# 法人税法 / Corporation Tax Act — 第四編 (Part 4)

- 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: 第四編 (Part 4) — address `pt-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/pt-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-4
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

## 第四編　雑則 — Part IV Miscellaneous Provisions
<sup>heading: machine translation, not official</sup>
<sup>pt-4 · https://japanlaw.org/en/corporation-tax-act/pt-4 · https://japanlaw.org/l/340AC0000000034/pt-4</sup>

### 第百四十八条（内国普通法人等の設立の届出） — Notification of Establishment of a Domestic Ordinary Corporation, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-148 · https://japanlaw.org/en/corporation-tax-act/art-148 · https://japanlaw.org/l/340AC0000000034/art-148</sup>

**第一項**  新たに設立された内国法人である普通法人又は協同組合等は、その設立の日以後二月以内に、次に掲げる事項を記載した届出書に定款の写しその他の財務省令で定める書類を添付し、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。
<sup>art-148/par-1 · https://japanlaw.org/en/corporation-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000034/art-148/par-1</sup>
An ordinary corporation or cooperative, etc. which is a newly established domestic corporation must, within two months on or after the date of its establishment, submit a report stating the following matters, attached with a copy of its articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment:
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-148/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-148/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-148/par-1/item-1</sup>
  its place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その事業の目的
  <sup>art-148/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-148/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-148/par-1/item-2</sup>
  the purpose of its business; and
  <sup>machine translation, not official</sup>

  **三**  その設立の日
  <sup>art-148/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-148/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-148/par-1/item-3</sup>
  the date of its establishment.
  <sup>machine translation, not official</sup>

**第二項**  第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人に係る前項の規定の適用については、同項中「協同組合等」とあるのは「協同組合等（法人課税信託の受託者が二以上ある場合には、その法人課税信託の信託事務を主宰する受託者（以下この項において「主宰受託者」という。）以外の受託者を除く。）」と、「次に掲げる事項」とあるのは「次に掲げる事項及びその法人課税信託の名称（その法人課税信託の受託者が二以上ある場合には、主宰受託者以外の受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所を含む。）」とする。
<sup>art-148/par-2 · https://japanlaw.org/en/corporation-tax-act/art-148/par-2 · https://japanlaw.org/l/340AC0000000034/art-148/par-2</sup>
With regard to the application of the provisions of the preceding paragraph to a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations), the term "cooperative, etc." in that paragraph is deemed to be replaced with "cooperative, etc. (in the case where there are two or more trustees of a trust subject to corporate taxation, excluding trustees other than the trustee presiding over the trust affairs of the trust subject to corporate taxation (hereinafter referred to as the 'presiding trustee' in this paragraph))", and the phrase "the following matters" with "the following matters and the name of the trust subject to corporate taxation (in the case where there are two or more trustees of the trust subject to corporate taxation, including the names of the trustees other than the presiding trustee and their place for tax payment, or the location of their head office or principal office, or their domicile or residence)".
<sup>machine translation, not official</sup>

### 第百四十九条（外国普通法人となつた旨の届出） — Notification of Becoming a Foreign Ordinary Corporation
<sup>caption: machine translation, not official</sup>
<sup>art-149 · https://japanlaw.org/en/corporation-tax-act/art-149 · https://japanlaw.org/l/340AC0000000034/art-149</sup>

**第一項**  恒久的施設を有しない外国法人である普通法人が恒久的施設を有することとなつた場合又は恒久的施設を有しない外国法人である普通法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業を国内において開始し、若しくは第百四十一条第二号（課税標準）に定める国内源泉所得で同項第四号に掲げる対価以外のものを有することとなつた場合には、その外国法人である普通法人は、その恒久的施設を有することとなつた日又はその開始した日若しくはその対価以外のものを有することとなつた日以後二月以内に、次に掲げる事項を記載した届出書に定款に相当する書類その他の財務省令で定める書類を添付し、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。ただし、恒久的施設を有することとなつた外国法人である普通法人の同条第一号イ及びロに掲げる国内源泉所得に係る所得の金額の全部につき租税条約（第二条第十二号の十九ただし書（定義）に規定する条約をいう。以下この項及び次項において同じ。）の規定その他政令で定める規定（次項において「租税条約等の規定」という。）により法人税を課さないこととされる場合又は恒久的施設を有しない外国法人である普通法人の第百四十一条第二号に定める国内源泉所得に係る所得の金額の全部につき租税条約の規定その他政令で定める規定により法人税を課さないこととされる場合は、当該届出書を提出することを要しない。
<sup>art-149/par-1 · https://japanlaw.org/en/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1</sup>
In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment has come to have a permanent establishment, or in the case where an ordinary corporation which is a foreign corporation not having a permanent establishment has commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or has come to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in item (iv) of that paragraph, the ordinary corporation which is a foreign corporation must, within two months on or after the day on which it came to have the permanent establishment, or the day on which it commenced the business or the day on which it came to have the income other than the consideration, submit a report stating the following matters, attached with a document equivalent to articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment; provided, however, that it is not required to submit the report in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to domestic source income listed in item (i), (a) and (b) of that Article of an ordinary corporation which is a foreign corporation that has come to have a permanent establishment pursuant to the provisions of a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19 (Definitions); hereinafter the same applies in this paragraph and the following paragraph) or any other provisions specified by Cabinet Order (referred to as the "provisions of a tax treaty, etc." in the following paragraph), or in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to domestic source income specified in Article 141, item (ii) of an ordinary corporation which is a foreign corporation not having a permanent establishment pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order.
<sup>machine translation, not official</sup>

  **一**  その納税地及び第百四十一条各号に定める国内源泉所得に係る事業又は資産の経営又は管理の責任者の氏名
  <sup>art-149/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-149/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1/item-1</sup>
  its place for tax payment and the name of the person responsible for the operation or management of the business or assets pertaining to domestic source income specified in the items of Article 141;
  <sup>machine translation, not official</sup>

  **二**  第百四十一条各号に定める国内源泉所得に係る事業の目的及び種類又は当該国内源泉所得に係る資産の種類及び所在地
  <sup>art-149/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-149/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-1/item-2</sup>
  the purpose and type of the business pertaining to domestic source income specified in the items of Article 141, or the type and location of the assets pertaining to the domestic source income; and
  <sup>machine translation, not official</sup>

  **三**  第百四十一条各号に定める国内源泉所得に係る事業を開始した日若しくはその開始予定日又は当該国内源泉所得に係る資産を有することとなつた日
  <sup>art-149/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-149/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-149/par-1/item-3</sup>
  the day on which it commenced the business pertaining to domestic source income specified in the items of Article 141 or its scheduled commencement date, or the day on which it came to have the assets pertaining to the domestic source income.
  <sup>machine translation, not official</sup>

