation tax on the international minimum tax residual amount for each covered fiscal year that, pursuant to the provisions of paragraph (1) of the preceding Article or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, is to be made by means of a Final Return for the international minimum tax residual amount or an amended return pertaining to that return (hereinafter referred to as a "tax return" in this Article and paragraph (1) of the following Article), or is to be made by attaching thereto documents that are to be attached to a tax return pursuant to the provisions of this Act (including orders based on it) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter referred to as "attached documents" in this paragraph and the following paragraph), a domestic corporation that is a specified corporation prescribed in Article 82-7, paragraph (2) (Filing of Returns via Electronic Data Processing System) must, notwithstanding those provisions, file the return, as specified by Ministry of Finance Order, by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in the following paragraph) or the matters that are to be stated, or are stated, in the attached documents (hereinafter referred to as "matters stated in attached documents" in this paragraph and the following paragraph) by the method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system connecting, via a telecommunications line, a computer used by the National Tax Agency (including input-output devices; the same applies hereinafter in this paragraph and paragraph (3)) and a computer used by the domestic corporation filing the return) that is used upon notifying the district director in advance as specified by Ministry of Finance Order; provided, however, that the part of the return pertaining to attached documents may be filed by the method of submitting an optical disk or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.
machine translation, not official
**第二項** 前項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律（これに基づく命令を含む。）及び国税通則法（第百二十四条（書類提出者の氏名、住所及び番号の記載）を除く。）の規定その他政令で定める法令の規定を適用する。
art-82-15/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-15/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-2
With regard to a return referred to in the preceding paragraph that has been filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based on it) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the return was filed by means of a tax return in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.
machine translation, not official
**第三項** 第一項本文の規定により行われた同項の申告は、同項の国税庁の使用に係る電子計算機に備えられたファイルへの記録がされた時に税務署長に到達したものとみなす。
art-82-15/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-15/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-3
A return referred to in paragraph (1) that has been filed pursuant to the provisions of the main clause of that paragraph is deemed to have reached the district director at the time when it is recorded in a file stored on the computer used by the National Tax Agency referred to in that paragraph.
machine translation, not official
**第四項** 第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の内国法人は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。
art-82-15/par-4 · https://japanlaw.org/en/corporation-tax-act/art-82-15/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-4
In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures) under the provisions of Article 124 of the Act on General Rules for National Taxes, the domestic corporation referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of the Act on General Rules for National Taxes, take measures to make its name clear, as specified by Ministry of Finance Order, in lieu of that statement.
machine translation, not official
### 第八十二条の十六（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult
caption: machine translation, not official
art-82-16 · https://japanlaw.org/en/corporation-tax-act/art-82-16 · https://japanlaw.org/l/340AC0000000034/art-82-16
**第一項** 前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により同項に規定する電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて納税地の所轄税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。
art-82-16/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-16/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-16/par-1
In the case where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of telecommunications lines, a disaster or any other reason, and it is found that the domestic corporation is able to file a tax return without the provisions of that paragraph being applied, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for filing a tax return without the provisions of that paragraph being applied, the provisions of that Article do not apply to returns referred to in that paragraph that are filed within the period designated by that district director.
machine translation, not official
**第二項** 第八十二条の八第二項から第五項まで（電子情報処理組織による申告が困難である場合の特例）の規定は前項の承認について、同条第六項から第八項までの規定は前項の規定の適用を受けている内国法人について、それぞれ準用する。この場合において、同条第二項中「同項の規定の」とあるのは「第八十二条の十六第一項（電子情報処理組織による申告が困難である場合の特例）の規定の」と、「第八十二条の六第一項（国際最低課税額」とあるのは「第八十二条の十四第一項（国際最低課税残余額」と、同条第五項中「第一項」とあるのは「第八十二条の十六第一項」と、同条第六項中「前条第一項」とあるのは「第八十二条の十五第一項（電子情報処理組織による申告）」と、「第一項の承認」とあるのは「第八十二条の十六第一項の承認」と、同条第八項中「前条第一項」とあるのは「第八十二条の十五第一項」と、「つき第一項」とあるのは「つき第八十二条の十六第一項」と読み替えるものとする。
art-82-16/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-16/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-16/par-2
The provisions of Article 82-8, paragraphs (2) through (5) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult) apply mutatis mutandis to the approval referred to in the preceding paragraph, and the provisions of paragraphs (6) through (8) of that Article apply mutatis mutandis to a domestic corporation subject to the provisions of the preceding paragraph. In this case, the phrase "subject to the provisions of that paragraph" in paragraph (2) of that Article is deemed to be replaced with "subject to the provisions of Article 82-16, paragraph (1) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)"; the phrase "Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount)" is deemed to be replaced with "Article 82-14, paragraph (1) (Final Returns for the International Minimum Tax Residual Amount)"; the phrase "paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 82-16, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (6) of that Article is deemed to be replaced with "Article 82-15, paragraph (1) (Filing of Returns via Electronic Data Processing System)"; the phrase "the approval referred to in paragraph (1)" is deemed to be replaced with "the approval referred to in Article 82-16, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (8) of that Article is deemed to be replaced with "Article 82-15, paragraph (1)"; and the phrase "being subject to the provisions of paragraph (1)" is deemed to be replaced with "being subject to the provisions of Article 82-16, paragraph (1)".
machine translation, not official
### 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
caption: machine translation, not official
art-82-17 · https://japanlaw.org/en/corporation-tax-act/art-82-17 · https://japanlaw.org/l/340AC0000000034/art-82-17
**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。
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
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.
machine translation, not official
### 第八十二条の十八（前対象会計年度の法人税額等の更正等に伴う更正の請求の特例） — Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Covered Fiscal Year
caption: machine translation, not official
art-82-18 · https://japanlaw.org/en/corporation-tax-act/art-82-18 · https://japanlaw.org/l/340AC0000000034/art-82-18
**第一項** 内国法人が、国際最低課税残余額確定申告書に記載すべき第八十二条の十四第一項第一号若しくは第二号（国際最低課税残余額に係る確定申告）に掲げる金額又は地方法人税法第二十四条の四第三項（国際最低課税額等に係る特定基準法人税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）に記載すべき同項第一号若しくは第二号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、その修正申告書又は更正若しくは決定に係る対象会計年度後の各対象会計年度で決定を受けた対象会計年度に係る第八十二条の十四第一項第二号に掲げる金額（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。以下この条において「申告書記載税額」という。）が過大となる場合には、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、当該申告書記載税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-82-18/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-18/par-1
In the case where a domestic corporation has filed an amended return, or has received a Reassessment or determination, with regard to the amount listed in Article 82-14, paragraph (1), item (i) or (ii) (Final Returns for the International Minimum Tax Residual Amount) that is to be stated in a Final Return for the international minimum tax residual amount, or the amount listed in item (i) or (ii) of paragraph (3) of Article 24-4 (Final Returns for the Specified Base Corporation Tax Amount Pertaining to the International Minimum Tax Amount, etc.) of the Local Corporation Tax Act that is to be stated in a return under the provisions of that paragraph (including a return filed after the due date pertaining to that return), and, as a result of the filing of the amended return or of the Reassessment or determination, the amount listed in Article 82-14, paragraph (1), item (ii) for a covered fiscal year for which a determination has been received, out of the covered fiscal years following the covered fiscal year to which the amended return or the Reassessment or determination pertains (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after that filing or Reassessment; referred to as the "tax amount stated in a return" in this Article), becomes excessive, the domestic corporation may, only within two months from the day following the day on which it filed the amended return or the day on which it received notice of the Reassessment or determination, make a request for Reassessment to the district director under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with regard to the tax amount stated in a return. In this case, the written request for Reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which the amended return was filed or the day on which notice of the Reassessment or determination was received.
machine translation, not official
## 第四節 各対象会計年度の国内最低課税額に対する法人税 — Section 4 Corporation Tax on the Domestic Minimum Tax Amount for Each Covered Fiscal Year
heading: machine translation, not official
pt-2/ch-2/sec-4 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-4 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-4
## 第一款 国内最低課税額 — Subsection 1 Domestic Minimum Tax Amount
heading: machine translation, not official
pt-2/ch-2/sec-4/subsec-1 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-4/subsec-1 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-4/subsec-1
### 第八十二条の十九
art-82-19 · https://japanlaw.org/en/corporation-tax-act/art-82-19 · https://japanlaw.org/l/340AC0000000034/art-82-19
**第一項** この節において「国内最低課税額」とは、次の各号に掲げる内国法人の区分に応じ当該各号に定める金額をいう。
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
The term "domestic minimum tax amount" as used in this Section means the amount specified in each of the following items in accordance with the category of domestic corporation listed in that item:
machine translation, not official
**一** 各対象会計年度において特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。以下この号において同じ。）である内国法人又は過去対象会計年度において当該特定多国籍企業グループ等に属する構成会社等であつた内国法人で当該対象会計年度において当該構成会社等でないもの 当該対象会計年度における構成会社等に係る国内最低課税額
art-82-19/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
a domestic corporation that is a constituent entity (limited to one whose country of location is Japan; the same applies hereinafter in this item) belonging to a specified multinational enterprise group, etc. in each covered fiscal year, or a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the constituent entity in the covered fiscal year: the domestic minimum tax amount pertaining to a constituent entity for the covered fiscal year;
machine translation, not official
**二** 各対象会計年度において特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。以下この号において同じ。）である内国法人又は過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等であつた内国法人で当該対象会計年度において当該共同支配会社等でないもの 当該対象会計年度における共同支配会社等に係る国内最低課税額
art-82-19/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
a domestic corporation that is a jointly controlled entity, etc. (limited to one whose country of location is Japan; the same applies hereinafter in this item) pertaining to a specified multinational enterprise group, etc. in each covered fiscal year, or a domestic corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year: the domestic minimum tax amount pertaining to a jointly controlled entity, etc. for the covered fiscal year.
machine translation, not official
**第二項** 前項第一号に規定する構成会社等に係る国内最低課税額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
art-82-19/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2
The domestic minimum tax amount pertaining to a constituent entity prescribed in item (i) of the preceding paragraph means the amount specified in each of the following items in accordance with the category of cases listed in that item:
machine translation, not official
**一** 各対象会計年度に係る特定多国籍企業グループ等に係るイ（３）に規定する国内実効税率が基準税率を下回り、かつ、当該対象会計年度において当該特定多国籍企業グループ等に係る国内グループ純所得の金額（我が国に係る第八十二条の三第二項第一号イ（１）（国際最低課税額）に規定する国別グループ純所得の金額をいう。以下この項において同じ。）がある場合 前項第一号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該構成会社等でないものにあつては、ロに掲げる金額の合計額）
art-82-19/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1
in the case where the domestic effective tax rate prescribed in (a)(3) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year is below the base tax rate, and there is an amount of domestic group net income (meaning the amount of jurisdictional group net income prescribed in Article 82-3, paragraph (2), item (i)(a)(1) (International Minimum Tax Amount) pertaining to Japan; the same applies hereinafter in this paragraph) pertaining to the specified multinational enterprise group, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in item (i) of the preceding paragraph (for a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. (limited to one whose country of location is Japan) in a past covered fiscal year and is not the constituent entity in the covered fiscal year, the sum of the amounts listed in (b)):
machine translation, not official
**イ** 当該対象会計年度の当期グループ国内最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）に、前項第一号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額（（３）に規定する国内実効税率を計算するための基準とすべき税の額として構成会社等の各対象会計年度の第八十二条第二十六号（定義）に規定する当期純損益金額に係る我が国における対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額をいう。以下この項及び第九項第一号イにおいて同じ。）が当該対象会計年度に係る個別基準税額（個別計算所得等の金額に基準税率を乗じて計算した金額をいう。以下この項及び第五項において同じ。）を下回る場合のその下回る部分の金額が、我が国を所在地国とする全ての構成会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合を乗じて計算した金額
art-82-19/par-2/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1/sub-1
the amount calculated by multiplying the current group domestic minimum tax amount for the covered fiscal year (meaning the amount calculated by multiplying the amount remaining after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)) by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of all constituent entities whose country of location is Japan that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount (meaning the amount calculated, as specified by Cabinet Order, as the amount of tax that is to be the basis for calculating the domestic effective tax rate prescribed in (3), taking into account the amount of covered taxes in Japan pertaining to the net income or loss for the fiscal year prescribed in Article 82, item (xxvi) (Definitions) of a constituent entity for each covered fiscal year and other circumstances; the same applies hereinafter in this paragraph and in paragraph (9), item (i)(a)) of the domestic corporation listed in item (i) of the preceding paragraph for the covered fiscal year falls below the individual base tax amount (meaning the amount calculated by multiplying the individual computed income, etc. by the base tax rate; the same applies hereinafter in this paragraph and paragraph (5)) for the covered fiscal year;
machine translation, not official
**（１）** 国内グループ純所得の金額
art-82-19/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1/sub-1/sub2-1
the amount of domestic group net income;
machine translation, not official
**（２）** 我が国に係る第八十二条の三第二項第一号イ（２）に掲げる金額
art-82-19/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1/sub-1/sub2-2
the amount listed in Article 82-3, paragraph (2), item (i)(a)(2) pertaining to Japan;
machine translation, not official
**（３）** 基準税率から当該対象会計年度に係る国内実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、かつ、当該対象会計年度において国内グループ純所得の金額がある場合において、過去対象会計年度のうちに（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
art-82-19/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1/sub-1/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1/sub-1/sub2-3
the ratio obtained by deducting, from the base tax rate, the domestic effective tax rate for the covered fiscal year (meaning the ratio of the amount listed in (i) (in the case where the amount listed in (i) for the covered fiscal year exceeds zero and there is an amount of domestic group net income in the covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) is below zero, the amount remaining after deducting the amount specified by Cabinet Order as the portion carried forward to the covered fiscal year out of the amount by which the amount listed in (i) for that past covered fiscal year is below zero, and in the case where the amount listed in (i) for the covered fiscal year is below zero, zero) to the amount listed in (ii); the same applies in the following item):
machine translation, not official
**（ｉ）** 国内グループ調整後対象租税額（我が国を所在地国とする全ての構成会社等の当該対象会計年度に係る国内調整後対象租税額の合計額をいう。第三号において同じ。）
art-82-19/par-2/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1/sub-1/sub2-3/sub3-1
the domestic group adjusted covered tax amount (meaning the sum of the domestic adjusted covered tax amounts for the covered fiscal year of all constituent entities whose country of location is Japan; the same applies in item (iii));
machine translation, not official
**（ｉｉ）** 国内グループ純所得の金額
art-82-19/par-2/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1/sub-1/sub2-3/sub3-2
the amount of domestic group net income.