**第二項**  前項ただし書の規定により同項に規定する届出書の提出を要しないこととされた恒久的施設を有する外国法人である普通法人が租税条約等の規定により法人税を課さないこととされる国内源泉所得以外の国内源泉所得（第百四十一条第一号イ又はロに掲げる国内源泉所得に該当するものに限る。）を有することとなつた場合又は同項ただし書の規定により同項に規定する届出書の提出を要しないこととされた恒久的施設を有しない外国法人である普通法人が租税条約の規定その他政令で定める規定により法人税を課さないこととされる国内源泉所得以外の国内源泉所得（同条第二号に定める国内源泉所得に該当するものに限る。）を有することとなつた場合には、これらの国内源泉所得を有することとなつた日以後二月以内に、同項各号に掲げる事項を記載した届出書に定款に相当する書類その他の財務省令で定める書類を添付し、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。
<sup>art-149/par-2 · https://japanlaw.org/en/corporation-tax-act/art-149/par-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-2</sup>
In the case where an ordinary corporation which is a foreign corporation having a permanent establishment that is not required to submit the report prescribed in the preceding paragraph pursuant to the proviso to that paragraph has come to have domestic source income (limited to that which falls under the category of domestic source income listed in Article 141, item (i), (a) or (b)) other than domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty, etc., or in the case where an ordinary corporation which is a foreign corporation not having a permanent establishment that is not required to submit the report prescribed in that paragraph pursuant to the proviso to that paragraph has come to have domestic source income (limited to that which falls under the category of domestic source income specified in item (ii) of that Article) other than domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order, the ordinary corporation must, within two months on or after the day on which it came to have the domestic source income, submit a report stating the matters listed in the items of that paragraph, attached with a document equivalent to articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

**第三項**  第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人に係る第一項の規定の適用については、同項中「普通法人が恒久的施設」とあるのは「普通法人（法人課税信託の受託者が二以上ある場合には、その法人課税信託の信託事務を主宰する受託者（以下この項において「主宰受託者」という。）以外の受託者を除く。以下この項及び次項において同じ。）が恒久的施設」と、「次に掲げる事項」とあるのは「次に掲げる事項及びその法人課税信託の名称（その法人課税信託の受託者が二以上ある場合には、主宰受託者以外の受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所を含む。）」とする。
<sup>art-149/par-3 · https://japanlaw.org/en/corporation-tax-act/art-149/par-3 · https://japanlaw.org/l/340AC0000000034/art-149/par-3</sup>
With regard to the application of the provisions of paragraph (1) to a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations), the phrase "ordinary corporation which is a foreign corporation not having a permanent establishment has come to have a permanent establishment" in that paragraph is deemed to be replaced with "ordinary corporation which is a foreign corporation not having a permanent establishment (in the case where there are two or more trustees of a trust subject to corporate taxation, excluding trustees other than the trustee presiding over the trust affairs of the trust subject to corporate taxation (hereinafter referred to as the 'presiding trustee' in this paragraph); hereinafter the same applies in this paragraph and the following paragraph) has come to have a permanent establishment", and the phrase "the following matters" with "the following matters and the name of the trust subject to corporate taxation (in the case where there are two or more trustees of the trust subject to corporate taxation, including the names of the trustees other than the presiding trustee and their place for tax payment, or the location of their head office or principal office, or their domicile or residence)".
<sup>machine translation, not official</sup>

### 第百四十九条の二（受託者の変更の届出） — Notification of Change of Trustee
<sup>caption: machine translation, not official</sup>
<sup>art-149-2 · https://japanlaw.org/en/corporation-tax-act/art-149-2 · https://japanlaw.org/l/340AC0000000034/art-149-2</sup>

**第一項**  法人課税信託について新たな受託者が就任した場合には、その就任した受託者（当該法人課税信託の受託者が二以上ある場合には、当該法人課税信託の信託事務を主宰する受託者（次項及び第三項において「主宰受託者」という。）とする。）は、その就任の日以後二月以内に、次に掲げる事項を記載した届出書にその就任の事実を証する書類を添付し、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。
<sup>art-149-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1</sup>
In the case where a new trustee has assumed office for a trust subject to corporate taxation, the trustee who has assumed office (in the case where there are two or more trustees of the trust subject to corporate taxation, the trustee presiding over the trust affairs of the trust subject to corporate taxation (referred to as the "presiding trustee" in the following paragraph and paragraph (3))) must, within two months on or after the date of the assumption of office, submit a report stating the following matters, attached with a document certifying the fact of the assumption of office, to the competent district director with jurisdiction over the place for tax payment:
<sup>machine translation, not official</sup>

  **一**  その就任した受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所
  <sup>art-149-2/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-1</sup>
  the name of the trustee who has assumed office, and its place for tax payment or the location of its head office or principal office, or its domicile or residence;
  <sup>machine translation, not official</sup>

  **二**  その法人課税信託の名称
  <sup>art-149-2/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-2</sup>
  the name of the trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **三**  その就任した受託者に信託事務の引継ぎをした者の名称又は氏名
  <sup>art-149-2/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-3</sup>
  the name of the person who transferred the trust affairs to the trustee who has assumed office;
  <sup>machine translation, not official</sup>

  **四**  その就任の日
  <sup>art-149-2/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-4</sup>
  the date of the assumption of office; and
  <sup>machine translation, not official</sup>

  **五**  その就任の理由
  <sup>art-149-2/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-1/item-5</sup>
  the reason for the assumption of office.
  <sup>machine translation, not official</sup>

**第二項**  法人課税信託について受託者の任務が終了した場合には、その任務の終了に伴いその信託事務の引継ぎをした受託者（その引継ぎの直前において当該法人課税信託の受託者が二以上あつた場合には、その主宰受託者）は、その引継ぎをした日以後二月以内に、次に掲げる事項を記載した届出書にその終了の事実を証する書類を添付し、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。
<sup>art-149-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2</sup>
If the duties of a trustee of a trust subject to corporate taxation have terminated, the trustee that has handed over the trust affairs upon the termination of those duties (or, if there were two or more trustees of the trust subject to corporate taxation immediately before the handover, its presiding trustee) must, within two months on or after the day on which it handed them over, submit a report stating the following matters, with documents certifying the fact of the termination attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その引継ぎをした受託者の名称又は氏名及び納税地又は本店若しくは主たる事務所の所在地若しくは住所若しくは居所
  <sup>art-149-2/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-1</sup>
  the name of the trustee that handed over the trust affairs, and its place for tax payment or the location of its head office or principal office, or its domicile or residence;
  <sup>machine translation, not official</sup>

  **二**  その法人課税信託の名称
  <sup>art-149-2/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-2</sup>
  the name of the trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **三**  その信託事務の引継ぎを受けた者の名称又は氏名
  <sup>art-149-2/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-3</sup>
  the name of the person that took over the trust affairs;
  <sup>machine translation, not official</sup>

  **四**  その信託事務の引継ぎをした日
  <sup>art-149-2/par-2/item-4 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-4</sup>
  the date on which the trust affairs were handed over;
  <sup>machine translation, not official</sup>

  **五**  その終了の理由
  <sup>art-149-2/par-2/item-5 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2/item-5</sup>
  the reason for the termination.
  <sup>machine translation, not official</sup>

**第三項**  一の法人課税信託の受託者が二以上ある場合において、その主宰受託者の変更があつたときは、その変更前の主宰受託者及びその変更後の主宰受託者は、それぞれ、その変更の日以後二月以内に、次に掲げる事項を記載した届出書にその変更の事実を証する書類を添付し、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。
<sup>art-149-2/par-3 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3</sup>
If there are two or more trustees of a single trust subject to corporate taxation and there has been a change of its presiding trustee, the presiding trustee before the change and the presiding trustee after the change must each, within two months on or after the day of the change, submit a report stating the following matters, with documents certifying the fact of the change attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-149-2/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-1</sup>
  the place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その法人課税信託の名称
  <sup>art-149-2/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-2</sup>
  the name of the trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **三**  その変更後又は変更前の主宰受託者の名称又は氏名
  <sup>art-149-2/par-3/item-3 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-3</sup>
  the name of the presiding trustee after or before the change;
  <sup>machine translation, not official</sup>

  **四**  その変更の日
  <sup>art-149-2/par-3/item-4 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-3/item-4 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-4</sup>
  the date of the change;
  <sup>machine translation, not official</sup>

  **五**  その変更の理由
  <sup>art-149-2/par-3/item-5 · https://japanlaw.org/en/corporation-tax-act/art-149-2/par-3/item-5 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3/item-5</sup>
  the reason for the change.
  <sup>machine translation, not official</sup>

### 第百五十条（公益法人等又は人格のない社団等の収益事業の開始等の届出） — Notification of Commencement, etc. of Profit-Making Business by Public Interest Corporations, etc. or Associations or Foundations without Juridical Personality
<sup>caption: machine translation, not official</sup>
<sup>art-150 · https://japanlaw.org/en/corporation-tax-act/art-150 · https://japanlaw.org/l/340AC0000000034/art-150</sup>

**第一項**  内国法人である公益法人等又は人格のない社団等は、新たに収益事業を開始した場合には、その開始した日以後二月以内に、次に掲げる事項を記載した届出書にその開始した時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、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。
<sup>art-150/par-1 · https://japanlaw.org/en/corporation-tax-act/art-150/par-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-1</sup>
If a public interest corporation, etc. or an association or foundation without juridical personality that is a domestic corporation has newly commenced a profit-making business, it must, within two months on or after the day on which it commenced the business, submit a report stating the following matters, with a balance sheet pertaining to the profit-making business as of the time of the commencement and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-150/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-150/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-1/item-1</sup>
  the place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その事業の目的
  <sup>art-150/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-150/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-150/par-1/item-2</sup>
  the purpose of its business;
  <sup>machine translation, not official</sup>

  **三**  その収益事業の種類
  <sup>art-150/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-150/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-150/par-1/item-3</sup>
  the type of the profit-making business;
  <sup>machine translation, not official</sup>

  **四**  その収益事業を開始した日
  <sup>art-150/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-150/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-1/item-4</sup>
  the date on which it commenced the profit-making business.
  <sup>machine translation, not official</sup>

**第二項**  公共法人が収益事業を行う公益法人等に該当することとなつた場合には、その該当することとなつた日以後二月以内に、次に掲げる事項を記載した届出書にその該当することとなつた時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、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。
<sup>art-150/par-2 · https://japanlaw.org/en/corporation-tax-act/art-150/par-2 · https://japanlaw.org/l/340AC0000000034/art-150/par-2</sup>
If a public service corporation has come to fall under the category of a public interest corporation, etc. conducting a profit-making business, it must, within two months on or after the day on which it came to fall under that category, submit a report stating the following matters, with a balance sheet pertaining to the profit-making business as of the time it came to fall under that category and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-150/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/art-150/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-2/item-1</sup>
  the place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その事業の目的
  <sup>art-150/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/art-150/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-150/par-2/item-2</sup>
  the purpose of its business;
  <sup>machine translation, not official</sup>

  **三**  その収益事業の種類
  <sup>art-150/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/art-150/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-150/par-2/item-3</sup>
  the type of the profit-making business;
  <sup>machine translation, not official</sup>

  **四**  その該当することとなつた日
  <sup>art-150/par-2/item-4 · https://japanlaw.org/en/corporation-tax-act/art-150/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-2/item-4</sup>
  the date on which it came to fall under that category.
  <sup>machine translation, not official</sup>

**第三項**  公共法人又は収益事業を行つていない公益法人等が普通法人又は協同組合等に該当することとなつた場合には、その該当することとなつた日以後二月以内に、次に掲げる事項を記載した届出書にその該当することとなつた時における貸借対照表その他の財務省令で定める書類を添付し、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。
<sup>art-150/par-3 · https://japanlaw.org/en/corporation-tax-act/art-150/par-3 · https://japanlaw.org/l/340AC0000000034/art-150/par-3</sup>
If a public service corporation, or a public interest corporation, etc. not conducting a profit-making business, has come to fall under the category of an ordinary corporation or a cooperative, etc., it must, within two months on or after the day on which it came to fall under that category, submit a report stating the following matters, with a balance sheet as of the time it came to fall under that category and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

  **一**  その納税地
  <sup>art-150/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/art-150/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-3/item-1</sup>
  the place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  その事業の目的
  <sup>art-150/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/art-150/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-150/par-3/item-2</sup>
  the purpose of its business;
  <sup>machine translation, not official</sup>

  **三**  その該当することとなつた日
  <sup>art-150/par-3/item-3 · https://japanlaw.org/en/corporation-tax-act/art-150/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-150/par-3/item-3</sup>
  the date on which it came to fall under that category.
  <sup>machine translation, not official</sup>