machine translation, not official
**ロ** 過去対象会計年度ごとの再計算グループ国内最低課税額（過去対象会計年度の当期グループ国内最低課税額に満たない金額として政令で定める金額をいう。次号イ、第三号イ及び次項において同じ。）に過去帰属割合（前項第一号に掲げる内国法人の当該過去対象会計年度に係る国内調整後対象租税額が当該過去対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該過去対象会計年度において我が国を所在地国とする全ての構成会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合をいう。次号イ及び第三号イにおいて同じ。）を乗じて計算した金額
art-82-19/par-2/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1/sub-2
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year (meaning the amount specified by Cabinet Order as the shortfall from the current group domestic minimum tax amount for a past covered fiscal year; the same applies in (a) of the following item, (a) of item (iii) and the following paragraph) by the past attribution ratio (meaning the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of all constituent entities whose country of location is Japan in that past covered fiscal year that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in item (i) of the preceding paragraph for that past covered fiscal year falls below the individual base tax amount for that past covered fiscal year; the same applies in (a) of the following item and (a) of item (iii));
machine translation, not official
**ハ** 当該対象会計年度の前項第一号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額（当該内国法人に係る個別計算所得金額のうち他の構成会社等に分配されなかつた部分に対応する国内最低課税額として政令で定める金額をいう。次号ロ及び第三号ロにおいて同じ。）
art-82-19/par-2/item-1/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1/sub-3
the domestic minimum tax amount on undistributed income (meaning the amount specified by Cabinet Order as the domestic minimum tax amount corresponding to the portion of the individual computed income pertaining to the domestic corporation that has not been distributed to other constituent entities; the same applies in (b) of the following item and (b) of item (iii)) pertaining to the domestic corporation listed in item (i) of the preceding paragraph (limited to an investment entity, etc.) for the covered fiscal year;
machine translation, not official
**二** 各対象会計年度に係る特定多国籍企業グループ等に係る国内実効税率が基準税率以上であり、かつ、当該対象会計年度において当該特定多国籍企業グループ等に係る国内グループ純所得の金額がある場合 前項第一号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該構成会社等でないものにあつては、イに掲げる金額の合計額）
art-82-19/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-2
in the case where the domestic effective tax rate pertaining to the specified multinational enterprise group, etc. for each covered fiscal year is equal to or more than the base tax rate, and there is an amount of domestic group net income pertaining to the specified multinational enterprise group, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in item (i) of the preceding paragraph (for a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. (limited to one whose country of location is Japan) in a past covered fiscal year and is not the constituent entity in the covered fiscal year, the sum of the amounts listed in (a)):
machine translation, not official
**イ** 過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
art-82-19/par-2/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-2/sub-1
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
machine translation, not official
**ロ** 当該対象会計年度の前項第一号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
art-82-19/par-2/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-2/sub-2
the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in item (i) of the preceding paragraph (limited to an investment entity, etc.) for the covered fiscal year;
machine translation, not official
**三** 各対象会計年度に係る特定多国籍企業グループ等に係る国内グループ純所得の金額がない場合 前項第一号に掲げる内国法人に係るイ及びロに掲げる金額の合計額（当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度の我が国に係る第八十二条の三第二項第三号ハに規定する特定国別調整後対象租税額を超える場合にあつては次に掲げる金額の合計額とし、過去対象会計年度において当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該構成会社等でないものにあつてはイに掲げる金額の合計額とする。）
art-82-19/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3
in the case where there is no amount of domestic group net income pertaining to the specified multinational enterprise group, etc. for each covered fiscal year: the sum of the amounts listed in (a) and (b) pertaining to the domestic corporation listed in item (i) of the preceding paragraph (in the case where the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (2), item (iii)(c) pertaining to Japan for the covered fiscal year, the sum of the following amounts, and for a domestic corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. (limited to one whose country of location is Japan) in a past covered fiscal year and is not the constituent entity in the covered fiscal year, the sum of the amounts listed in (a)):
machine translation, not official
**イ** 過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
art-82-19/par-2/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3/sub-1
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
machine translation, not official
**ロ** 当該対象会計年度の前項第一号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
art-82-19/par-2/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3/sub-2
the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in item (i) of the preceding paragraph (limited to an investment entity, etc.) for the covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の我が国に係る第八十二条の三第二項第三号ハに規定する特定国別調整後対象租税額を控除した残額に、前項第一号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額が当該対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、我が国を所在地国とする全ての構成会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合を乗じて計算した金額
art-82-19/par-2/item-3/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3/sub-3
the amount calculated by multiplying the amount remaining after deducting the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (2), item (iii)(c) pertaining to Japan for the covered fiscal year from the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero, by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of all constituent entities whose country of location is Japan that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in item (i) of the preceding paragraph for the covered fiscal year falls below the individual base tax amount for the covered fiscal year.
machine translation, not official
**第三項** 前項各号の特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）であつた内国法人が過去対象会計年度において合併により解散した場合又は過去対象会計年度において当該内国法人の残余財産が確定した場合において、各対象会計年度における当該内国法人に係る同項第一号ロ、第二号イ又は第三号イに掲げる金額があるときは、同項の規定にかかわらず、これらの金額は、再計算グループ国内最低課税額に係る過去対象会計年度として政令で定めるものにおける当該内国法人の同項に規定する構成会社等に係る国内最低課税額に含むものとする。
art-82-19/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-3
In the case where a domestic corporation that was a constituent entity (limited to one whose country of location is Japan) belonging to the specified multinational enterprise group, etc. referred to in any of the items of the preceding paragraph has dissolved due to a merger in a past covered fiscal year, or there has been a determination of residual assets of the domestic corporation in a past covered fiscal year, if there is any amount listed in item (i)(b), item (ii)(a) or item (iii)(a) of that paragraph pertaining to the domestic corporation in each covered fiscal year, notwithstanding the provisions of that paragraph, those amounts are to be included in the domestic minimum tax amount pertaining to a constituent entity prescribed in that paragraph of the domestic corporation for the past covered fiscal year specified by Cabinet Order as the past covered fiscal year pertaining to the recalculated group domestic minimum tax amount.
machine translation, not official
**第四項** 第八十二条の三第三項の規定は、第二項各号の特定多国籍企業グループ等に属する構成会社等のうちにその所在地国を我が国とする同条第三項に規定する特定構成会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第二項及び第三項（国内最低課税額）」と読み替えるものとする。
art-82-19/par-4 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-4
The provisions of Article 82-3, paragraph (3) apply mutatis mutandis in the case where, among the constituent entities belonging to the specified multinational enterprise group, etc. referred to in any of the items of paragraph (2), there is a specified constituent entity prescribed in paragraph (3) of that Article whose country of location is Japan. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 82-19, paragraphs (2) and (3) (Domestic Minimum Tax Amount)".
machine translation, not official
**第五項** 第一項第二号に規定する共同支配会社等に係る国内最低課税額とは、特定多国籍企業グループ等に係る共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等ごとに次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
art-82-19/par-5 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5
The domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in paragraph (1), item (ii) means the amount specified in each of the following items in accordance with the category of cases listed in that item, for each jointly controlled entity, etc. pertaining to a specified multinational enterprise group, etc. and the other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc.:
machine translation, not official
**一** 各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係るイ（３）に規定する国内実効税率が基準税率を下回り、かつ、当該対象会計年度において当該共同支配会社等及び当該他の共同支配会社等に係る国内グループ純所得の金額（我が国に係る第八十二条の三第四項第一号イ（１）に規定する国別グループ純所得の金額をいう。以下この項において同じ。）がある場合 第一項第二号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該共同支配会社等でないものにあつては、ロに掲げる金額の合計額）
art-82-19/par-5/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1
in the case where the domestic effective tax rate prescribed in (a)(3) pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year and the other jointly controlled entities, etc. (limited to those whose country of location is Japan) pertaining to that jointly controlled entity, etc. is below the base tax rate, and there is an amount of domestic group net income (meaning the amount of jurisdictional group net income prescribed in Article 82-3, paragraph (4), item (i)(a)(1) pertaining to Japan; the same applies hereinafter in this paragraph) pertaining to the jointly controlled entity, etc. and the other jointly controlled entities, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in paragraph (1), item (ii) (for a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year, the sum of the amounts listed in (b)):
machine translation, not official
**イ** 当該対象会計年度の当期グループ国内最低課税額（（１）に掲げる金額から（２）に掲げる金額を控除した残額に（３）に掲げる割合を乗じて計算した金額をいう。ロにおいて同じ。）に、第一項第二号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額（（３）に規定する国内実効税率を計算するための基準とすべき税の額として共同支配会社等の各対象会計年度の第八十二条第二十六号に規定する当期純損益金額に係る我が国における対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額をいう。以下この項において同じ。）が当該対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該共同支配会社等及び当該他の共同支配会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合を乗じて計算した金額
art-82-19/par-5/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1/sub-1
the amount calculated by multiplying the current group domestic minimum tax amount for the covered fiscal year (meaning the amount calculated by multiplying the amount remaining after deducting the amount listed in (2) from the amount listed in (1) by the ratio listed in (3); the same applies in (b)) by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of the jointly controlled entity, etc. and the other jointly controlled entities, etc. that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount (meaning the amount calculated, as specified by Cabinet Order, as the amount of tax that is to be the basis for calculating the domestic effective tax rate prescribed in (3), taking into account the amount of covered taxes in Japan pertaining to the net income or loss for the fiscal year prescribed in Article 82, item (xxvi) of a jointly controlled entity, etc. for each covered fiscal year and other circumstances; the same applies hereinafter in this paragraph) of the domestic corporation listed in paragraph (1), item (ii) for the covered fiscal year falls below the individual base tax amount for the covered fiscal year;
machine translation, not official
**（１）** 国内グループ純所得の金額
art-82-19/par-5/item-1/sub-1/sub2-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1/sub-1/sub2-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1/sub-1/sub2-1
the amount of domestic group net income;
machine translation, not official
**（２）** 我が国に係る第八十二条の三第四項第一号イ（２）に掲げる金額
art-82-19/par-5/item-1/sub-1/sub2-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1/sub-1/sub2-2
the amount listed in Article 82-3, paragraph (4), item (i)(a)(2) pertaining to Japan;
machine translation, not official
**（３）** 基準税率から当該対象会計年度に係る国内実効税率（（ｉ）に掲げる金額（当該対象会計年度に係る（ｉ）に掲げる金額が零を超え、かつ、当該対象会計年度において国内グループ純所得の金額がある場合において、過去対象会計年度のうちに（ｉ）に掲げる金額が零を下回るものがあるときは、当該過去対象会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする。）が（ｉｉ）に掲げる金額のうちに占める割合をいう。次号において同じ。）を控除した割合
art-82-19/par-5/item-1/sub-1/sub2-3 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1/sub-1/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1/sub-1/sub2-3
the ratio obtained by deducting, from the base tax rate, the domestic effective tax rate for the covered fiscal year (meaning the ratio of the amount listed in (i) (in the case where the amount listed in (i) for the covered fiscal year exceeds zero and there is an amount of domestic group net income in the covered fiscal year, if there is a past covered fiscal year for which the amount listed in (i) is below zero, the amount remaining after deducting the amount specified by Cabinet Order as the portion carried forward to the covered fiscal year out of the amount by which the amount listed in (i) for that past covered fiscal year is below zero, and in the case where the amount listed in (i) for the covered fiscal year is below zero, zero) to the amount listed in (ii); the same applies in the following item):
machine translation, not official
**（ｉ）** 国内グループ調整後対象租税額（当該共同支配会社等及び当該他の共同支配会社等の当該対象会計年度に係る国内調整後対象租税額の合計額をいう。第三号において同じ。）
art-82-19/par-5/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1/sub-1/sub2-3/sub3-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1/sub-1/sub2-3/sub3-1
the domestic group adjusted covered tax amount (meaning the sum of the domestic adjusted covered tax amounts for the covered fiscal year of the jointly controlled entity, etc. and the other jointly controlled entities, etc.; the same applies in item (iii));
machine translation, not official
**（ｉｉ）** 国内グループ純所得の金額
art-82-19/par-5/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1/sub-1/sub2-3/sub3-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1/sub-1/sub2-3/sub3-2
the amount of domestic group net income.
machine translation, not official
**ロ** 過去対象会計年度ごとの再計算グループ国内最低課税額（過去対象会計年度の当期グループ国内最低課税額に満たない金額として政令で定める金額をいう。次号イ、第三号イ及び次項において同じ。）に過去帰属割合（第一項第二号に掲げる内国法人の当該過去対象会計年度に係る国内調整後対象租税額が当該過去対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等（当該過去対象会計年度においてその所在地国が我が国であるものに限る。）の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合をいう。次号イ及び第三号イにおいて同じ。）を乗じて計算した金額
art-82-19/par-5/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1/sub-2
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year (meaning the amount specified by Cabinet Order as the shortfall from the current group domestic minimum tax amount for a past covered fiscal year; the same applies in (a) of the following item, (a) of item (iii) and the following paragraph) by the past attribution ratio (meaning the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of the jointly controlled entity, etc. and the other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. (limited to those whose country of location was Japan in that past covered fiscal year) that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in paragraph (1), item (ii) for that past covered fiscal year falls below the individual base tax amount for that past covered fiscal year; the same applies in (a) of the following item and (a) of item (iii));
machine translation, not official
**ハ** 当該対象会計年度の第一項第二号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額（当該内国法人に係る個別計算所得金額のうち当該内国法人に係る他の共同支配会社等に分配されなかつた部分に対応する国内最低課税額として政令で定める金額をいう。次号ロ及び第三号ロにおいて同じ。）
art-82-19/par-5/item-1/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1/sub-3
the domestic minimum tax amount on undistributed income (meaning the amount specified by Cabinet Order as the domestic minimum tax amount corresponding to the portion of the individual computed income pertaining to the domestic corporation that has not been distributed to the other jointly controlled entities, etc. pertaining to the domestic corporation; the same applies in (b) of the following item and (b) of item (iii)) pertaining to the domestic corporation listed in paragraph (1), item (ii) (limited to an investment entity, etc.) for the covered fiscal year;
machine translation, not official
**二** 各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係る国内実効税率が基準税率以上であり、かつ、当該対象会計年度において当該共同支配会社等及び当該他の共同支配会社等に係る国内グループ純所得の金額がある場合 第一項第二号に掲げる内国法人に係る次に掲げる金額の合計額（過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該共同支配会社等でないものにあつては、イに掲げる金額の合計額）
art-82-19/par-5/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-2
in the case where the domestic effective tax rate pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year and the other jointly controlled entities, etc. (limited to those whose country of location is Japan) pertaining to that jointly controlled entity, etc. is equal to or more than the base tax rate, and there is an amount of domestic group net income pertaining to the jointly controlled entity, etc. and the other jointly controlled entities, etc. in the covered fiscal year: the sum of the following amounts pertaining to the domestic corporation listed in paragraph (1), item (ii) (for a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year, the sum of the amounts listed in (a)):
machine translation, not official
**イ** 過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
art-82-19/par-5/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-2/sub-1
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
machine translation, not official
**ロ** 当該対象会計年度の第一項第二号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
art-82-19/par-5/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-2/sub-2
the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in paragraph (1), item (ii) (limited to an investment entity, etc.) for the covered fiscal year;
machine translation, not official
**三** 各対象会計年度に係る特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）に係る国内グループ純所得の金額がない場合 第一項第二号に掲げる内国法人に係るイ及びロに掲げる金額の合計額（当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額が当該対象会計年度の我が国に係る第八十二条の三第四項第三号ハに規定する特定国別調整後対象租税額を超える場合にあつては次に掲げる金額の合計額とし、過去対象会計年度において当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人で当該対象会計年度において当該共同支配会社等でないものにあつてはイに掲げる金額の合計額とする。）
art-82-19/par-5/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-3
in the case where there is no amount of domestic group net income pertaining to a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. for each covered fiscal year and the other jointly controlled entities, etc. (limited to those whose country of location is Japan) pertaining to that jointly controlled entity, etc.: the sum of the amounts listed in (a) and (b) pertaining to the domestic corporation listed in paragraph (1), item (ii) (in the case where the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero exceeds the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (4), item (iii)(c) pertaining to Japan for the covered fiscal year, the sum of the following amounts, and for a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. in a past covered fiscal year and is not the jointly controlled entity, etc. in the covered fiscal year, the sum of the amounts listed in (a)):
machine translation, not official
**イ** 過去対象会計年度ごとの再計算グループ国内最低課税額に過去帰属割合を乗じて計算した金額
art-82-19/par-5/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-3/sub-1
the amount calculated by multiplying the recalculated group domestic minimum tax amount for each past covered fiscal year by the past attribution ratio;
machine translation, not official
**ロ** 当該対象会計年度の第一項第二号に掲げる内国法人（各種投資会社等に限る。）に係る未分配所得国内最低課税額
art-82-19/par-5/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-3/sub-2
the domestic minimum tax amount on undistributed income pertaining to the domestic corporation listed in paragraph (1), item (ii) (limited to an investment entity, etc.) for the covered fiscal year;
machine translation, not official
**ハ** 当該対象会計年度に係る国内グループ調整後対象租税額が零を下回る場合のその下回る額から当該対象会計年度の我が国に係る第八十二条の三第四項第三号ハに規定する特定国別調整後対象租税額を控除した残額に、第一項第二号に掲げる内国法人の当該対象会計年度に係る国内調整後対象租税額が当該対象会計年度に係る個別基準税額を下回る場合のその下回る部分の金額が、当該共同支配会社等及び当該他の共同支配会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合を乗じて計算した金額
art-82-19/par-5/item-3/sub-3 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-3/sub-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-3/sub-3
the amount calculated by multiplying the amount remaining after deducting the specified jurisdictional adjusted covered tax amount prescribed in Article 82-3, paragraph (4), item (iii)(c) pertaining to Japan for the covered fiscal year from the amount by which the domestic group adjusted covered tax amount for the covered fiscal year is below zero, by the ratio calculated, as specified by Cabinet Order, as the proportion of the sum of the shortfall amounts of the jointly controlled entity, etc. and the other jointly controlled entities, etc. that is accounted for by the amount of the shortfall in the case where the domestic adjusted covered tax amount of the domestic corporation listed in paragraph (1), item (ii) for the covered fiscal year falls below the individual base tax amount for the covered fiscal year.