**第四項**  外国法人（人格のない社団等に限る。以下この項及び次項において同じ。）は、第百四十一条各号（課税標準）に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得のうち収益事業から生ずるもの（以下この項及び次項において「特定国内源泉所得」という。）を有することとなつた場合には、その有することとなつた日以後二月以内に、第一項各号に掲げる事項に準ずる事項を記載した届出書にその有することとなつた時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、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。ただし、外国法人の特定国内源泉所得に係る所得の金額の全部につき租税条約等の規定（第百四十九条第一項ただし書（外国普通法人となつた旨の届出）に規定する租税条約等の規定をいう。次項において同じ。）により法人税を課さないこととされる場合には、当該届出書を提出することを要しない。
<sup>art-150/par-4 · https://japanlaw.org/en/corporation-tax-act/art-150/par-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-4</sup>
If a foreign corporation (limited to an association or foundation without juridical personality; hereinafter the same applies in this paragraph and the following paragraph) has come to have, out of the domestic source income specified in the items of Article 141 (Tax Base) according to the category of foreign corporation listed in those items, income arising from a profit-making business (hereinafter referred to as "specified domestic source income" in this paragraph and the following paragraph), it must, within two months on or after the day on which it came to have that income, submit a report stating matters equivalent to the matters listed in the items of paragraph (1), with a balance sheet pertaining to the profit-making business as of the time it came to have that income and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment; provided, however, that it is not required to submit the report if, pursuant to the provisions of a tax treaty, etc. (meaning the provisions of a tax treaty, etc. prescribed in the proviso to Article 149, paragraph (1) (Notification of Becoming a Foreign Ordinary Corporation); the same applies in the following paragraph), corporation tax is not to be imposed on the whole of the amount of income pertaining to the specified domestic source income of the foreign corporation.
<sup>machine translation, not official</sup>

**第五項**  前項ただし書の規定により同項に規定する届出書の提出を要しないこととされた外国法人が租税条約等の規定により法人税を課さないこととされる特定国内源泉所得以外の特定国内源泉所得を有することとなつた場合には、その有することとなつた日以後二月以内に、第一項各号に掲げる事項に準ずる事項を記載した届出書にその有することとなつた時における収益事業に係る貸借対照表その他の財務省令で定める書類を添付し、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。
<sup>art-150/par-5 · https://japanlaw.org/en/corporation-tax-act/art-150/par-5 · https://japanlaw.org/l/340AC0000000034/art-150/par-5</sup>
If a foreign corporation that has been relieved of the requirement to submit the report prescribed in the preceding paragraph pursuant to the proviso to that paragraph has come to have specified domestic source income other than the specified domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty, etc., it must, within two months on or after the day on which it came to have that income, submit a report stating matters equivalent to the matters listed in the items of paragraph (1), with a balance sheet pertaining to the profit-making business as of the time it came to have that income and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

### 第百五十条の二（帳簿書類の備付け等） — Keeping of Books and Documents, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-150-2 · https://japanlaw.org/en/corporation-tax-act/art-150-2 · https://japanlaw.org/l/340AC0000000034/art-150-2</sup>

**第一項**  普通法人、協同組合等並びに収益事業を行う公益法人等及び人格のない社団等（青色申告書を提出することにつき税務署長の承認を受けているものを除く。次項において「普通法人等」という。）は、財務省令で定めるところにより、帳簿を備え付けてこれにその取引（恒久的施設を有する外国法人にあつては、第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。以下この項において同じ。）を財務省令で定める簡易な方法により記録し、かつ、当該帳簿（当該取引に関して作成し、又は受領した書類及び決算に関して作成した書類で財務省令で定めるものを含む。次項において同じ。）を保存しなければならない。
<sup>art-150-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-150-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-1</sup>
Ordinary corporations, cooperatives, etc., and public interest corporations, etc. and associations or foundations without juridical personality that conduct a profit-making business (excluding those that have obtained the approval of the district director for filing a Blue Return; referred to as "ordinary corporations, etc." in the following paragraph) must, as specified by Ministry of Finance Order, keep books, record their transactions (for a foreign corporation having a permanent establishment, including those that fall under internal transactions prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income); hereinafter the same applies in this paragraph) in those books by a simplified method specified by Ministry of Finance Order, and preserve those books (including documents prepared or received with regard to those transactions and documents prepared with regard to the closing of accounts which are specified by Ministry of Finance Order; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第二項**  国税庁、国税局又は税務署の当該職員は、普通法人等の法人税（各対象会計年度の国際最低課税額に対する法人税及び各対象会計年度の国際最低課税残余額に対する法人税を除く。）に関する調査に際しては、前項の帳簿を検査するものとする。ただし、当該帳簿の検査を困難とする事情があるときは、この限りでない。
<sup>art-150-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-150-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-2</sup>
When conducting an examination with regard to the corporation tax of an ordinary corporation, etc. (excluding corporation tax on the international minimum tax amount for each covered fiscal year and corporation tax on the international minimum tax residual amount for each covered fiscal year), the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office is to inspect the books referred to in the preceding paragraph; provided, however, that this does not apply if there are circumstances that make it difficult to inspect those books.
<sup>machine translation, not official</sup>

### 第百五十条の三（特定多国籍企業グループ等に係る報告事項等の提供） — Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-150-3 · https://japanlaw.org/en/corporation-tax-act/art-150-3 · https://japanlaw.org/l/340AC0000000034/art-150-3</sup>

**第一項**  特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この条において同じ。）に属する構成会社等（第八十二条第十三号に規定する構成会社等（以下この条において「構成会社等」という。）をいい、その所在地国（第八十二条第七号に規定する所在地国をいう。以下この条において同じ。）が我が国であるものに限る。）である内国法人又は当該特定多国籍企業グループ等に属する恒久的施設等（第八十二条第六号に規定する恒久的施設等をいい、その所在地国が我が国であるものに限る。第四項において同じ。）を有する構成会社等である外国法人（以下この条において「グループ国際最低課税額等報告対象法人」という。）は、当該特定多国籍企業グループ等の各対象会計年度に係る次に掲げる事項（次項、第三項及び第九項並びに第百六十条（罰則）において「グループ国際最低課税額等報告事項等」という。）を、当該各対象会計年度終了の日の翌日から一年三月以内に、財務省令で定めるところにより、電子情報処理組織を使用する方法（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。以下この項において同じ。）とその提供を行う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使用する方法として財務省令で定める方法をいう。以下この条及び第百六十二条（罰則）において同じ。）により、当該グループ国際最低課税額等報告対象法人の納税地の所轄税務署長に提供しなければならない。
<sup>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</sup>
A domestic corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) (hereinafter referred to as a "constituent entity" in this Article), limited to one whose country of location (meaning the country of location prescribed in Article 82, item (vii); hereinafter the same applies in this Article) is Japan) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in Article 82, item (iv) (Definitions); hereinafter the same applies in this Article), or a foreign corporation that is a constituent entity having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in Article 82, item (vi), limited to one whose country of location is Japan; the same applies in paragraph (4)) belonging to that specified multinational enterprise group, etc. (hereinafter referred to as a "group international minimum tax reporting corporation" in this Article) must provide the following matters pertaining to each covered fiscal year of that specified multinational enterprise group, etc. (referred to as "group international minimum tax report items, etc." in the following paragraph, paragraphs (3) and (9), and Article 160 (Penal Provisions)) to the competent district director with jurisdiction over the place for tax payment of that group international minimum tax reporting corporation, within one year and three months from the day following the last day of that covered fiscal year, as specified by Ministry of Finance Order, by a method using an electronic data processing system (meaning the method specified by Ministry of Finance Order as a method using an electronic data processing system that connects, via a telecommunications line, a computer (including an input-output device; hereinafter the same applies in this paragraph) used by the National Tax Agency, the use of which is notified to the district director in advance as specified by Ministry of Finance Order, with a computer used by the corporation making the provision; hereinafter the same applies in this Article and Article 162 (Penal Provisions)).
<sup>machine translation, not official</sup>