machine translation, not official
**第六項** 前項各号の特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）であつた内国法人が過去対象会計年度において合併により解散した場合又は過去対象会計年度において当該内国法人の残余財産が確定した場合において、各対象会計年度における当該内国法人に係る同項第一号ロ、第二号イ又は第三号イに掲げる金額があるときは、同項の規定にかかわらず、これらの金額は、再計算グループ国内最低課税額に係る過去対象会計年度として政令で定めるものにおける当該内国法人の同項に規定する共同支配会社等に係る国内最低課税額に含むものとする。
art-82-19/par-6 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-6
In the case where a domestic corporation that was a jointly controlled entity, etc. (limited to one whose country of location is Japan) pertaining to the specified multinational enterprise group, etc. referred to in any of the items of the preceding paragraph has dissolved due to a merger in a past covered fiscal year, or there has been a determination of residual assets of the domestic corporation in a past covered fiscal year, if there is any amount listed in item (i)(b), item (ii)(a) or item (iii)(a) of that paragraph pertaining to the domestic corporation in each covered fiscal year, notwithstanding the provisions of that paragraph, those amounts are to be included in the domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in that paragraph of the domestic corporation for the past covered fiscal year specified by Cabinet Order as the past covered fiscal year pertaining to the recalculated group domestic minimum tax amount.
machine translation, not official
**第七項** 第八十二条の三第五項の規定は、第五項各号の特定多国籍企業グループ等に係る共同支配会社等又は当該共同支配会社等に係る他の共同支配会社等のうちにその所在地国を我が国とする同条第五項に規定する特定共同支配会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第五項及び第六項（国内最低課税額）」と読み替えるものとする。
art-82-19/par-7 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-7
The provisions of Article 82-3, paragraph (5) apply mutatis mutandis in the case where, among the jointly controlled entities, etc. pertaining to the specified multinational enterprise group, etc. referred to in any of the items of paragraph (5) or the other jointly controlled entities, etc. pertaining to those jointly controlled entities, etc., there is a specified jointly controlled entity prescribed in paragraph (5) of that Article whose country of location is Japan. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 82-19, paragraphs (5) and (6) (Domestic Minimum Tax Amount)".
machine translation, not official
**第八項** 特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限るものとし、各種投資会社等を除く。）である内国法人が各対象会計年度において次に掲げる要件の全てを満たす場合には、当該対象会計年度の当該内国法人に係る第二項第一号イに規定する当期グループ国内最低課税額は、零とする。
art-82-19/par-8 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-8
In the case where a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. (limited to one whose country of location is Japan, and excluding an investment entity, etc.) meets all of the following requirements in each covered fiscal year, the current group domestic minimum tax amount for the covered fiscal year prescribed in paragraph (2), item (i)(a) pertaining to the domestic corporation is zero:
machine translation, not official
**一** 我が国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の収入金額の平均額として政令で定めるところにより計算した金額が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
art-82-19/par-8/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-8/item-1
the amount calculated, as specified by Cabinet Order, as the average amount of the revenue in Japan of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order;
machine translation, not official
**二** 我が国における当該対象会計年度及びその直前の二対象会計年度に係る当該特定多国籍企業グループ等の利益又は損失の額の平均額として政令で定めるところにより計算した金額が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。
art-82-19/par-8/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-8/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-8/item-2
the amount calculated, as specified by Cabinet Order, as the average amount of profit or loss in Japan of the specified multinational enterprise group, etc. for the covered fiscal year and the two covered fiscal years immediately preceding it is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order.
machine translation, not official
**第九項** 特定多国籍企業グループ等に属する構成会社等（その所在地国を我が国とする構成会社等のうちに連結除外構成会社等（企業集団の計算書類において連結の範囲から除かれる構成会社等として財務省令で定めるものをいう。以下この項において同じ。）が含まれるものに限る。）である内国法人が各対象会計年度において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該内国法人に係る第二項第一号イに規定する当期グループ国内最低課税額は、零とする。
art-82-19/par-9 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9
In the case where a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. (limited to one where the constituent entities whose country of location is Japan include a constituent entity excluded from consolidation (meaning a constituent entity specified by Ministry of Finance Order as a constituent entity excluded from the scope of consolidation in the financial statements of a group of enterprises; the same applies hereinafter in this paragraph)) meets any of the following requirements in each covered fiscal year, the current group domestic minimum tax amount for the covered fiscal year prescribed in paragraph (2), item (i)(a) pertaining to the domestic corporation is zero:
machine translation, not official
**一** イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十五以上であること。
art-82-19/par-9/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9/item-1
the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 15 percent or more:
machine translation, not official
**イ** 我が国を所在地国とする全ての構成会社等（連結除外構成会社等を除く。）の当該対象会計年度に係る国内調整後対象租税額及び我が国の租税に関する法令又はこれに相当するものにより国際的な租税に関する情報の交換のために提供された当該特定多国籍企業グループ等の当該対象会計年度に係る我が国の税額に関する事項のうち財務省令で定めるものに係る金額（当該連結除外構成会社等に係る部分に限る。）の合計額として政令で定める金額
art-82-19/par-9/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9/item-1/sub-1
the amount specified by Cabinet Order as the sum of the domestic adjusted covered tax amounts for the covered fiscal year of all constituent entities whose country of location is Japan (excluding constituent entities excluded from consolidation) and the amount pertaining to the matters specified by Ministry of Finance Order, out of the matters concerning the amount of tax in Japan for the covered fiscal year of the specified multinational enterprise group, etc. that have been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
machine translation, not official
**ロ** 我が国を所在地国とする全ての構成会社等（連結除外構成会社等を除く。）の当該対象会計年度に係る個別計算所得金額の合計額から当該対象会計年度に係る個別計算損失金額の合計額を減算した金額に、我が国の租税に関する法令又はこれに相当するものにより国際的な租税に関する情報の交換のために提供された当該特定多国籍企業グループ等の当該対象会計年度に係る我が国の収入金額（当該連結除外構成会社等に係る部分に限る。）を加算した金額として政令で定める金額
art-82-19/par-9/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9/item-1/sub-2
the amount specified by Cabinet Order as the amount obtained by adding, to the amount obtained by subtracting the sum of the individual computed loss for the covered fiscal year from the sum of the individual computed income for the covered fiscal year of all constituent entities whose country of location is Japan (excluding constituent entities excluded from consolidation), the revenue in Japan for the covered fiscal year of the specified multinational enterprise group, etc. that has been provided for the exchange of information on international taxation pursuant to the laws and regulations of Japan concerning taxation or anything equivalent thereto (limited to the portion pertaining to those constituent entities excluded from consolidation);
machine translation, not official
**二** 前号ロに掲げる金額が当該対象会計年度の当該内国法人に係る第二項第一号イ（２）に掲げる金額以下であること。
art-82-19/par-9/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9/item-2
the amount listed in (b) of the preceding item does not exceed the amount listed in paragraph (2), item (i)(a)(2) pertaining to the domestic corporation for the covered fiscal year.
machine translation, not official
**第十項** 第八十二条の三第三項の規定は、前項の特定多国籍企業グループ等に属する構成会社等のうちにその所在地国を我が国とする同条第三項に規定する特定構成会社等がある場合について準用する。この場合において、同項中「前項第一号から第三号まで」とあるのは、「第八十二条の十九第九項第一号（国内最低課税額）」と読み替えるものとする。
art-82-19/par-10 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-10 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-10
The provisions of Article 82-3, paragraph (3) apply mutatis mutandis in the case where, among the constituent entities belonging to the specified multinational enterprise group, etc. referred to in the preceding paragraph, there is a specified constituent entity prescribed in paragraph (3) of that Article whose country of location is Japan. In this case, the phrase "items (i) through (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 82-19, paragraph (9), item (i) (Domestic Minimum Tax Amount)".
machine translation, not official
**第十一項** 第八項及び第九項の規定は、これらの規定の特定多国籍企業グループ等のこれらの規定の各対象会計年度に係るグループ国内最低課税額報告事項等（第一項第一号に掲げる内国法人について第八項又は第九項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第六項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）に限り、適用する。
art-82-19/par-11 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-11 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-11
The provisions of paragraphs (8) and (9) apply only in the case where the group domestic minimum tax report items, etc. (limited to those including a statement to the effect that the application of paragraph (8) or (9) is sought with regard to the domestic corporation listed in paragraph (1), item (i); the same applies hereinafter in this paragraph) for each covered fiscal year referred to in those provisions of the specified multinational enterprise group, etc. referred to in those provisions have been provided, or in the case where matters equivalent to the group domestic minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (6) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply).
machine translation, not official
**第十二項** 第二項第一号の特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等（同号に定める金額の計算につきこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第六項の規定の適用がある場合に限る。）には、当該対象会計年度の同号イ（２）に掲げる金額は、零とする。
art-82-19/par-12 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-12
In the case where the group domestic minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (i) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group domestic minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (6) apply), the amount listed in (a)(2) of that item for the covered fiscal year is zero.
machine translation, not official
**第十三項** 第二項第三号の特定多国籍企業グループ等の各対象会計年度に係るグループ国内最低課税額報告事項等（同号に定める金額の計算につきこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第六項の規定の適用がある場合に限る。）には、当該対象会計年度の同号ハに規定する控除した残額は、零とする。
art-82-19/par-13 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-13
In the case where the group domestic minimum tax report items, etc. for each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (2), item (iii) (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with regard to the calculation of the amount specified in that item; the same applies hereinafter in this paragraph) have been provided, or in the case where matters equivalent to the group domestic minimum tax report items, etc. have been provided to the authority that enforces the laws and regulations concerning taxation of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (6) apply), the remaining amount after the deduction prescribed in (c) of that item for the covered fiscal year is zero.
machine translation, not official
**第十四項** 第一項第一号の特定多国籍企業グループ等の対象会計年度（以下この項において「判定対象会計年度」という。）が、第八十二条の十一第三項各号（国際最低課税残余額）に掲げる場合の区分に応じ当該各号に定める対象会計年度開始の日以後五年以内に開始し、かつ、同項に規定する政令で定める対象会計年度に該当する場合（当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。）又は当該特定多国籍企業グループ等に係る共同支配会社等（その所在地国が我が国であるものに限る。）のいずれかに係る最終親会社等、中間親会社等又は被部分保有親会社等が外国における各対象会計年度の国際最低課税額に対する法人税に相当する税を課することとされている場合を除く。）には、当該判定対象会計年度に係る当該特定多国籍企業グループ等に属する第一項第一号に掲げる内国法人の同号に定める金額は、零とする。
art-82-19/par-14 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-14
In the case where a covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (1), item (i) (hereinafter referred to as the "target accounting year under examination" in this paragraph) begins within five years on or after the first day of the covered fiscal year specified in each of the items of Article 82-11, paragraph (3) (International Minimum Tax Residual Amount) in accordance with the categories of cases listed in those items, and falls under the covered fiscal year specified by Cabinet Order prescribed in that paragraph (excluding the case where the ultimate parent company, etc., intermediate parent company, etc. or partially-owned parent entity of any of the constituent entities belonging to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan) or the jointly controlled entities, etc. pertaining to the specified multinational enterprise group, etc. (limited to those whose country of location is Japan) is to be subject to a tax in a foreign country equivalent to corporation tax on the international minimum tax amount for each covered fiscal year), the amount specified in paragraph (1), item (i) of the domestic corporation listed in that item that belongs to the specified multinational enterprise group, etc. for the target accounting year under examination is zero.
machine translation, not official
**第十五項** 第八項及び第十一項から前項までの規定は、第五項に規定する共同支配会社等に係る国内最低課税額について準用する。この場合において、第八項中「第二項第一号イ」とあるのは「第五項第一号イ」と、同項各号中「我が国における」とあるのは「当該共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等（その所在地国が我が国であるものに限る。）の」と、「係る当該特定多国籍企業グループ等の」とあるのは「係る」と、第十一項中「第八項及び第九項」とあるのは「第八項」と、「これらの規定」とあるのは「同項」と、「第一項第一号」とあるのは「第一項第二号」と、「第八項又は第九項」とあるのは「第十五項において準用する第八項」と、第十二項中「第二項第一号」とあるのは「第五項第一号」と、第十三項中「第二項第三号」とあるのは「第五項第三号」と、前項中「第一項第一号」とあるのは「第一項第二号」と読み替えるものとする。
art-82-19/par-15 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-15 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-15
The provisions of paragraph (8) and paragraph (11) through the preceding paragraph apply mutatis mutandis to the domestic minimum tax amount pertaining to a jointly controlled entity, etc. prescribed in paragraph (5). In this case, the phrase "paragraph (2), item (i)(a)" in paragraph (8) is deemed to be replaced with "paragraph (5), item (i)(a)"; the phrase "in Japan" in the items of that paragraph is deemed to be replaced with "of the jointly controlled entity, etc. and the other jointly controlled entities, etc. pertaining to that jointly controlled entity, etc. (limited to those whose country of location is Japan)"; the phrase "of the specified multinational enterprise group, etc. for" is deemed to be replaced with "for"; the phrase "paragraphs (8) and (9)" in paragraph (11) is deemed to be replaced with "paragraph (8)"; the phrase "those provisions" is deemed to be replaced with "that paragraph"; the phrase "paragraph (1), item (i)" is deemed to be replaced with "paragraph (1), item (ii)"; the phrase "paragraph (8) or (9)" is deemed to be replaced with "paragraph (8) as applied mutatis mutandis pursuant to paragraph (15)"; the phrase "paragraph (2), item (i)" in paragraph (12) is deemed to be replaced with "paragraph (5), item (i)"; the phrase "paragraph (2), item (iii)" in paragraph (13) is deemed to be replaced with "paragraph (5), item (iii)"; and the phrase "paragraph (1), item (i)" in the preceding paragraph is deemed to be replaced with "paragraph (1), item (ii)".
machine translation, not official
**第十六項** 会社等について、当該会社等の各対象会計年度に係る収入等（第八十二条第五号に規定する収入等をいう。以下この項において同じ。）のうちに特定収入等（同号イ又はロに掲げる収入等をいう。以下この項において同じ。）とその他の収入等（特定収入等以外の収入等をいう。以下この項において同じ。）がある場合には、特定収入等のみを有する導管会社等とその他の収入等のみを有する導管会社等以外の会社等があるものとみなして、国内最低課税額の計算を行うものとする。
art-82-19/par-16 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-16 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-16
With regard to a company, etc., in the case where the revenue, etc. (meaning the revenue, etc. prescribed in Article 82, item (v); the same applies hereinafter in this paragraph) for each covered fiscal year of the company, etc. includes specified revenue, etc. (meaning revenue, etc. listed in (a) or (b) of that item; the same applies hereinafter in this paragraph) and other revenue, etc. (meaning revenue, etc. other than specified revenue, etc.; the same applies hereinafter in this paragraph), the calculation of the domestic minimum tax amount is to be made by deeming that there are a flow-through entity having only the specified revenue, etc. and a company, etc. other than a flow-through entity having only the other revenue, etc.