  **一**  次に掲げる場合の区分に応じそれぞれ次に定める事項
  <sup>art-150-3/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-1</sup>
  the matters specified in (a) or (b) below according to the categories of cases listed therein:
  <sup>machine translation, not official</sup>

    **イ**  ロに掲げる場合以外の場合　当該特定多国籍企業グループ等の最終親会社等（第八十二条第十号に規定する最終親会社等をいう。第三項及び第四項第一号において同じ。）の名称、当該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ごとの第八十二条の三第二項第一号イ（３）（国際最低課税額）に規定する国別実効税率の水準その他の財務省令で定める事項
    <sup>art-150-3/par-1/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-1/sub-1</sup>
    a case other than the case listed in (b): the name of the ultimate parent company, etc. of that specified multinational enterprise group, etc. (meaning an ultimate parent company, etc. prescribed in Article 82, item (x); the same applies in paragraph (3) and paragraph (4), item (i)), the level of the effective tax rate by country prescribed in Article 82-3, paragraph (2), item (i), (a), (3) (International Minimum Tax Amount) for each country of location of the constituent entities belonging to that specified multinational enterprise group, etc., and other matters specified by Ministry of Finance Order;
    <sup>machine translation, not official</sup>

    **ロ**  当該グループ国際最低課税額等報告対象法人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各対象会計年度の国際最低課税残余額に対する法人税を課することとされるものとして財務省令で定める構成会社等に該当する場合　イに定める事項及び当該特定多国籍企業グループ等の第八十二条の三第一項に規定するグループ国際最低課税額に関する事項として財務省令で定める事項
    <sup>art-150-3/par-1/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-1/sub-2</sup>
    the case where that group international minimum tax reporting corporation falls under a constituent entity specified by Ministry of Finance Order as one on which corporation tax on the international minimum tax amount for each covered fiscal year or corporation tax on the international minimum tax residual amount for each covered fiscal year is to be imposed: the matters specified in (a) and the matters specified by Ministry of Finance Order as matters concerning the group international minimum tax amount prescribed in Article 82-3, paragraph (1) for that specified multinational enterprise group, etc.;
    <sup>machine translation, not official</sup>

  **二**  第八十二条の二第一項（除外会社等に関する特例）、第八十二条の三第六項から第九項まで、第十二項若しくは第十三項（これらの規定（同条第九項を除く。）を同条第十四項において準用する場合を含む。）又は第八十二条の十一第四項（国際最低課税残余額）の規定その他政令で定める規定の適用を受けようとする旨
  <sup>art-150-3/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-2</sup>
  the fact that it intends to receive the application of the provisions of Article 82-2, paragraph (1) (Special Provisions for Excluded Entities, etc.), Article 82-3, paragraphs (6) through (9), (12) or (13) (including the case where those provisions (excluding paragraph (9) of that Article) are applied mutatis mutandis pursuant to paragraph (14) of that Article), or Article 82-11, paragraph (4) (International Minimum Tax Residual Amount), or any other provisions specified by Cabinet Order;
  <sup>machine translation, not official</sup>

  **三**  第八十二条の二第一項の規定その他政令で定める規定の適用を受けることをやめようとする旨
  <sup>art-150-3/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-3</sup>
  the fact that it intends to stop receiving the application of the provisions of Article 82-2, paragraph (1) or any other provisions specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定により同項の特定多国籍企業グループ等に係るグループ国際最低課税額等報告事項等を提供しなければならないこととされる法人が複数ある場合において、同項の各対象会計年度終了の日の翌日から一年三月以内に、電子情報処理組織を使用する方法により、当該法人のうちいずれか一の法人がこれらの法人を代表して同項の規定によるグループ国際最低課税額等報告事項等を提供する法人の名称その他の財務省令で定める事項を当該一の法人の納税地の所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定によるグループ国際最低課税額等報告事項等を代表して提供するものとされた法人以外の法人は、同項の規定によるグループ国際最低課税額等報告事項等を提供することを要しない。この場合において、当該代表して提供するものとされた法人に係る同項の規定の適用については、同項中「（次項」とあるのは、「（次項前段の規定により当該事項を提供することを要しないこととされる法人に係る当該事項を含む。同項」とする。
<sup>art-150-3/par-2 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-2</sup>
If there are two or more corporations that are required under the provisions of the preceding paragraph to provide the group international minimum tax report items, etc. pertaining to the specified multinational enterprise group, etc. referred to in that paragraph, and any one of those corporations, on behalf of those corporations, has provided the name of the corporation that is to provide the group international minimum tax report items, etc. under the provisions of that paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment of that one corporation, within one year and three months from the day following the last day of each covered fiscal year referred to in that paragraph, by a method using an electronic data processing system, the corporations other than the corporation designated to provide the group international minimum tax report items, etc. under the provisions of that paragraph on their behalf are not required to provide the group international minimum tax report items, etc. under the provisions of that paragraph, notwithstanding the provisions of that paragraph. In this case, with regard to the application of the provisions of that paragraph to the corporation designated to provide them on behalf of the others, the phrase "(referred to as 'group international minimum tax report items, etc.' in the following paragraph" in that paragraph is deemed to be replaced with "(including those matters pertaining to the corporations that are not required to provide those matters pursuant to the provisions of the first sentence of the following paragraph; referred to as 'group international minimum tax report items, etc.' in that paragraph".
<sup>machine translation, not official</sup>