machine translation, not official
**第十七項** 国内最低課税額の計算その他第三項、第四項及び第六項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-82-19/par-17 · https://japanlaw.org/en/corporation-tax-act/art-82-19/par-17 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-17
The calculation of the domestic minimum tax amount and other necessary matters concerning the application of the provisions of paragraph (3), paragraph (4) and paragraph (6) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
## 第二款 課税標準 — Subsection 2 Tax Base
heading: machine translation, not official
pt-2/ch-2/sec-4/subsec-2 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-4/subsec-2 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-4/subsec-2
### 第八十二条の二十
art-82-20 · https://japanlaw.org/en/corporation-tax-act/art-82-20 · https://japanlaw.org/l/340AC0000000034/art-82-20
**第一項** 内国法人に対して課する各対象会計年度の国内最低課税額に対する法人税の課税標準は、各対象会計年度の内国法人に係る課税標準国内最低課税額とする。
art-82-20/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-20/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-20/par-1
The tax base of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a domestic corporation is the tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year.
machine translation, not official
**第二項** 各対象会計年度の内国法人に係る課税標準国内最低課税額は、各対象会計年度の国内最低課税額とする。
art-82-20/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-20/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-20/par-2
The tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year is the domestic minimum tax amount for each covered fiscal year.
machine translation, not official
## 第三款 税額の計算 — Subsection 3 Calculation of Tax Amount
heading: machine translation, not official
pt-2/ch-2/sec-4/subsec-3 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-4/subsec-3 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-4/subsec-3
### 第八十二条の二十一
art-82-21 · https://japanlaw.org/en/corporation-tax-act/art-82-21 · https://japanlaw.org/l/340AC0000000034/art-82-21
**第一項** 内国法人に対して課する各対象会計年度の国内最低課税額に対する法人税の額は、各対象会計年度の内国法人に係る課税標準国内最低課税額に百分の七十五・三の税率を乗じて計算した金額とする。
art-82-21/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-21/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-21/par-1
The amount of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a domestic corporation is the amount calculated by multiplying the tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year by a tax rate of 75.3 percent.
machine translation, not official
## 第四款 申告及び納付等 — Subsection 4 Filing of Returns, Payment, etc.
heading: machine translation, not official
pt-2/ch-2/sec-4/subsec-4 · https://japanlaw.org/en/corporation-tax-act/pt-2/ch-2/sec-4/subsec-4 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-2/sec-4/subsec-4
### 第八十二条の二十二（国内最低課税額に係る確定申告） — Final Returns for the Domestic Minimum Tax Amount
caption: machine translation, not official
art-82-22 · https://japanlaw.org/en/corporation-tax-act/art-82-22 · https://japanlaw.org/l/340AC0000000034/art-82-22
**第一項** 第八十二条の十九第一項各号（国内最低課税額）に掲げる内国法人（以下この条において「申告対象法人」という。）は、各対象会計年度終了の日の翌日から一年三月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる金額がない場合は、当該申告書を提出することを要しない。
art-82-22/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1
A domestic corporation listed in any of the items of Article 82-19, paragraph (1) (Domestic Minimum Tax Amount) (hereinafter referred to as a "corporation subject to filing" in this Article) must file with the district director, within one year and three months from the day following the last day of each covered fiscal year, a return stating the following matters; provided, however, that it is not required to file the return if there is no amount listed in item (i):
machine translation, not official
**一** 当該対象会計年度の課税標準である内国法人に係る課税標準国内最低課税額
art-82-22/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-1
the tax base domestic minimum tax amount pertaining to a domestic corporation that is to be used as the tax base for the covered fiscal year;
machine translation, not official
**二** 前号に掲げる内国法人に係る課税標準国内最低課税額につき前条の規定を適用して計算した法人税の額
art-82-22/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-2
the amount of corporation tax calculated by applying the provisions of the preceding Article to the tax base domestic minimum tax amount pertaining to a domestic corporation listed in the preceding item; and
machine translation, not official
**三** 前二号に掲げる金額の計算の基礎その他財務省令で定める事項
art-82-22/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-3
the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
machine translation, not official
**第二項** 申告対象法人が、前項の規定による申告書を最初に提出すべき対象会計年度において当該申告書を提出する場合（過去対象会計年度において当該申告対象法人又は当該申告対象法人の特定多国籍企業グループ等に属する構成会社等であつた他の内国法人若しくは外国法人（我が国を所在地国とする恒久的施設等を有していたものに限る。以下この項において同じ。）若しくは当該特定多国籍企業グループ等に係る共同支配会社等であつた他の内国法人若しくは外国法人が第百五十条の三第九項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用を受けていなかつた場合に限る。）には、当該申告対象法人の当該最初に提出すべき対象会計年度に係る前項の規定の適用については、同項中「一年三月」とあるのは、「一年六月」とする。
art-82-22/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-22/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-2
In the case where a corporation subject to filing files a return under the provisions of the preceding paragraph in the covered fiscal year for which it is to file that return for the first time (limited to the case where, in a past covered fiscal year, the corporation subject to filing, or another domestic corporation or a foreign corporation (limited to one that had a permanent establishment, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) that was a constituent entity belonging to the specified multinational enterprise group, etc. of the corporation subject to filing, or another domestic corporation or a foreign corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., was not subject to the provisions of Article 150-3, paragraph (9) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.)), with regard to the application of the provisions of the preceding paragraph for the covered fiscal year for which the corporation subject to filing is to file that return for the first time, the phrase "one year and three months" in that paragraph is deemed to be replaced with "one year and six months".
machine translation, not official
**第三項** 第一項の規定による申告書には、当該対象会計年度の特定多国籍企業グループ等の最終親会社等に係る連結等財務諸表の作成の基礎となる申告対象法人の財産及び損益の状況を記載した計算書類その他の財務省令で定める書類を添付しなければならない。
art-82-22/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-22/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-3
A return under the provisions of paragraph (1) must be accompanied by financial statements stating the status of the assets and of the profits and losses of the corporation subject to filing that serve as the basis for preparing the consolidated financial statements, etc. pertaining to the ultimate parent company, etc. of the specified multinational enterprise group, etc. for the covered fiscal year, and other documents specified by Ministry of Finance Order.
machine translation, not official
### 第八十二条の二十三（電子情報処理組織による申告） — Filing of Returns via Electronic Data Processing System
caption: machine translation, not official
art-82-23 · https://japanlaw.org/en/corporation-tax-act/art-82-23 · https://japanlaw.org/l/340AC0000000034/art-82-23
**第一項** 第八十二条の七第二項（電子情報処理組織による申告）に規定する特定法人である内国法人は、前条第一項又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、国内最低課税額確定申告書若しくは当該申告書に係る修正申告書（以下この条及び次条第一項において「納税申告書」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書に添付すべきものとされている書類（以下この項及び次項において「添付書類」という。）を添付して行うこととされている各対象会計年度の国内最低課税額に対する法人税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書に記載すべきものとされている事項（次項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び次項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第三項において同じ。）とその申告をする内国法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体を提出する方法により、行うことができる。
art-82-23/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1
With regard to the filing of a return for corporation tax on the domestic minimum tax amount for each covered fiscal year that, pursuant to the provisions of paragraph (1) of the preceding Article or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, is to be made by means of a Final Return for the domestic minimum tax amount or an amended return pertaining to that return (hereinafter referred to as a "tax return" in this Article and paragraph (1) of the following Article), or is to be made by attaching thereto documents that are to be attached to a tax return pursuant to the provisions of this Act (including orders based on it) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter referred to as "attached documents" in this paragraph and the following paragraph), a domestic corporation that is a specified corporation prescribed in Article 82-7, paragraph (2) (Filing of Returns via Electronic Data Processing System) must, notwithstanding those provisions, file the return, as specified by Ministry of Finance Order, by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in the following paragraph) or the matters that are to be stated, or are stated, in the attached documents (hereinafter referred to as "matters stated in attached documents" in this paragraph and the following paragraph) by the method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system connecting, via a telecommunications line, a computer used by the National Tax Agency (including input-output devices; the same applies hereinafter in this paragraph and paragraph (3)) and a computer used by the domestic corporation filing the return) that is used upon notifying the district director in advance as specified by Ministry of Finance Order; provided, however, that the part of the return pertaining to attached documents may be filed by the method of submitting an optical disk or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.
machine translation, not official
**第二項** 前項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律（これに基づく命令を含む。）及び国税通則法（第百二十四条（書類提出者の氏名、住所及び番号の記載）を除く。）の規定その他政令で定める法令の規定を適用する。
art-82-23/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-23/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-2
With regard to a return referred to in the preceding paragraph that has been filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based on it) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the return was filed by means of a tax return in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.
machine translation, not official
**第三項** 第一項本文の規定により行われた同項の申告は、同項の国税庁の使用に係る電子計算機に備えられたファイルへの記録がされた時に税務署長に到達したものとみなす。
art-82-23/par-3 · https://japanlaw.org/en/corporation-tax-act/art-82-23/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-3
A return referred to in paragraph (1) that has been filed pursuant to the provisions of the main clause of that paragraph is deemed to have reached the district director at the time when it is recorded in a file stored on the computer used by the National Tax Agency referred to in that paragraph.
machine translation, not official
**第四項** 第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の内国法人は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。
art-82-23/par-4 · https://japanlaw.org/en/corporation-tax-act/art-82-23/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-4
In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures) under the provisions of Article 124 of the Act on General Rules for National Taxes, the domestic corporation referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of the Act on General Rules for National Taxes, take measures to make its name clear, as specified by Ministry of Finance Order, in lieu of that statement.
machine translation, not official
### 第八十二条の二十四（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult
caption: machine translation, not official
art-82-24 · https://japanlaw.org/en/corporation-tax-act/art-82-24 · https://japanlaw.org/l/340AC0000000034/art-82-24
**第一項** 前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により同項に規定する電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて納税地の所轄税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。
art-82-24/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-24/par-1
In the case where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of telecommunications lines, a disaster or any other reason, and it is found that the domestic corporation is able to file a tax return without the provisions of that paragraph being applied, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for filing a tax return without the provisions of that paragraph being applied, the provisions of that Article do not apply to returns referred to in that paragraph that are filed within the period designated by that district director.
machine translation, not official
**第二項** 第八十二条の八第二項から第五項まで（電子情報処理組織による申告が困難である場合の特例）の規定は前項の承認について、同条第六項から第八項までの規定は前項の規定の適用を受けている内国法人について、それぞれ準用する。この場合において、同条第二項中「同項の規定の」とあるのは「第八十二条の二十四第一項（電子情報処理組織による申告が困難である場合の特例）の規定の」と、「第八十二条の六第一項（国際最低課税額」とあるのは「第八十二条の二十二第一項（国内最低課税額」と、同条第五項中「第一項」とあるのは「第八十二条の二十四第一項」と、同条第六項中「前条第一項」とあるのは「第八十二条の二十三第一項（電子情報処理組織による申告）」と、「第一項の承認」とあるのは「第八十二条の二十四第一項の承認」と、同条第八項中「前条第一項」とあるのは「第八十二条の二十三第一項」と、「つき第一項」とあるのは「つき第八十二条の二十四第一項」と読み替えるものとする。
art-82-24/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-24/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-24/par-2
The provisions of Article 82-8, paragraphs (2) through (5) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult) apply mutatis mutandis to the approval referred to in the preceding paragraph, and the provisions of paragraphs (6) through (8) of that Article apply mutatis mutandis to a domestic corporation subject to the provisions of the preceding paragraph. In this case, the phrase "subject to the provisions of that paragraph" in paragraph (2) of that Article is deemed to be replaced with "subject to the provisions of Article 82-24, paragraph (1) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)"; the phrase "Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount)" is deemed to be replaced with "Article 82-22, paragraph (1) (Final Returns for the Domestic Minimum Tax Amount)"; the phrase "paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 82-24, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (6) of that Article is deemed to be replaced with "Article 82-23, paragraph (1) (Filing of Returns via Electronic Data Processing System)"; the phrase "the approval referred to in paragraph (1)" is deemed to be replaced with "the approval referred to in Article 82-24, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (8) of that Article is deemed to be replaced with "Article 82-23, paragraph (1)"; and the phrase "being subject to the provisions of paragraph (1)" is deemed to be replaced with "being subject to the provisions of Article 82-24, paragraph (1)".
machine translation, not official
### 第八十二条の二十五（国内最低課税額に係る確定申告による納付） — Payment by Final Return for the Domestic Minimum Tax Amount
caption: machine translation, not official
art-82-25 · https://japanlaw.org/en/corporation-tax-act/art-82-25 · https://japanlaw.org/l/340AC0000000034/art-82-25
**第一項** 第八十二条の二十二第一項（国内最低課税額に係る確定申告）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。
art-82-25/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-25/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-25/par-1
When a domestic corporation that has filed a return under the provisions of Article 82-22, paragraph (1) (Final Returns for the Domestic Minimum Tax 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.
machine translation, not official
### 第八十二条の二十六（前対象会計年度の法人税額等の更正等に伴う更正の請求の特例） — Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Covered Fiscal Year
caption: machine translation, not official
art-82-26 · https://japanlaw.org/en/corporation-tax-act/art-82-26 · https://japanlaw.org/l/340AC0000000034/art-82-26
**第一項** 内国法人が、国内最低課税額確定申告書に記載すべき第八十二条の二十二第一項第一号若しくは第二号（国内最低課税額に係る確定申告）に掲げる金額又は地方法人税法第二十四条の十一第一項（国内最低課税額に係る特定基準法人税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）に記載すべき同項第一号若しくは第二号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、その修正申告書又は更正若しくは決定に係る対象会計年度後の各対象会計年度で決定を受けた対象会計年度に係る第八十二条の二十二第一項第二号に掲げる金額（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。以下この条において「申告書記載税額」という。）が過大となる場合には、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、当該申告書記載税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-82-26/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-26/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-26/par-1
In the case where a domestic corporation has filed an amended return, or has received a Reassessment or determination, with regard to the amount listed in Article 82-22, paragraph (1), item (i) or (ii) (Final Returns for the Domestic Minimum Tax Amount) that is to be stated in a Final Return for the domestic minimum tax amount, or the amount listed in item (i) or (ii) of paragraph (1) of Article 24-11 (Final Returns for the Specified Base Corporation Tax Amount Pertaining to the Domestic Minimum Tax Amount) of the Local Corporation Tax Act that is to be stated in a return under the provisions of that paragraph (including a return filed after the due date pertaining to that return), and, as a result of the filing of the amended return or of the Reassessment or determination, the amount listed in Article 82-22, paragraph (1), item (ii) for a covered fiscal year for which a determination has been received, out of the covered fiscal years following the covered fiscal year to which the amended return or the Reassessment or determination pertains (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after that filing or Reassessment; referred to as the "tax amount stated in a return" in this Article), becomes excessive, the domestic corporation may, only within two months from the day following the day on which it filed the amended return or the day on which it received notice of the Reassessment or determination, make a request for Reassessment to the district director under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with regard to the tax amount stated in a return. In this case, the written request for Reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which the amended return was filed or the day on which notice of the Reassessment or determination was received.