**第三項**  前二項の規定は、特定多国籍企業グループ等の最終親会社等（指定提供会社等（特定多国籍企業グループ等の最終親会社等以外のいずれか一の構成会社等で、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等報告事項等に相当する事項及び次項に規定するグループ国内最低課税額報告事項等に相当する事項を当該構成会社等の所在地国の租税に関する法令を執行する当局に提供するものとして当該最終親会社等が指定したものをいう。以下この項において同じ。）を指定した場合には、指定提供会社等。第六項及び第七項において同じ。）の所在地国の租税に関する法令を執行する当局が当該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（当該特定多国籍企業グループ等のグループ国際最低課税額等報告対象法人が第一項の規定により提供することとされているものの全部を含むものに限る。）に相当する情報の提供を我が国に対して行うことができると認められる場合として政令で定める場合に該当するときは、適用しない。
<sup>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</sup>
The provisions of the preceding two paragraphs do not apply if the case falls under the case specified by Cabinet Order as a case in which the authority enforcing the laws and regulations on taxation of the country of location of the ultimate parent company, etc. of a specified multinational enterprise group, etc. (or, if the ultimate parent company, etc. has designated a designated filing entity (meaning any one constituent entity other than the ultimate parent company, etc. of the specified multinational enterprise group, etc. which the ultimate parent company, etc. has designated as the entity that is to provide matters equivalent to the group international minimum tax report items, etc. of the specified multinational enterprise group, etc. and matters equivalent to the group domestic minimum tax report items, etc. prescribed in the following paragraph to the authority enforcing the laws and regulations on taxation of the country of location of that constituent entity; hereinafter the same applies in this paragraph), the designated filing entity; the same applies in paragraphs (6) and (7)) is found to be able to provide Japan with information equivalent to the group international minimum tax report items, etc. pertaining to each covered fiscal year of the specified multinational enterprise group, etc. (limited to those that include all of the items that the group international minimum tax reporting corporations of the specified multinational enterprise group, etc. are to provide pursuant to the provisions of paragraph (1)).
<sup>machine translation, not official</sup>

**第四項**  グループ国内最低課税額報告対象法人（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。）である内国法人若しくは過去対象会計年度（第八十二条第三十二号に規定する過去対象会計年度をいう。以下この項において同じ。）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報告対象会計年度（この項、第七項又は第九項の規定の適用に係る対象会計年度をいう。以下この項において同じ。）において当該構成会社等でないもの（当該報告対象会計年度に係る第八十二条の十九第一項（国内最低課税額）に規定する国内最低課税額を有するものに限る。）若しくは当該特定多国籍企業グループ等に係る第八十二条第十五号に規定する共同支配会社等（その所在地国が我が国であるものに限る。）である内国法人若しく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同号に規定する共同支配会社等（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報告対象会計年度において当該共同支配会社等でないもの（当該報告対象会計年度に係る同項に規定する国内最低課税額を有するものに限る。）又は当該特定多国籍企業グループ等に属する恒久的施設等を有する構成会社等である外国法人若しく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恒久的施設等を有する構成会社等であつた外国法人で当該報告対象会計年度において当該構成会社等でないもの（当該報告対象会計年度に係る第百四十五条の六第一項（国内最低課税額）に規定する国内最低課税額を有するものに限る。）若しくは当該特定多国籍企業グループ等に係る恒久的施設等を有する同号に規定する共同支配会社等である外国法人若しく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恒久的施設等を有する同号に規定する共同支配会社等であつた外国法人で当該報告対象会計年度において当該共同支配会社等でないもの（当該報告対象会計年度に係る同項に規定する国内最低課税額を有するものに限る。）をいう。以下この項、第七項及び第九項において同じ。）は、当該特定多国籍企業グループ等の各対象会計年度に係る次に掲げる事項（次項、第六項及び第九項並びに第百六十条において「グループ国内最低課税額報告事項等」という。）を、当該各対象会計年度終了の日の翌日から一年三月以内に、財務省令で定めるところにより、電子情報処理組織を使用する方法により、当該グループ国内最低課税額報告対象法人の納税地の所轄税務署長に提供しなければならない。
<sup>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</sup>
A group domestic minimum tax reporting corporation (meaning a domestic corporation that is a constituent entity (limited to one whose country of location is Japan) belonging to a specified multinational enterprise group, etc.; a domestic corporation that was a constituent entity (limited to one whose country of location is Japan) belonging to that specified multinational enterprise group, etc. in a past covered fiscal year (meaning a past covered fiscal year prescribed in Article 82, item (xxxii); hereinafter the same applies in this paragraph) and that is not such a constituent entity in the reporting fiscal year (meaning the covered fiscal year to which the provisions of this paragraph, paragraph (7) or paragraph (9) are applied; hereinafter the same applies in this paragraph) (limited to one that has a domestic minimum tax amount prescribed in Article 82-19, paragraph (1) (Domestic Minimum Tax Amount) for that reporting fiscal year); a domestic corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (limited to one whose country of location is Japan) pertaining to that specified multinational enterprise group, etc.; a domestic corporation that was a jointly controlled entity, etc. prescribed in that item (limited to one whose country of location is Japan) pertaining to that specified multinational enterprise group, etc. in a past covered fiscal year and that is not such a jointly controlled entity, etc. in that reporting fiscal year (limited to one that has a domestic minimum tax amount prescribed in that paragraph for that reporting fiscal year); a foreign corporation that is a constituent entity having a permanent establishment, etc. belonging to that specified multinational enterprise group, etc.; a foreign corporation that was a constituent entity having a permanent establishment, etc. belonging to that specified multinational enterprise group, etc. in a past covered fiscal year and that is not such a constituent entity in that reporting fiscal year (limited to one that has a domestic minimum tax amount prescribed in Article 145-6, paragraph (1) (Domestic Minimum Tax Amount) for that reporting fiscal year); a foreign corporation that is a jointly controlled entity, etc. prescribed in that item having a permanent establishment, etc. pertaining to that specified multinational enterprise group, etc.; or a foreign corporation that was a jointly controlled entity, etc. prescribed in that item having a permanent establishment, etc. pertaining to that specified multinational enterprise group, etc. in a past covered fiscal year and that is not such a jointly controlled entity, etc. in that reporting fiscal year (limited to one that has a domestic minimum tax amount prescribed in that paragraph for that reporting fiscal year); hereinafter the same applies in this paragraph, paragraph (7) and paragraph (9)) must provide the following matters pertaining to each covered fiscal year of that specified multinational enterprise group, etc. (referred to as "group domestic minimum tax report items, etc." in the following paragraph, paragraphs (6) and (9), and Article 160) to the competent district director with jurisdiction over the place for tax payment of that group domestic minimum tax reporting corporation, within one year and three months from the day following the last day of that covered fiscal year, as specified by Ministry of Finance Order, by a method using an electronic data processing system.
<sup>machine translation, not official</sup>

  **一**  当該特定多国籍企業グループ等の最終親会社等の名称、当該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の名称その他の財務省令で定める事項及び当該特定多国籍企業グループ等に係る第八十二条の十九第一項又は第百四十五条の六第一項に規定する国内最低課税額に関する事項として財務省令で定める事項
  <sup>art-150-3/par-4/item-1 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4/item-1</sup>
  the name of the ultimate parent company, etc. of that specified multinational enterprise group, etc., the names of the countries of location of the constituent entities belonging to that specified multinational enterprise group, etc. and other matters specified by Ministry of Finance Order, and the matters specified by Ministry of Finance Order as matters concerning the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) or Article 145-6, paragraph (1) pertaining to that specified multinational enterprise group, etc.;
  <sup>machine translation, not official</sup>

  **二**  第八十二条の二第一項、第八十二条の十九第八項、第九項、第十二項若しくは第十三項（これらの規定（同条第九項を除く。）を同条第十五項において準用する場合を含む。以下この号において同じ。）又は第百四十五条の六第二項若しくは第三項の規定により第八十二条の十九第八項、第九項、第十二項若しくは第十三項の規定に準じて計算する場合における同条第八項、第九項、第十二項若しくは第十三項の規定その他政令で定める規定の適用を受けようとする旨
  <sup>art-150-3/par-4/item-2 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4/item-2</sup>
  the fact that it intends to receive the application of the provisions of Article 82-2, paragraph (1), Article 82-19, paragraph (8), (9), (12) or (13) (including the case where those provisions (excluding paragraph (9) of that Article) are applied mutatis mutandis pursuant to paragraph (15) of that Article; hereinafter the same applies in this item), or the provisions of paragraph (8), (9), (12) or (13) of that Article in the case where the calculation is made in accordance with the provisions of Article 82-19, paragraph (8), (9), (12) or (13) pursuant to the provisions of Article 145-6, paragraph (2) or (3), or any other provisions specified by Cabinet Order;
  <sup>machine translation, not official</sup>

  **三**  第八十二条の二第一項の規定その他政令で定める規定の適用を受けることをやめようとする旨
  <sup>art-150-3/par-4/item-3 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4/item-3</sup>
  the fact that it intends to stop receiving the application of the provisions of Article 82-2, paragraph (1) or any other provisions specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第五項**  前項の規定により同項の特定多国籍企業グループ等に係るグループ国内最低課税額報告事項等を提供しなければならないこととされる法人が複数ある場合において、同項の各対象会計年度終了の日の翌日から一年三月以内に、電子情報処理組織を使用する方法により、当該法人のうちいずれか一の法人がこれらの法人を代表して同項の規定によるグループ国内最低課税額報告事項等を提供する法人の名称その他の財務省令で定める事項を当該一の法人の納税地の所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定によるグループ国内最低課税額報告事項等を代表して提供するものとされた法人以外の法人は、同項の規定によるグループ国内最低課税額報告事項等を提供することを要しない。
<sup>art-150-3/par-5 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-5</sup>
If there are two or more corporations that are required under the provisions of the preceding paragraph to provide the group domestic minimum tax report items, etc. pertaining to the specified multinational enterprise group, etc. referred to in that paragraph, and any one of those corporations, on behalf of those corporations, has provided the name of the corporation that is to provide the group domestic minimum tax report items, etc. under the provisions of that paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment of that one corporation, within one year and three months from the day following the last day of each covered fiscal year referred to in that paragraph, by a method using an electronic data processing system, the corporations other than the corporation designated to provide the group domestic minimum tax report items, etc. under the provisions of that paragraph on their behalf are not required to provide the group domestic minimum tax report items, etc. under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
<sup>machine translation, not official</sup>

**第六項**  前二項の規定は、特定多国籍企業グループ等の最終親会社等の所在地国の租税に関する法令を執行する当局が当該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に相当する情報の提供を我が国に対して行うことができると認められる場合として政令で定める場合に該当するときは、適用しない。
<sup>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</sup>
The provisions of the preceding two paragraphs do not apply if the case falls under the case specified by Cabinet Order as a case in which the authority enforcing the laws and regulations on taxation of the country of location of the ultimate parent company, etc. of a specified multinational enterprise group, etc. is found to be able to provide Japan with information equivalent to the group domestic minimum tax report items, etc. pertaining to each covered fiscal year of the specified multinational enterprise group, etc.
<sup>machine translation, not official</sup>

**第七項**  第三項の規定の適用を受けるグループ国際最低課税額等報告対象法人又は前項の規定の適用を受けるグループ国内最低課税額報告対象法人は、第三項又は前項の特定多国籍企業グループ等の各対象会計年度に係る最終親会社等届出事項（特定多国籍企業グループ等の最終親会社等に関する情報として財務省令で定める事項をいう。次項及び第九項において同じ。）を、当該各対象会計年度終了の日の翌日から一年三月以内に、電子情報処理組織を使用する方法により、当該グループ国際最低課税額等報告対象法人又は当該グループ国内最低課税額報告対象法人の納税地の所轄税務署長に提供しなければならない。
<sup>art-150-3/par-7 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-7</sup>
A group international minimum tax reporting corporation to which the provisions of paragraph (3) apply or a group domestic minimum tax reporting corporation to which the provisions of the preceding paragraph apply must provide the notification items on the ultimate parent company, etc. (meaning the matters specified by Ministry of Finance Order as information on the ultimate parent company, etc. of a specified multinational enterprise group, etc.; the same applies in the following paragraph and paragraph (9)) pertaining to each covered fiscal year of the specified multinational enterprise group, etc. referred to in paragraph (3) or the preceding paragraph to the competent district director with jurisdiction over the place for tax payment of that group international minimum tax reporting corporation or that group domestic minimum tax reporting corporation, within one year and three months from the day following the last day of that covered fiscal year, by a method using an electronic data processing system.
<sup>machine translation, not official</sup>