machine translation, not official
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## Cites
- art-82/par-1/item-1/sub-1: この号 → 法人税法 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1
- art-82/par-1/item-1/sub-1: 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-82/par-1/item-1/sub-3: 次号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2
- art-82/par-1/item-2/sub-1: 第十四号 → 法人税法 第八十二条第一項第十四号 (Article 82, paragraph (1), item (xiv)), art-82/par-1/item-14 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14
- art-82/par-1/item-2/sub-1/sub2-1: 前号 → 法人税法 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1
- art-82/par-1/item-2/sub-1/sub2-2: 前号 → 法人税法 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1
- art-82/par-1/item-3/sub-1: 前号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2
- art-82/par-1/item-3/sub-2: 前号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2
- art-82/par-1/item-5: この号 → 法人税法 第八十二条第一項第五号 (Article 82, paragraph (1), item (v)), art-82/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5
- art-82/par-1/item-5/sub-1: 第十四号 → 法人税法 第八十二条第一項第十四号 (Article 82, paragraph (1), item (xiv)), art-82/par-1/item-14 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14
- art-82/par-1/item-5/sub-1: この号 → 法人税法 第八十二条第一項第五号 (Article 82, paragraph (1), item (v)), art-82/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5
- art-82/par-1/item-5/sub-1: 第七号 → 法人税法 第八十二条第一項第七号 (Article 82, paragraph (1), item (vii)), art-82/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7
- art-82/par-1/item-6: 次号 → 法人税法 第八十二条第一項第七号 (Article 82, paragraph (1), item (vii)), art-82/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7
- art-82/par-1/item-6: この号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6
- art-82/par-1/item-6/sub-3: 第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- art-82/par-1/item-6/sub-3: 第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-82/par-1/item-7/sub-3/sub2-1: 前号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6
- art-82/par-1/item-7/sub-3/sub2-2: 前号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6
- art-82/par-1/item-7/sub-3/sub2-3: 前号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6
- art-82/par-1/item-9: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2
- art-82/par-1/item-10/sub-1: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2
- art-82/par-1/item-10/sub-2: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2
- art-82/par-1/item-13/sub-1: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2
- art-82/par-1/item-13/sub-3: 第二号 → 法人税法 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-2
- art-82/par-1/item-14/sub-5: 第十六号 → 法人税法 第八十二条第一項第十六号 (Article 82, paragraph (1), item (xvi)), art-82/par-1/item-16 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16
- art-82/par-1/item-23: 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-82/par-1/item-26: 第三十号 → 法人税法 第八十二条第一項第三十号 (Article 82, paragraph (1), item (xxx)), art-82/par-1/item-30 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-30 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-30
- art-82/par-1/item-26/sub-2: 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-82/par-1/item-34: 第百五十条の三第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1
- art-82/par-1/item-35: 第百五十条の三第四項 → 法人税法 第百五十条の三第四項 (Article 150-3, paragraph (4)), art-150-3/par-4 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4
- art-82-2/par-1: 次項 → 法人税法 第八十二条の二第二項 (Article 82-2, paragraph (2)), art-82-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-2
- art-82-2/par-1: 前条第十四号 → 法人税法 第八十二条第一項第十四号 (Article 82, paragraph (1), item (xiv)), art-82/par-1/item-14 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-14
- art-82-2/par-1: 第百五十条の三第三項 → 法人税法 第百五十条の三第三項 (Article 150-3, paragraph (3)), art-150-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-3
- art-82-2/par-1: この項 → 法人税法 第八十二条の二第一項 (Article 82-2, paragraph (1)), art-82-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-1
- art-82-2/par-1: 第六項 → 法人税法 第百五十条の三第六項 (Article 150-3, paragraph (6)), art-150-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-6
- art-82-2/par-2: この項 → 法人税法 第八十二条の二第二項 (Article 82-2, paragraph (2)), art-82-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-2
- art-82-2/par-2: 第百五十条の三第三項 → 法人税法 第百五十条の三第三項 (Article 150-3, paragraph (3)), art-150-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-3
- art-82-2/par-2: 前項 → 法人税法 第八十二条の二第一項 (Article 82-2, paragraph (1)), art-82-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-1
- art-82-2/par-2: 第六項 → 法人税法 第百五十条の三第六項 (Article 150-3, paragraph (6)), art-150-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-6
- art-82-2/par-3: 前項 → 法人税法 第八十二条の二第二項 (Article 82-2, paragraph (2)), art-82-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-2
- art-82-2/par-3: 第一項 → 法人税法 第八十二条の二第一項 (Article 82-2, paragraph (1)), art-82-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-1
- art-82-2/par-4: 第二項 → 法人税法 第八十二条の二第二項 (Article 82-2, paragraph (2)), art-82-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-2
- art-82-2/par-4: 第一項 → 法人税法 第八十二条の二第一項 (Article 82-2, paragraph (1)), art-82-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-1
- art-82-2/par-5: 前各項 → 法人税法 第八十二条の二第三項 (Article 82-2, paragraph (3)), art-82-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-3
- art-82-2/par-5: 前各項 → 法人税法 第八十二条の二第四項 (Article 82-2, paragraph (4)), art-82-2/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-4
- art-82-2/par-5: 前各項 → 法人税法 第八十二条の二第二項 (Article 82-2, paragraph (2)), art-82-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-2
- art-82-2/par-5: 第一項 → 法人税法 第八十二条の二第一項 (Article 82-2, paragraph (1)), art-82-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-1
- art-82-3/par-1: この項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-82-3/par-1/item-1/sub-1: 次号 → 法人税法 第八十二条の三第一項第二号 (Article 82-3, paragraph (1), item (ii)), art-82-3/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-2
- art-82-3/par-1/item-1/sub-1: この号 → 法人税法 第八十二条の三第一項第一号 (Article 82-3, paragraph (1), item (i)), art-82-3/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-1
- art-82-3/par-1/item-1/sub-2: この項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-82-3/par-1/item-2/sub-2: この号 → 法人税法 第八十二条の三第一項第二号 (Article 82-3, paragraph (1), item (ii)), art-82-3/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-2
- art-82-3/par-1/item-3: 次号 → 法人税法 第八十二条の三第一項第四号 (Article 82-3, paragraph (1), item (iv)), art-82-3/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-4
- art-82-3/par-1/item-3/sub-1: この号 → 法人税法 第八十二条の三第一項第三号 (Article 82-3, paragraph (1), item (iii)), art-82-3/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-3
- art-82-3/par-1/item-3/sub-1: 次号 → 法人税法 第八十二条の三第一項第四号 (Article 82-3, paragraph (1), item (iv)), art-82-3/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-4
- art-82-3/par-1/item-4: 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-82-3/par-2: 前項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-82-3/par-2/item-1: 第三号 → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-2/item-1/sub-1/sub2-1: 第三号 → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-2/item-1/sub-1/sub2-3: 次号 → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-3/par-2/item-1/sub-1/sub2-3/sub3-1: 第三号 → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-2/item-1/sub-2: 次号 → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-3/par-2/item-1/sub-2: 第三号 → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-2/item-1/sub-3: 次号 → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-3/par-2/item-1/sub-3: 第三号 → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-2/item-4: 次号 → 法人税法 第八十二条の三第二項第五号 (Article 82-3, paragraph (2), item (v)), art-82-3/par-2/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-5
- art-82-3/par-2/item-4/sub-2: 次号 → 法人税法 第八十二条の三第二項第五号 (Article 82-3, paragraph (2), item (v)), art-82-3/par-2/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-5
- art-82-3/par-2/item-4/sub-2: 第六号 → 法人税法 第八十二条の三第二項第六号 (Article 82-3, paragraph (2), item (vi)), art-82-3/par-2/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6
- art-82-3/par-2/item-4/sub-3: 次号 → 法人税法 第八十二条の三第二項第五号 (Article 82-3, paragraph (2), item (v)), art-82-3/par-2/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-5
- art-82-3/par-2/item-4/sub-3: 第六号 → 法人税法 第八十二条の三第二項第六号 (Article 82-3, paragraph (2), item (vi)), art-82-3/par-2/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6
- art-82-3/par-3: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-3/par-3: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-3/par-3: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-3: 第三号 → 法人税法 第八十二条の三第三項第三号 (Article 82-3, paragraph (3), item (iii)), art-82-3/par-3/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3/item-3
- art-82-3/par-3: 第二号 → 法人税法 第八十二条の三第三項第二号 (Article 82-3, paragraph (3), item (ii)), art-82-3/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3/item-2
- art-82-3/par-3: この項 → 法人税法 第八十二条の三第三項 (Article 82-3, paragraph (3)), art-82-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3
- art-82-3/par-3/item-1: 第三号 → 法人税法 第八十二条の三第三項第三号 (Article 82-3, paragraph (3), item (iii)), art-82-3/par-3/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3/item-3
- art-82-3/par-3/item-1: 次号 → 法人税法 第八十二条の三第三項第二号 (Article 82-3, paragraph (3), item (ii)), art-82-3/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3/item-2
- art-82-3/par-3/item-2: 次号 → 法人税法 第八十二条の三第三項第三号 (Article 82-3, paragraph (3), item (iii)), art-82-3/par-3/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3/item-3
- art-82-3/par-4: 第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-82-3/par-4/item-1: 第三号 → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-3/par-4/item-1/sub-1/sub2-1: 第三号 → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-3/par-4/item-1/sub-1/sub2-3: 次号 → 法人税法 第八十二条の三第四項第二号 (Article 82-3, paragraph (4), item (ii)), art-82-3/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2
- art-82-3/par-4/item-1/sub-1/sub2-3/sub3-1: 第三号 → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-3/par-4/item-1/sub-2: 次号 → 法人税法 第八十二条の三第四項第二号 (Article 82-3, paragraph (4), item (ii)), art-82-3/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2
- art-82-3/par-4/item-1/sub-2: 第三号 → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-3/par-4/item-1/sub-3: 次号 → 法人税法 第八十二条の三第四項第二号 (Article 82-3, paragraph (4), item (ii)), art-82-3/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2
- art-82-3/par-4/item-1/sub-3: 第三号 → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-3/par-4/item-4: 次号 → 法人税法 第八十二条の三第四項第五号 (Article 82-3, paragraph (4), item (v)), art-82-3/par-4/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-5
- art-82-3/par-4/item-4/sub-2: 第六号 → 法人税法 第八十二条の三第四項第六号 (Article 82-3, paragraph (4), item (vi)), art-82-3/par-4/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-6
- art-82-3/par-4/item-4/sub-2: 次号 → 法人税法 第八十二条の三第四項第五号 (Article 82-3, paragraph (4), item (v)), art-82-3/par-4/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-5
- art-82-3/par-4/item-4/sub-3: 第六号 → 法人税法 第八十二条の三第四項第六号 (Article 82-3, paragraph (4), item (vi)), art-82-3/par-4/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-6
- art-82-3/par-4/item-4/sub-3: 次号 → 法人税法 第八十二条の三第四項第五号 (Article 82-3, paragraph (4), item (v)), art-82-3/par-4/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-5
- art-82-3/par-5: 前項第一号から第三号まで → 法人税法 第八十二条の三第四項第一号 (Article 82-3, paragraph (4), item (i)), art-82-3/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1
- art-82-3/par-5: 第二号 → 法人税法 第八十二条の三第五項第二号 (Article 82-3, paragraph (5), item (ii)), art-82-3/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5/item-2
- art-82-3/par-5: 前項第一号から第三号まで → 法人税法 第八十二条の三第四項第二号 (Article 82-3, paragraph (4), item (ii)), art-82-3/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2
- art-82-3/par-5: 前項第一号から第三号まで → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-3/par-5: この項 → 法人税法 第八十二条の三第五項 (Article 82-3, paragraph (5)), art-82-3/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5
- art-82-3/par-5: 第三号 → 法人税法 第八十二条の三第五項第三号 (Article 82-3, paragraph (5), item (iii)), art-82-3/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5/item-3
- art-82-3/par-5/item-1: 次号 → 法人税法 第八十二条の三第五項第二号 (Article 82-3, paragraph (5), item (ii)), art-82-3/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5/item-2
- art-82-3/par-5/item-1: 第三号 → 法人税法 第八十二条の三第五項第三号 (Article 82-3, paragraph (5), item (iii)), art-82-3/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5/item-3
- art-82-3/par-5/item-2: 次号 → 法人税法 第八十二条の三第五項第三号 (Article 82-3, paragraph (5), item (iii)), art-82-3/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5/item-3
- art-82-3/par-6: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-3/par-6: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-3/par-6: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-6: 同項第四号から第六号まで → 法人税法 第八十二条の三第二項第五号 (Article 82-3, paragraph (2), item (v)), art-82-3/par-2/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-5
- art-82-3/par-6: 第二号 → 法人税法 第八十二条の三第六項第二号 (Article 82-3, paragraph (6), item (ii)), art-82-3/par-6/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-6/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6/item-2
- art-82-3/par-6: 同項第四号から第六号まで → 法人税法 第八十二条の三第二項第四号 (Article 82-3, paragraph (2), item (iv)), art-82-3/par-2/item-4 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-4
- art-82-3/par-6: 同項第四号から第六号まで → 法人税法 第八十二条の三第二項第六号 (Article 82-3, paragraph (2), item (vi)), art-82-3/par-2/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6
- art-82-3/par-6/item-1: 次項第二号 → 法人税法 第八十二条の三第七項第二号 (Article 82-3, paragraph (7), item (ii)), art-82-3/par-7/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7/item-2
- art-82-3/par-6/item-1: 第八十二条第二十六号 → 法人税法 第八十二条第一項第二十六号 (Article 82, paragraph (1), item (xxvi)), art-82/par-1/item-26 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-26 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26
- art-82-3/par-7: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-3/par-7: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-3/par-7: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-7: 同項第四号から第六号まで → 法人税法 第八十二条の三第二項第五号 (Article 82-3, paragraph (2), item (v)), art-82-3/par-2/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-5
- art-82-3/par-7: 同項第四号から第六号まで → 法人税法 第八十二条の三第二項第四号 (Article 82-3, paragraph (2), item (iv)), art-82-3/par-2/item-4 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-4
- art-82-3/par-7: 同項第四号から第六号まで → 法人税法 第八十二条の三第二項第六号 (Article 82-3, paragraph (2), item (vi)), art-82-3/par-2/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6
- art-82-3/par-7/item-1: 第三号 → 法人税法 第八十二条の三第七項第三号 (Article 82-3, paragraph (7), item (iii)), art-82-3/par-7/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7/item-3
- art-82-3/par-7/item-1: 次号 → 法人税法 第八十二条の三第七項第二号 (Article 82-3, paragraph (7), item (ii)), art-82-3/par-7/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7/item-2
- art-82-3/par-7/item-3: この号 → 法人税法 第八十二条の三第七項第三号 (Article 82-3, paragraph (7), item (iii)), art-82-3/par-7/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7/item-3
- art-82-3/par-8: 第二項第一号 → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-3/par-8: この項 → 法人税法 第八十二条の三第八項 (Article 82-3, paragraph (8)), art-82-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8
- art-82-3/par-9: 第二項第一号 → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-3/par-9: この項 → 法人税法 第八十二条の三第九項 (Article 82-3, paragraph (9)), art-82-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9
- art-82-3/par-9/item-2: 第二項第一号 → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-3/par-9/item-2: 前号 → 法人税法 第八十二条の三第九項第一号 (Article 82-3, paragraph (9), item (i)), art-82-3/par-9/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9/item-1
- art-82-3/par-10: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-3/par-10: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-3/par-10: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-10: 第九項第一号 → 法人税法 第八十二条の三第九項第一号 (Article 82-3, paragraph (9), item (i)), art-82-3/par-9/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9/item-1
- art-82-3/par-10: 前項 → 法人税法 第八十二条の三第九項 (Article 82-3, paragraph (9)), art-82-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9
- art-82-3/par-10: 第三項 → 法人税法 第八十二条の三第三項 (Article 82-3, paragraph (3)), art-82-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3
- art-82-3/par-11: この項 → 法人税法 第八十二条の三第十一項 (Article 82-3, paragraph (11)), art-82-3/par-11 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-11 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-11
- art-82-3/par-11: 第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-82-3/par-11: 第六項から第九項まで → 法人税法 第八十二条の三第八項 (Article 82-3, paragraph (8)), art-82-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8
- art-82-3/par-11: 第六項から第九項まで → 法人税法 第八十二条の三第九項 (Article 82-3, paragraph (9)), art-82-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9
- art-82-3/par-11: 第百五十条の三第三項 → 法人税法 第百五十条の三第三項 (Article 150-3, paragraph (3)), art-150-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-3
- art-82-3/par-11: 第六項から第九項まで → 法人税法 第八十二条の三第六項 (Article 82-3, paragraph (6)), art-82-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6
- art-82-3/par-11: 第六項から第九項まで → 法人税法 第八十二条の三第七項 (Article 82-3, paragraph (7)), art-82-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7
- art-82-3/par-12: 第二項第一号 → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-3/par-12: 第百五十条の三第三項 → 法人税法 第百五十条の三第三項 (Article 150-3, paragraph (3)), art-150-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-3
- art-82-3/par-12: この項 → 法人税法 第八十二条の三第十二項 (Article 82-3, paragraph (12)), art-82-3/par-12 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-12
- art-82-3/par-13: 第二項第三号 → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-13: 第百五十条の三第三項 → 法人税法 第百五十条の三第三項 (Article 150-3, paragraph (3)), art-150-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-3
- art-82-3/par-13: この項 → 法人税法 第八十二条の三第十三項 (Article 82-3, paragraph (13)), art-82-3/par-13 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-13
- art-82-3/par-13: 第六号 → 法人税法 第八十二条の三第二項第六号 (Article 82-3, paragraph (2), item (vi)), art-82-3/par-2/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-6
- art-82-3/par-14: 第四項第一号から第三号まで → 法人税法 第八十二条の三第四項第一号 (Article 82-3, paragraph (4), item (i)), art-82-3/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1
- art-82-3/par-14: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-3/par-14: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-3/par-14: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-3/par-14: 第四項第一号から第三号まで → 法人税法 第八十二条の三第四項第二号 (Article 82-3, paragraph (4), item (ii)), art-82-3/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2
- art-82-3/par-14: 前三項 → 法人税法 第八十二条の三第十一項 (Article 82-3, paragraph (11)), art-82-3/par-11 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-11 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-11
- art-82-3/par-14: 第四項第一号から第三号まで → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-3/par-14: 第六項から第八項まで → 法人税法 第八十二条の三第八項 (Article 82-3, paragraph (8)), art-82-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8
- art-82-3/par-14: 第六項から第九項まで → 法人税法 第八十二条の三第九項 (Article 82-3, paragraph (9)), art-82-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9
- art-82-3/par-14: 前三項 → 法人税法 第八十二条の三第十二項 (Article 82-3, paragraph (12)), art-82-3/par-12 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-12
- art-82-3/par-14: 第六項から第八項まで → 法人税法 第八十二条の三第六項 (Article 82-3, paragraph (6)), art-82-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6
- art-82-3/par-14: 第六項から第八項まで → 法人税法 第八十二条の三第七項 (Article 82-3, paragraph (7)), art-82-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7
- art-82-3/par-14: 第四項 → 法人税法 第八十二条の三第四項 (Article 82-3, paragraph (4)), art-82-3/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4
- art-82-3/par-14: 前三項 → 法人税法 第八十二条の三第十三項 (Article 82-3, paragraph (13)), art-82-3/par-13 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-13
- art-82-3/par-14: 第十四項 → 法人税法 第八十二条の三第十四項 (Article 82-3, paragraph (14)), art-82-3/par-14 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-14
- art-82-3/par-15: 第八十二条第五号 → 法人税法 第八十二条第一項第五号 (Article 82, paragraph (1), item (v)), art-82/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5
- art-82-3/par-15: 第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-82-3/par-15: この項 → 法人税法 第八十二条の三第十五項 (Article 82-3, paragraph (15)), art-82-3/par-15 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-15 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-15
- art-82-3/par-16: 第七項 → 法人税法 第八十二条の三第七項 (Article 82-3, paragraph (7)), art-82-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7
- art-82-3/par-16: 第十四項 → 法人税法 第八十二条の三第十四項 (Article 82-3, paragraph (14)), art-82-3/par-14 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-14
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第十一項 (Article 82-3, paragraph (11)), art-82-3/par-11 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-11 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-11
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第十五項 (Article 82-3, paragraph (15)), art-82-3/par-15 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-15 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-15
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第八項 (Article 82-3, paragraph (8)), art-82-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第九項 (Article 82-3, paragraph (9)), art-82-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第十二項 (Article 82-3, paragraph (12)), art-82-3/par-12 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-12
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第五項 (Article 82-3, paragraph (5)), art-82-3/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第六項 (Article 82-3, paragraph (6)), art-82-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第七項 (Article 82-3, paragraph (7)), art-82-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7
- art-82-3/par-17: 第三項 → 法人税法 第八十二条の三第三項 (Article 82-3, paragraph (3)), art-82-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第十項 (Article 82-3, paragraph (10)), art-82-3/par-10 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-10 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-10
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第十三項 (Article 82-3, paragraph (13)), art-82-3/par-13 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-13
- art-82-3/par-17: 第五項から第十五項まで → 法人税法 第八十二条の三第十四項 (Article 82-3, paragraph (14)), art-82-3/par-14 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-14
- art-82-6/par-1: 第一号 → 法人税法 第八十二条の六第一項第一号 (Article 82-6, paragraph (1), item (i)), art-82-6/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-1
- art-82-6/par-1/item-2: 前号 → 法人税法 第八十二条の六第一項第一号 (Article 82-6, paragraph (1), item (i)), art-82-6/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-1
- art-82-6/par-1/item-2: 前条 → 法人税法 第八十二条の五 (Article 82-5), art-82-5 — https://japanlaw.org/en/corporation-tax-act/art-82-5 · https://japanlaw.org/l/340AC0000000034/art-82-5
- art-82-6/par-1/item-3: 前二号 → 法人税法 第八十二条の六第一項第二号 (Article 82-6, paragraph (1), item (ii)), art-82-6/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-2
- art-82-6/par-1/item-3: 前二号 → 法人税法 第八十二条の六第一項第一号 (Article 82-6, paragraph (1), item (i)), art-82-6/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-1
- art-82-6/par-2: この項 → 法人税法 第八十二条の六第二項 (Article 82-6, paragraph (2)), art-82-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-2
- art-82-6/par-2: 前項 → 法人税法 第八十二条の六第一項 (Article 82-6, paragraph (1)), art-82-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1
- art-82-6/par-2: 第百五十条の三第九項 → 法人税法 第百五十条の三第九項 (Article 150-3, paragraph (9)), art-150-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-9
- art-82-6/par-3: 第一項 → 法人税法 第八十二条の六第一項 (Article 82-6, paragraph (1)), art-82-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1
- art-82-7/par-1: この条 → 法人税法 第八十二条の七 (Article 82-7), art-82-7 — https://japanlaw.org/en/corporation-tax-act/art-82-7 · https://japanlaw.org/l/340AC0000000034/art-82-7
- art-82-7/par-1: 次条第一項 → 法人税法 第八十二条の八第一項 (Article 82-8, paragraph (1)), art-82-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-1
- art-82-7/par-1: 国税通則法第十八条 → 国税通則法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/national-tax-general-rules-act/art-18 · https://japanlaw.org/l/337AC0000000066/art-18
- art-82-7/par-1: 国税通則法第十八条第三項 → 国税通則法 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-3 · https://japanlaw.org/l/337AC0000000066/art-18/par-3
- art-82-7/par-1: 第十九条 → 国税通則法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/national-tax-general-rules-act/art-19 · https://japanlaw.org/l/337AC0000000066/art-19
- art-82-7/par-1: 第十九条第四項 → 国税通則法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-4 · https://japanlaw.org/l/337AC0000000066/art-19/par-4
- art-82-7/par-1: この項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-7/par-1: 前条第一項 → 法人税法 第八十二条の六第一項 (Article 82-6, paragraph (1)), art-82-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1
- art-82-7/par-1: 第三項 → 法人税法 第八十二条の七第三項 (Article 82-7, paragraph (3)), art-82-7/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-3
- art-82-7/par-1: 第四項 → 法人税法 第八十二条の七第四項 (Article 82-7, paragraph (4)), art-82-7/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-4
- art-82-7/par-2: 前項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-7/par-2/item-3: 第一号 → 法人税法 第八十二条の七第二項第一号 (Article 82-7, paragraph (2), item (i)), art-82-7/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-2/item-1
- art-82-7/par-2/item-4: 第一号 → 法人税法 第八十二条の七第二項第一号 (Article 82-7, paragraph (2), item (i)), art-82-7/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-2/item-1
- art-82-7/par-3: 第一項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-7/par-3: 第百二十四条 → 法人税法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/corporation-tax-act/art-124 · https://japanlaw.org/l/340AC0000000034/art-124
- art-82-7/par-4: 第一項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-7/par-5: 国税通則法第百二十四条 → 国税通則法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/national-tax-general-rules-act/art-124 · https://japanlaw.org/l/337AC0000000066/art-124
- art-82-7/par-5: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/my-number-act/art-2/par-16 · https://japanlaw.org/l/425AC0000000027/art-2/par-16
- art-82-7/par-5: 第一項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-8/par-1: 同条 → 法人税法 第八十二条の七 (Article 82-7), art-82-7 — https://japanlaw.org/en/corporation-tax-act/art-82-7 · https://japanlaw.org/l/340AC0000000034/art-82-7
- art-82-8/par-1: 前条第一項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-8/par-2: 前項 → 法人税法 第八十二条の八第一項 (Article 82-8, paragraph (1)), art-82-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-1
- art-82-8/par-2: 第八十二条の六第一項 → 法人税法 第八十二条の六第一項 (Article 82-6, paragraph (1)), art-82-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1
- art-82-8/par-3: 前項 → 法人税法 第八十二条の八第二項 (Article 82-8, paragraph (2)), art-82-8/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-2
- art-82-8/par-4: 第二項 → 法人税法 第八十二条の八第二項 (Article 82-8, paragraph (2)), art-82-8/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-2
- art-82-8/par-5: 第二項 → 法人税法 第八十二条の八第二項 (Article 82-8, paragraph (2)), art-82-8/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-2
- art-82-8/par-5: 第一項 → 法人税法 第八十二条の八第一項 (Article 82-8, paragraph (1)), art-82-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-1
- art-82-8/par-6: 第一項 → 法人税法 第八十二条の八第一項 (Article 82-8, paragraph (1)), art-82-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-1
- art-82-8/par-6: 前条第一項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-8/par-7: 前項 → 法人税法 第八十二条の八第六項 (Article 82-8, paragraph (6)), art-82-8/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-6
- art-82-8/par-8: 第一項 → 法人税法 第八十二条の八第一項 (Article 82-8, paragraph (1)), art-82-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-1
- art-82-8/par-8: 前条第一項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-9/par-1: 同項第二号 → 法人税法 第八十二条の六第一項第二号 (Article 82-6, paragraph (1), item (ii)), art-82-6/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-2
- art-82-9/par-1: 第八十二条の六第一項 → 法人税法 第八十二条の六第一項 (Article 82-6, paragraph (1)), art-82-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1
- art-82-10/par-1: 第二号 → 法人税法 第八十二条の六第一項第二号 (Article 82-6, paragraph (1), item (ii)), art-82-6/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-2
- art-82-10/par-1: この条 → 法人税法 第八十二条の十 (Article 82-10), art-82-10 — https://japanlaw.org/en/corporation-tax-act/art-82-10 · https://japanlaw.org/l/340AC0000000034/art-82-10
- art-82-10/par-1: 第八十二条の六第一項第一号 → 法人税法 第八十二条の六第一項第一号 (Article 82-6, paragraph (1), item (i)), art-82-6/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1/item-1
- art-82-10/par-1: 地方法人税法第二十四条の四第一項 → e-Gov law 426AC0000000011, 第二十四条の四第一項 (Article 24-4, paragraph (1)), art-24-4/par-1 — not held in this collection
- art-82-10/par-1: 同項第一号 → e-Gov law 426AC0000000011, 第二十四条の四第一項第一号 (Article 24-4, paragraph (1), item (i)), art-24-4/par-1/item-1 — not held in this collection
- art-82-10/par-1: 第二号 → e-Gov law 426AC0000000011, 第二十四条の四第一項第二号 (Article 24-4, paragraph (1), item (ii)), art-24-4/par-1/item-2 — not held in this collection
- art-82-10/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-82-10/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-82-11/par-1: この項 → 法人税法 第八十二条の十一第一項 (Article 82-11, paragraph (1)), art-82-11/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-1
- art-82-11/par-1: 次項 → 法人税法 第八十二条の十一第二項 (Article 82-11, paragraph (2)), art-82-11/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2
- art-82-11/par-2: 第八十二条の三第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-82-11/par-2: 前項 → 法人税法 第八十二条の十一第一項 (Article 82-11, paragraph (1)), art-82-11/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-1
- art-82-11/par-2/item-1: 同条第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-82-11/par-2/item-1: 次号 → 法人税法 第八十二条の十一第二項第二号 (Article 82-11, paragraph (2), item (ii)), art-82-11/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2/item-2
- art-82-11/par-2/item-1: この号 → 法人税法 第八十二条の十一第二項第一号 (Article 82-11, paragraph (2), item (i)), art-82-11/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2/item-1
- art-82-11/par-2/item-1: この項 → 法人税法 第八十二条の十一第二項 (Article 82-11, paragraph (2)), art-82-11/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2
- art-82-11/par-2/item-1: 同条第一項第一号 → 法人税法 第八十二条の三第一項第一号 (Article 82-3, paragraph (1), item (i)), art-82-3/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1/item-1
- art-82-11/par-2/item-1: 第八十二条の三第二項 → 法人税法 第八十二条の三第二項 (Article 82-3, paragraph (2)), art-82-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2
- art-82-11/par-2/item-2: 第八十二条の三第四項 → 法人税法 第八十二条の三第四項 (Article 82-3, paragraph (4)), art-82-3/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4
- art-82-11/par-3: この項 → 法人税法 第八十二条の十一第三項 (Article 82-11, paragraph (3)), art-82-11/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-3
- art-82-11/par-3: 前項 → 法人税法 第八十二条の十一第二項 (Article 82-11, paragraph (2)), art-82-11/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2
- art-82-11/par-3/item-1: 次号 → 法人税法 第八十二条の十一第三項第二号 (Article 82-11, paragraph (3), item (ii)), art-82-11/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-3/item-2
- art-82-11/par-3/item-1: この号 → 法人税法 第八十二条の十一第三項第一号 (Article 82-11, paragraph (3), item (i)), art-82-11/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-3/item-1
- art-82-11/par-3/item-2: 前号 → 法人税法 第八十二条の十一第三項第一号 (Article 82-11, paragraph (3), item (i)), art-82-11/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-3/item-1
- art-82-11/par-4: 第二項 → 法人税法 第八十二条の十一第二項 (Article 82-11, paragraph (2)), art-82-11/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2
- art-82-11/par-4/item-1: 次号 → 法人税法 第八十二条の十一第四項第二号 (Article 82-11, paragraph (4), item (ii)), art-82-11/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4/item-2
- art-82-11/par-4/item-2: この号 → 法人税法 第八十二条の十一第四項第二号 (Article 82-11, paragraph (4), item (ii)), art-82-11/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4/item-2
- art-82-11/par-4/item-2: 第八十二条第二十六号 → 法人税法 第八十二条第一項第二十六号 (Article 82, paragraph (1), item (xxvi)), art-82/par-1/item-26 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-26 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26
- art-82-11/par-5: 前項 → 法人税法 第八十二条の十一第四項 (Article 82-11, paragraph (4)), art-82-11/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4
- art-82-11/par-5: 第百五十条の三第三項 → 法人税法 第百五十条の三第三項 (Article 150-3, paragraph (3)), art-150-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-3
- art-82-11/par-5: この項 → 法人税法 第八十二条の十一第五項 (Article 82-11, paragraph (5)), art-82-11/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-5
- art-82-11/par-5: 第二項 → 法人税法 第八十二条の十一第二項 (Article 82-11, paragraph (2)), art-82-11/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2
- art-82-11/par-6: 第八十二条第五号 → 法人税法 第八十二条第一項第五号 (Article 82, paragraph (1), item (v)), art-82/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5
- art-82-11/par-6: この項 → 法人税法 第八十二条の十一第六項 (Article 82-11, paragraph (6)), art-82-11/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-6
- art-82-11/par-6: 第二項 → 法人税法 第八十二条の十一第二項 (Article 82-11, paragraph (2)), art-82-11/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2
- art-82-11/par-7: 第四項 → 法人税法 第八十二条の十一第四項 (Article 82-11, paragraph (4)), art-82-11/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4
- art-82-11/par-8: 第三項から第六項まで → 法人税法 第八十二条の十一第四項 (Article 82-11, paragraph (4)), art-82-11/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4
- art-82-11/par-8: 第一項 → 法人税法 第八十二条の十一第一項 (Article 82-11, paragraph (1)), art-82-11/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-1
- art-82-11/par-8: 第三項から第六項まで → 法人税法 第八十二条の十一第三項 (Article 82-11, paragraph (3)), art-82-11/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-3
- art-82-11/par-8: 第三項から第六項まで → 法人税法 第八十二条の十一第五項 (Article 82-11, paragraph (5)), art-82-11/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-5
- art-82-11/par-8: 第三項から第六項まで → 法人税法 第八十二条の十一第六項 (Article 82-11, paragraph (6)), art-82-11/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-6
- art-82-11/par-8: 第二項 → 法人税法 第八十二条の十一第二項 (Article 82-11, paragraph (2)), art-82-11/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-2
- art-82-14/par-1: 第一号 → 法人税法 第八十二条の十四第一項第一号 (Article 82-14, paragraph (1), item (i)), art-82-14/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-1
- art-82-14/par-1/item-2: 前条 → 法人税法 第八十二条の十三 (Article 82-13), art-82-13 — https://japanlaw.org/en/corporation-tax-act/art-82-13 · https://japanlaw.org/l/340AC0000000034/art-82-13
- art-82-14/par-1/item-2: 前号 → 法人税法 第八十二条の十四第一項第一号 (Article 82-14, paragraph (1), item (i)), art-82-14/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-1
- art-82-14/par-1/item-3: 前二号 → 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-82-14/par-1/item-3: 前二号 → 法人税法 第八十二条の十四第一項第一号 (Article 82-14, paragraph (1), item (i)), art-82-14/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-1
- art-82-14/par-2: 前項 → 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
- art-82-14/par-2: この項 → 法人税法 第八十二条の十四第二項 (Article 82-14, paragraph (2)), art-82-14/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-14/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-2
- art-82-14/par-2: 第百五十条の三第九項 → 法人税法 第百五十条の三第九項 (Article 150-3, paragraph (9)), art-150-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-9
- art-82-14/par-3: 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
- art-82-15/par-1: 前条第一項 → 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
- art-82-15/par-1: 国税通則法第十八条 → 国税通則法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/national-tax-general-rules-act/art-18 · https://japanlaw.org/l/337AC0000000066/art-18
- art-82-15/par-1: 国税通則法第十八条第三項 → 国税通則法 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-3 · https://japanlaw.org/l/337AC0000000066/art-18/par-3
- art-82-15/par-1: 第十九条 → 国税通則法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/national-tax-general-rules-act/art-19 · https://japanlaw.org/l/337AC0000000066/art-19
- art-82-15/par-1: 第十九条第四項 → 国税通則法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-4 · https://japanlaw.org/l/337AC0000000066/art-19/par-4
- art-82-15/par-1: 第三項 → 法人税法 第八十二条の十五第三項 (Article 82-15, paragraph (3)), art-82-15/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-15/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-3
- art-82-15/par-1: 次項 → 法人税法 第八十二条の十五第二項 (Article 82-15, paragraph (2)), art-82-15/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-15/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-2
- art-82-15/par-1: 第八十二条の七第二項 → 法人税法 第八十二条の七第二項 (Article 82-7, paragraph (2)), art-82-7/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-2
- art-82-15/par-1: 次条第一項 → 法人税法 第八十二条の十六第一項 (Article 82-16, paragraph (1)), art-82-16/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-16/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-16/par-1
- art-82-15/par-1: この条 → 法人税法 第八十二条の十五 (Article 82-15), art-82-15 — https://japanlaw.org/en/corporation-tax-act/art-82-15 · https://japanlaw.org/l/340AC0000000034/art-82-15
- art-82-15/par-1: この項 → 法人税法 第八十二条の十五第一項 (Article 82-15, paragraph (1)), art-82-15/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-15/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-1
- art-82-15/par-2: 第百二十四条 → 法人税法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/corporation-tax-act/art-124 · https://japanlaw.org/l/340AC0000000034/art-124
- art-82-15/par-2: 前項 → 法人税法 第八十二条の十五第一項 (Article 82-15, paragraph (1)), art-82-15/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-15/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-1
- art-82-15/par-3: 第一項 → 法人税法 第八十二条の十五第一項 (Article 82-15, paragraph (1)), art-82-15/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-15/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-1
- art-82-15/par-4: 国税通則法第百二十四条 → 国税通則法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/national-tax-general-rules-act/art-124 · https://japanlaw.org/l/337AC0000000066/art-124
- art-82-15/par-4: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/my-number-act/art-2/par-16 · https://japanlaw.org/l/425AC0000000027/art-2/par-16
- art-82-15/par-4: 第一項 → 法人税法 第八十二条の十五第一項 (Article 82-15, paragraph (1)), art-82-15/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-15/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-1
- art-82-16/par-1: 同条 → 法人税法 第八十二条の十五 (Article 82-15), art-82-15 — https://japanlaw.org/en/corporation-tax-act/art-82-15 · https://japanlaw.org/l/340AC0000000034/art-82-15
- art-82-16/par-1: 前条第一項 → 法人税法 第八十二条の十五第一項 (Article 82-15, paragraph (1)), art-82-15/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-15/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-1
- art-82-16/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第二項 (Article 82-8, paragraph (2)), art-82-8/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-2
- art-82-16/par-2: 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
- art-82-16/par-2: 第一項 → 法人税法 第八十二条の八第一項 (Article 82-8, paragraph (1)), art-82-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-1
- art-82-16/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第三項 (Article 82-8, paragraph (3)), art-82-8/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-3
- art-82-16/par-2: 前条第一項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-16/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第五項 (Article 82-8, paragraph (5)), art-82-8/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-5
- art-82-16/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第四項 (Article 82-8, paragraph (4)), art-82-8/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-4
- art-82-16/par-2: 第八十二条の六第一項 → 法人税法 第八十二条の六第一項 (Article 82-6, paragraph (1)), art-82-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1
- art-82-16/par-2: 前項 → 法人税法 第八十二条の十六第一項 (Article 82-16, paragraph (1)), art-82-16/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-16/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-16/par-1
- art-82-16/par-2: 同条第六項から第八項まで → 法人税法 第八十二条の八第六項 (Article 82-8, paragraph (6)), art-82-8/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-6
- art-82-16/par-2: 同条第六項から第八項まで → 法人税法 第八十二条の八第七項 (Article 82-8, paragraph (7)), art-82-8/par-7 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-7
- art-82-16/par-2: 同条第六項から第八項まで → 法人税法 第八十二条の八第八項 (Article 82-8, paragraph (8)), art-82-8/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-8
- art-82-16/par-2: 第八十二条の十五第一項 → 法人税法 第八十二条の十五第一項 (Article 82-15, paragraph (1)), art-82-15/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-15/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-1
- 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
- art-82-18/par-1: 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-82-18/par-1: 地方法人税法第二十四条の四第三項 → e-Gov law 426AC0000000011, 第二十四条の四第三項 (Article 24-4, paragraph (3)), art-24-4/par-3 — not held in this collection
- art-82-18/par-1: 同項第一号 → e-Gov law 426AC0000000011, 第二十四条の四第三項第一号 (Article 24-4, paragraph (3), item (i)), art-24-4/par-3/item-1 — not held in this collection
- art-82-18/par-1: 第二号 → e-Gov law 426AC0000000011, 第二十四条の四第三項第二号 (Article 24-4, paragraph (3), item (ii)), art-24-4/par-3/item-2 — not held in this collection
- art-82-18/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-82-18/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-82-18/par-1: この条 → 法人税法 第八十二条の十八 (Article 82-18), art-82-18 — https://japanlaw.org/en/corporation-tax-act/art-82-18 · https://japanlaw.org/l/340AC0000000034/art-82-18
- art-82-18/par-1: 第八十二条の十四第一項第一号 → 法人税法 第八十二条の十四第一項第一号 (Article 82-14, paragraph (1), item (i)), art-82-14/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-14/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-14/par-1/item-1
- art-82-19/par-1/item-1: この号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-1/item-2: この号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-2: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-2/item-1: 第八十二条の三第二項第一号 → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-19/par-2/item-1: この項 → 法人税法 第八十二条の十九第二項 (Article 82-19, paragraph (2)), art-82-19/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2
- art-82-19/par-2/item-1: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-2/item-1/sub-1: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-2/item-1/sub-1: この項 → 法人税法 第八十二条の十九第二項 (Article 82-19, paragraph (2)), art-82-19/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2
- art-82-19/par-2/item-1/sub-1: 第五項 → 法人税法 第八十二条の十九第五項 (Article 82-19, paragraph (5)), art-82-19/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5
- art-82-19/par-2/item-1/sub-1: 第九項第一号 → 法人税法 第八十二条の十九第九項第一号 (Article 82-19, paragraph (9), item (i)), art-82-19/par-9/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9/item-1
- art-82-19/par-2/item-1/sub-1: 第八十二条第二十六号 → 法人税法 第八十二条第一項第二十六号 (Article 82, paragraph (1), item (xxvi)), art-82/par-1/item-26 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-26 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26
- art-82-19/par-2/item-1/sub-1/sub2-2: 第八十二条の三第二項第一号 → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-19/par-2/item-1/sub-1/sub2-3: 次号 → 法人税法 第八十二条の十九第二項第二号 (Article 82-19, paragraph (2), item (ii)), art-82-19/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-2
- art-82-19/par-2/item-1/sub-1/sub2-3/sub3-1: 第三号 → 法人税法 第八十二条の十九第二項第三号 (Article 82-19, paragraph (2), item (iii)), art-82-19/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3
- art-82-19/par-2/item-1/sub-2: 次項 → 法人税法 第八十二条の十九第三項 (Article 82-19, paragraph (3)), art-82-19/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-3
- art-82-19/par-2/item-1/sub-2: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-2/item-1/sub-2: 第三号 → 法人税法 第八十二条の十九第二項第三号 (Article 82-19, paragraph (2), item (iii)), art-82-19/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3
- art-82-19/par-2/item-1/sub-2: 次号 → 法人税法 第八十二条の十九第二項第二号 (Article 82-19, paragraph (2), item (ii)), art-82-19/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-2
- art-82-19/par-2/item-1/sub-3: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-2/item-1/sub-3: 第三号 → 法人税法 第八十二条の十九第二項第三号 (Article 82-19, paragraph (2), item (iii)), art-82-19/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3
- art-82-19/par-2/item-1/sub-3: 次号 → 法人税法 第八十二条の十九第二項第二号 (Article 82-19, paragraph (2), item (ii)), art-82-19/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-2
- art-82-19/par-2/item-2: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-2/item-2/sub-2: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-2/item-3: 第八十二条の三第二項第三号 → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-19/par-2/item-3: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-2/item-3/sub-2: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-2/item-3/sub-3: 第八十二条の三第二項第三号 → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-19/par-2/item-3/sub-3: 前項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-3: 同項第一号 → 法人税法 第八十二条の十九第二項第一号 (Article 82-19, paragraph (2), item (i)), art-82-19/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1
- art-82-19/par-3: 前項 → 法人税法 第八十二条の十九第二項 (Article 82-19, paragraph (2)), art-82-19/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2
- art-82-19/par-3: 第三号 → 法人税法 第八十二条の十九第二項第三号 (Article 82-19, paragraph (2), item (iii)), art-82-19/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3
- art-82-19/par-3: 第二号 → 法人税法 第八十二条の十九第二項第二号 (Article 82-19, paragraph (2), item (ii)), art-82-19/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-2
- art-82-19/par-4: 第三項 → 法人税法 第八十二条の十九第三項 (Article 82-19, paragraph (3)), art-82-19/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-3
- art-82-19/par-4: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-19/par-4: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-19/par-4: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-19/par-4: 第二項 → 法人税法 第八十二条の十九第二項 (Article 82-19, paragraph (2)), art-82-19/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2
- art-82-19/par-4: 第八十二条の三第三項 → 法人税法 第八十二条の三第三項 (Article 82-3, paragraph (3)), art-82-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3
- art-82-19/par-5: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-5/item-1: 第八十二条の三第四項第一号 → 法人税法 第八十二条の三第四項第一号 (Article 82-3, paragraph (4), item (i)), art-82-3/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1
- art-82-19/par-5/item-1: この項 → 法人税法 第八十二条の十九第五項 (Article 82-19, paragraph (5)), art-82-19/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5
- art-82-19/par-5/item-1: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-5/item-1/sub-1: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-5/item-1/sub-1: この項 → 法人税法 第八十二条の十九第五項 (Article 82-19, paragraph (5)), art-82-19/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5
- art-82-19/par-5/item-1/sub-1: 第八十二条第二十六号 → 法人税法 第八十二条第一項第二十六号 (Article 82, paragraph (1), item (xxvi)), art-82/par-1/item-26 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-26 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26
- art-82-19/par-5/item-1/sub-1/sub2-2: 第八十二条の三第四項第一号 → 法人税法 第八十二条の三第四項第一号 (Article 82-3, paragraph (4), item (i)), art-82-3/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1
- art-82-19/par-5/item-1/sub-1/sub2-3: 次号 → 法人税法 第八十二条の十九第五項第二号 (Article 82-19, paragraph (5), item (ii)), art-82-19/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-2
- art-82-19/par-5/item-1/sub-1/sub2-3/sub3-1: 第三号 → 法人税法 第八十二条の十九第五項第三号 (Article 82-19, paragraph (5), item (iii)), art-82-19/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-3
- art-82-19/par-5/item-1/sub-2: 次項 → 法人税法 第八十二条の十九第六項 (Article 82-19, paragraph (6)), art-82-19/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-6
- art-82-19/par-5/item-1/sub-2: 第三号 → 法人税法 第八十二条の十九第五項第三号 (Article 82-19, paragraph (5), item (iii)), art-82-19/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-3
- art-82-19/par-5/item-1/sub-2: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-5/item-1/sub-2: 次号 → 法人税法 第八十二条の十九第五項第二号 (Article 82-19, paragraph (5), item (ii)), art-82-19/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-2
- art-82-19/par-5/item-1/sub-3: 第三号 → 法人税法 第八十二条の十九第五項第三号 (Article 82-19, paragraph (5), item (iii)), art-82-19/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-3
- art-82-19/par-5/item-1/sub-3: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-5/item-1/sub-3: 次号 → 法人税法 第八十二条の十九第五項第二号 (Article 82-19, paragraph (5), item (ii)), art-82-19/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-2
- art-82-19/par-5/item-2: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-5/item-2/sub-2: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-5/item-3: 第八十二条の三第四項第三号 → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-19/par-5/item-3: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-5/item-3/sub-2: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-5/item-3/sub-3: 第八十二条の三第四項第三号 → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-19/par-5/item-3/sub-3: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-6: 同項第一号 → 法人税法 第八十二条の十九第五項第一号 (Article 82-19, paragraph (5), item (i)), art-82-19/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1
- art-82-19/par-6: 第三号 → 法人税法 第八十二条の十九第五項第三号 (Article 82-19, paragraph (5), item (iii)), art-82-19/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-3
- art-82-19/par-6: 前項 → 法人税法 第八十二条の十九第五項 (Article 82-19, paragraph (5)), art-82-19/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5
- art-82-19/par-6: 第二号 → 法人税法 第八十二条の十九第五項第二号 (Article 82-19, paragraph (5), item (ii)), art-82-19/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-2
- art-82-19/par-7: 前項第一号から第三号まで → 法人税法 第八十二条の三第四項第一号 (Article 82-3, paragraph (4), item (i)), art-82-3/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1
- art-82-19/par-7: 前項第一号から第三号まで → 法人税法 第八十二条の三第四項第二号 (Article 82-3, paragraph (4), item (ii)), art-82-3/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2
- art-82-19/par-7: 前項第一号から第三号まで → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3
- art-82-19/par-7: 第六項 → 法人税法 第八十二条の十九第六項 (Article 82-19, paragraph (6)), art-82-19/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-6
- art-82-19/par-7: 第八十二条の三第五項 → 法人税法 第八十二条の三第五項 (Article 82-3, paragraph (5)), art-82-3/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-5
- art-82-19/par-7: 第五項 → 法人税法 第八十二条の十九第五項 (Article 82-19, paragraph (5)), art-82-19/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5
- art-82-19/par-8: 第二項第一号 → 法人税法 第八十二条の十九第二項第一号 (Article 82-19, paragraph (2), item (i)), art-82-19/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1
- art-82-19/par-9: 第二項第一号 → 法人税法 第八十二条の十九第二項第一号 (Article 82-19, paragraph (2), item (i)), art-82-19/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1
- art-82-19/par-9: この項 → 法人税法 第八十二条の十九第九項 (Article 82-19, paragraph (9)), art-82-19/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9
- art-82-19/par-9/item-2: 第二項第一号 → 法人税法 第八十二条の十九第二項第一号 (Article 82-19, paragraph (2), item (i)), art-82-19/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1
- art-82-19/par-9/item-2: 前号 → 法人税法 第八十二条の十九第九項第一号 (Article 82-19, paragraph (9), item (i)), art-82-19/par-9/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9/item-1
- art-82-19/par-10: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1
- art-82-19/par-10: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2
- art-82-19/par-10: 前項第一号から第三号まで → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3
- art-82-19/par-10: 前項 → 法人税法 第八十二条の十九第九項 (Article 82-19, paragraph (9)), art-82-19/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9
- art-82-19/par-10: 第八十二条の三第三項 → 法人税法 第八十二条の三第三項 (Article 82-3, paragraph (3)), art-82-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-3
- art-82-19/par-10: 第八十二条の十九第九項第一号 → 法人税法 第八十二条の十九第九項第一号 (Article 82-19, paragraph (9), item (i)), art-82-19/par-9/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9/item-1
- art-82-19/par-11: 第一項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-11: 第百五十条の三第六項 → 法人税法 第百五十条の三第六項 (Article 150-3, paragraph (6)), art-150-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-6
- art-82-19/par-11: 第九項 → 法人税法 第八十二条の十九第九項 (Article 82-19, paragraph (9)), art-82-19/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9
- art-82-19/par-11: この項 → 法人税法 第八十二条の十九第十一項 (Article 82-19, paragraph (11)), art-82-19/par-11 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-11 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-11
- art-82-19/par-11: 第八項 → 法人税法 第八十二条の十九第八項 (Article 82-19, paragraph (8)), art-82-19/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-8
- art-82-19/par-12: 第二項第一号 → 法人税法 第八十二条の十九第二項第一号 (Article 82-19, paragraph (2), item (i)), art-82-19/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1
- art-82-19/par-12: この項 → 法人税法 第八十二条の十九第十二項 (Article 82-19, paragraph (12)), art-82-19/par-12 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-12
- art-82-19/par-12: 第百五十条の三第六項 → 法人税法 第百五十条の三第六項 (Article 150-3, paragraph (6)), art-150-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-6
- art-82-19/par-13: 第二項第三号 → 法人税法 第八十二条の十九第二項第三号 (Article 82-19, paragraph (2), item (iii)), art-82-19/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3
- art-82-19/par-13: 第百五十条の三第六項 → 法人税法 第百五十条の三第六項 (Article 150-3, paragraph (6)), art-150-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-6
- art-82-19/par-13: この項 → 法人税法 第八十二条の十九第十三項 (Article 82-19, paragraph (13)), art-82-19/par-13 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-13
- art-82-19/par-14: 第一項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-14: 第八十二条の十一第三項 → 法人税法 第八十二条の十一第三項 (Article 82-11, paragraph (3)), art-82-11/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-3
- art-82-19/par-14: この項 → 法人税法 第八十二条の十九第十四項 (Article 82-19, paragraph (14)), art-82-19/par-14 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-14
- art-82-19/par-15: 第二項第一号 → 法人税法 第八十二条の十九第二項第一号 (Article 82-19, paragraph (2), item (i)), art-82-19/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1
- art-82-19/par-15: 第一項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1
- art-82-19/par-15: 第十二項 → 法人税法 第八十二条の十九第十二項 (Article 82-19, paragraph (12)), art-82-19/par-12 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-12
- art-82-19/par-15: 第二項第三号 → 法人税法 第八十二条の十九第二項第三号 (Article 82-19, paragraph (2), item (iii)), art-82-19/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-3
- art-82-19/par-15: 第五項第一号 → 法人税法 第八十二条の十九第五項第一号 (Article 82-19, paragraph (5), item (i)), art-82-19/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1
- art-82-19/par-15: 第五項第三号 → 法人税法 第八十二条の十九第五項第三号 (Article 82-19, paragraph (5), item (iii)), art-82-19/par-5/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-3
- art-82-19/par-15: 第十一項 → 法人税法 第八十二条の十九第十一項 (Article 82-19, paragraph (11)), art-82-19/par-11 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-11 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-11
- art-82-19/par-15: 第九項 → 法人税法 第八十二条の十九第九項 (Article 82-19, paragraph (9)), art-82-19/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-9
- art-82-19/par-15: 第八項 → 法人税法 第八十二条の十九第八項 (Article 82-19, paragraph (8)), art-82-19/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-8
- art-82-19/par-15: 第五項 → 法人税法 第八十二条の十九第五項 (Article 82-19, paragraph (5)), art-82-19/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5
- art-82-19/par-15: 第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2
- art-82-19/par-15: 第十五項 → 法人税法 第八十二条の十九第十五項 (Article 82-19, paragraph (15)), art-82-19/par-15 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-15 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-15
- art-82-19/par-15: 前項 → 法人税法 第八十二条の十九第十四項 (Article 82-19, paragraph (14)), art-82-19/par-14 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-14
- art-82-19/par-15: 第十三項 → 法人税法 第八十二条の十九第十三項 (Article 82-19, paragraph (13)), art-82-19/par-13 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-13
- art-82-19/par-16: 第八十二条第五号 → 法人税法 第八十二条第一項第五号 (Article 82, paragraph (1), item (v)), art-82/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-5
- art-82-19/par-16: この項 → 法人税法 第八十二条の十九第十六項 (Article 82-19, paragraph (16)), art-82-19/par-16 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-16 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-16
- art-82-19/par-17: 第三項 → 法人税法 第八十二条の十九第三項 (Article 82-19, paragraph (3)), art-82-19/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-3
- art-82-19/par-17: 第四項 → 法人税法 第八十二条の十九第四項 (Article 82-19, paragraph (4)), art-82-19/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-4
- art-82-19/par-17: 第六項 → 法人税法 第八十二条の十九第六項 (Article 82-19, paragraph (6)), art-82-19/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-6
- art-82-19/par-17: 前項 → 法人税法 第八十二条の十九第十六項 (Article 82-19, paragraph (16)), art-82-19/par-16 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-16 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-16
- art-82-22/par-1: この条 → 法人税法 第八十二条の二十二 (Article 82-22), art-82-22 — https://japanlaw.org/en/corporation-tax-act/art-82-22 · https://japanlaw.org/l/340AC0000000034/art-82-22
- art-82-22/par-1: 第一号 → 法人税法 第八十二条の二十二第一項第一号 (Article 82-22, paragraph (1), item (i)), art-82-22/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-1
- art-82-22/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
- art-82-22/par-1/item-2: 前号 → 法人税法 第八十二条の二十二第一項第一号 (Article 82-22, paragraph (1), item (i)), art-82-22/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-1
- art-82-22/par-1/item-2: 前条 → 法人税法 第八十二条の二十一 (Article 82-21), art-82-21 — https://japanlaw.org/en/corporation-tax-act/art-82-21 · https://japanlaw.org/l/340AC0000000034/art-82-21
- art-82-22/par-1/item-3: 前二号 → 法人税法 第八十二条の二十二第一項第一号 (Article 82-22, paragraph (1), item (i)), art-82-22/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-1
- art-82-22/par-1/item-3: 前二号 → 法人税法 第八十二条の二十二第一項第二号 (Article 82-22, paragraph (1), item (ii)), art-82-22/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-2
- art-82-22/par-2: 前項 → 法人税法 第八十二条の二十二第一項 (Article 82-22, paragraph (1)), art-82-22/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1
- art-82-22/par-2: この項 → 法人税法 第八十二条の二十二第二項 (Article 82-22, paragraph (2)), art-82-22/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-2
- art-82-22/par-2: 第百五十条の三第九項 → 法人税法 第百五十条の三第九項 (Article 150-3, paragraph (9)), art-150-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-9
- art-82-22/par-3: 第一項 → 法人税法 第八十二条の二十二第一項 (Article 82-22, paragraph (1)), art-82-22/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1
- art-82-23/par-1: この条 → 法人税法 第八十二条の二十三 (Article 82-23), art-82-23 — https://japanlaw.org/en/corporation-tax-act/art-82-23 · https://japanlaw.org/l/340AC0000000034/art-82-23
- art-82-23/par-1: 国税通則法第十八条 → 国税通則法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/national-tax-general-rules-act/art-18 · https://japanlaw.org/l/337AC0000000066/art-18
- art-82-23/par-1: 国税通則法第十八条第三項 → 国税通則法 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-3 · https://japanlaw.org/l/337AC0000000066/art-18/par-3
- art-82-23/par-1: 第十九条 → 国税通則法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/national-tax-general-rules-act/art-19 · https://japanlaw.org/l/337AC0000000066/art-19
- art-82-23/par-1: 第十九条第四項 → 国税通則法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-4 · https://japanlaw.org/l/337AC0000000066/art-19/par-4
- art-82-23/par-1: 前条第一項 → 法人税法 第八十二条の二十二第一項 (Article 82-22, paragraph (1)), art-82-22/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1
- art-82-23/par-1: この項 → 法人税法 第八十二条の二十三第一項 (Article 82-23, paragraph (1)), art-82-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1
- art-82-23/par-1: 次条第一項 → 法人税法 第八十二条の二十四第一項 (Article 82-24, paragraph (1)), art-82-24/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-24/par-1
- art-82-23/par-1: 第八十二条の七第二項 → 法人税法 第八十二条の七第二項 (Article 82-7, paragraph (2)), art-82-7/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-2
- art-82-23/par-1: 第三項 → 法人税法 第八十二条の二十三第三項 (Article 82-23, paragraph (3)), art-82-23/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-3
- art-82-23/par-1: 次項 → 法人税法 第八十二条の二十三第二項 (Article 82-23, paragraph (2)), art-82-23/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-2
- art-82-23/par-2: 第百二十四条 → 法人税法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/corporation-tax-act/art-124 · https://japanlaw.org/l/340AC0000000034/art-124
- art-82-23/par-2: 前項 → 法人税法 第八十二条の二十三第一項 (Article 82-23, paragraph (1)), art-82-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1
- art-82-23/par-3: 第一項 → 法人税法 第八十二条の二十三第一項 (Article 82-23, paragraph (1)), art-82-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1
- art-82-23/par-4: 国税通則法第百二十四条 → 国税通則法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/national-tax-general-rules-act/art-124 · https://japanlaw.org/l/337AC0000000066/art-124
- art-82-23/par-4: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/my-number-act/art-2/par-16 · https://japanlaw.org/l/425AC0000000027/art-2/par-16
- art-82-23/par-4: 第一項 → 法人税法 第八十二条の二十三第一項 (Article 82-23, paragraph (1)), art-82-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1
- art-82-24/par-1: 同条 → 法人税法 第八十二条の二十三 (Article 82-23), art-82-23 — https://japanlaw.org/en/corporation-tax-act/art-82-23 · https://japanlaw.org/l/340AC0000000034/art-82-23
- art-82-24/par-1: 前条第一項 → 法人税法 第八十二条の二十三第一項 (Article 82-23, paragraph (1)), art-82-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1
- art-82-24/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第二項 (Article 82-8, paragraph (2)), art-82-8/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-2
- art-82-24/par-2: 第一項 → 法人税法 第八十二条の八第一項 (Article 82-8, paragraph (1)), art-82-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-1
- art-82-24/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第三項 (Article 82-8, paragraph (3)), art-82-8/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-3
- art-82-24/par-2: 第八十二条の二十二第一項 → 法人税法 第八十二条の二十二第一項 (Article 82-22, paragraph (1)), art-82-22/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1
- art-82-24/par-2: 前条第一項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1
- art-82-24/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第五項 (Article 82-8, paragraph (5)), art-82-8/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-5
- art-82-24/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第四項 (Article 82-8, paragraph (4)), art-82-8/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-4
- art-82-24/par-2: 第八十二条の六第一項 → 法人税法 第八十二条の六第一項 (Article 82-6, paragraph (1)), art-82-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1
- art-82-24/par-2: 第八十二条の二十三第一項 → 法人税法 第八十二条の二十三第一項 (Article 82-23, paragraph (1)), art-82-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1
- art-82-24/par-2: 前項 → 法人税法 第八十二条の二十四第一項 (Article 82-24, paragraph (1)), art-82-24/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-24/par-1
- art-82-24/par-2: 同条第六項から第八項まで → 法人税法 第八十二条の八第六項 (Article 82-8, paragraph (6)), art-82-8/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-6
- art-82-24/par-2: 同条第六項から第八項まで → 法人税法 第八十二条の八第七項 (Article 82-8, paragraph (7)), art-82-8/par-7 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-7
- art-82-24/par-2: 同条第六項から第八項まで → 法人税法 第八十二条の八第八項 (Article 82-8, paragraph (8)), art-82-8/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-8
- art-82-25/par-1: 同項第二号 → 法人税法 第八十二条の二十二第一項第二号 (Article 82-22, paragraph (1), item (ii)), art-82-22/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-2
- art-82-25/par-1: 第八十二条の二十二第一項 → 法人税法 第八十二条の二十二第一項 (Article 82-22, paragraph (1)), art-82-22/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1
- art-82-26/par-1: 第八十二条の二十二第一項第一号 → 法人税法 第八十二条の二十二第一項第一号 (Article 82-22, paragraph (1), item (i)), art-82-22/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-1
- art-82-26/par-1: 第二号 → 法人税法 第八十二条の二十二第一項第二号 (Article 82-22, paragraph (1), item (ii)), art-82-22/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1/item-2
- art-82-26/par-1: この条 → 法人税法 第八十二条の二十六 (Article 82-26), art-82-26 — https://japanlaw.org/en/corporation-tax-act/art-82-26 · https://japanlaw.org/l/340AC0000000034/art-82-26
- art-82-26/par-1: 地方法人税法第二十四条の十一第一項 → e-Gov law 426AC0000000011, 第二十四条の十一第一項 (Article 24-11, paragraph (1)), art-24-11/par-1 — not held in this collection
- art-82-26/par-1: 同項第一号 → e-Gov law 426AC0000000011, 第二十四条の十一第一項第一号 (Article 24-11, paragraph (1), item (i)), art-24-11/par-1/item-1 — not held in this collection
- art-82-26/par-1: 第二号 → e-Gov law 426AC0000000011, 第二十四条の十一第一項第二号 (Article 24-11, paragraph (1), item (ii)), art-24-11/par-1/item-2 — not held in this collection
- art-82-26/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-82-26/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
---
## 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
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-037, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-038, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-039, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-040, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-041, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-042, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-043, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-044, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-045, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-046, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-047, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-048, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-049, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-004, 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