**第八項**  前項の規定により同項の特定多国籍企業グループ等に係る最終親会社等届出事項を提供しなければならないこととされる法人が複数ある場合において、同項の各対象会計年度終了の日の翌日から一年三月以内に、電子情報処理組織を使用する方法により、当該法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による最終親会社等届出事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人の納税地の所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による最終親会社等届出事項を代表して提供するものとされた法人以外の法人は、同項の規定による最終親会社等届出事項を提供することを要しない。
<sup>art-150-3/par-8 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-8</sup>
If there are two or more corporations that are required under the provisions of the preceding paragraph to provide the notification items on the ultimate parent company, etc. pertaining to the specified multinational enterprise group, etc. referred to in that paragraph, and any one of those corporations, on behalf of those corporations, has provided the name of the corporation that is to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment of that one corporation, within one year and three months from the day following the last day of each covered fiscal year referred to in that paragraph, by a method using an electronic data processing system, the corporations other than the corporation designated to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph on their behalf are not required to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
<sup>machine translation, not official</sup>

**第九項**  グループ国際最低課税額等報告対象法人又はグループ国内最低課税額報告対象法人が最初に第一項、第四項又は第七項の規定により特定多国籍企業グループ等の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、グループ国内最低課税額報告事項等又は最終親会社等届出事項を提供しなければならないこととされる場合（当該対象会計年度前のいずれかの対象会計年度につき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法人又は当該特定多国籍企業グループ等に係る第八十二条第十五号に規定する共同支配会社等であつた他の法人がこれらの規定により当該特定多国籍企業グループ等に係るグループ国際最低課税額等報告事項等、グループ国内最低課税額報告事項等又は最終親会社等届出事項を提供しなければならないこととされていた場合を除く。）における第一項、第二項、第四項、第五項及び前二項の規定の適用については、これらの規定中「一年三月」とあるのは、「一年六月」とする。
<sup>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</sup>
With regard to the application of the provisions of paragraphs (1), (2), (4) and (5) and the preceding two paragraphs in the case where a group international minimum tax reporting corporation or a group domestic minimum tax reporting corporation is, for the first time, required under the provisions of paragraph (1), (4) or (7) to provide the group international minimum tax report items, etc., the group domestic minimum tax report items, etc. or the notification items on the ultimate parent company, etc. pertaining to a covered fiscal year of a specified multinational enterprise group, etc. (excluding the case where, for any covered fiscal year before that covered fiscal year, another corporation that was a constituent entity belonging to that specified multinational enterprise group, etc. or another corporation that was a jointly controlled entity, etc. prescribed in Article 82, item (xv) pertaining to that specified multinational enterprise group, etc. was required under those provisions to provide the group international minimum tax report items, etc., the group domestic minimum tax report items, etc. or the notification items on the ultimate parent company, etc. pertaining to that specified multinational enterprise group, etc.), the phrase "one year and three months" in those provisions is deemed to be replaced with "one year and six months".
<sup>machine translation, not official</sup>

**第十項**  前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-150-3/par-10 · https://japanlaw.org/en/corporation-tax-act/art-150-3/par-10 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-10</sup>
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百五十一条（通算法人の電子情報処理組織による申告） — Filing of Returns via Electronic Data Processing System by Group Tax Sharing Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-151 · https://japanlaw.org/en/corporation-tax-act/art-151 · https://japanlaw.org/l/340AC0000000034/art-151</sup>

**第一項**  通算親法人が、他の通算法人の第七十五条の四第一項（電子情報処理組織による申告）に規定する法人税の申告に関する事項の処理として、同項に規定する申告書記載事項又は添付書類記載事項を、財務省令で定めるところにより、同項に規定する方法により提供した場合には、当該他の通算法人は、当該申告書記載事項又は添付書類記載事項を同項に定めるところにより提供したものとみなす。
<sup>art-151/par-1 · https://japanlaw.org/en/corporation-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000034/art-151/par-1</sup>
If a group tax sharing parent corporation, in processing the matters concerning the filing of a corporation tax return prescribed in Article 75-4, paragraph (1) (Filing of Returns via Electronic Data Processing System) for another group tax sharing corporation, has provided the return entry matters or attached document entry matters prescribed in that paragraph by the method prescribed in that paragraph, as specified by Ministry of Finance Order, that other group tax sharing corporation is deemed to have provided those return entry matters or attached document entry matters as prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第二項**  前項の場合において、同項の通算親法人が同項に規定する事項の処理に際し財務省令で定めるところにより当該通算親法人の名称を明らかにする措置を講じたときは、同項の他の通算法人は、同項の法人税の申告について第七十五条の四第五項に規定する措置を講じたものとみなす。
<sup>art-151/par-2 · https://japanlaw.org/en/corporation-tax-act/art-151/par-2 · https://japanlaw.org/l/340AC0000000034/art-151/par-2</sup>
In the case referred to in the preceding paragraph, if the group tax sharing parent corporation referred to in that paragraph has, in processing the matters prescribed in that paragraph, taken measures to make the name of that group tax sharing parent corporation clear as specified by Ministry of Finance Order, the other group tax sharing corporation referred to in that paragraph is deemed to have taken the measures prescribed in Article 75-4, paragraph (5) with regard to the filing of the corporation tax return referred to in that paragraph.
<sup>machine translation, not official</sup>

### 第百五十二条（連帯納付の責任） — Joint and Several Liability for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-152 · https://japanlaw.org/en/corporation-tax-act/art-152 · https://japanlaw.org/l/340AC0000000034/art-152</sup>

**第一項**  通算法人は、他の通算法人の各事業年度の所得に対する法人税（当該通算法人と当該他の通算法人との間に通算完全支配関係がある期間内に納税義務が成立したものに限る。）について、連帯納付の責めに任ずる。
<sup>art-152/par-1 · https://japanlaw.org/en/corporation-tax-act/art-152/par-1 · https://japanlaw.org/l/340AC0000000034/art-152/par-1</sup>
A group tax sharing corporation is jointly and severally liable for the payment of the corporation tax on income for each business year of another group tax sharing corporation (limited to that for which the tax liability became established during a period in which there is a group tax sharing full controlling interest between the group tax sharing corporation and the other group tax sharing corporation).
<sup>machine translation, not official</sup>

**第二項**  前項に規定する法人税を同項の通算法人から徴収する場合における国税通則法第四十三条第一項（国税の徴収の所轄庁）の規定の適用については、同項中「国税の徴収」とあるのは「法人税法第百五十二条第一項（連帯納付の責任）に規定する通算法人の同項に規定する連帯納付の責任に係る法人税の徴収」と、「その国税の納税地」とあるのは「当該法人税の納税地又は当該通算法人の法人税の納税地」とする。
<sup>art-152/par-2 · https://japanlaw.org/en/corporation-tax-act/art-152/par-2 · https://japanlaw.org/l/340AC0000000034/art-152/par-2</sup>
With regard to the application of the provisions of Article 43, paragraph (1) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from the group tax sharing corporation referred to in that paragraph, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (1) (Joint and Several Liability for Payment) of the Corporation Tax Act of a group tax sharing corporation prescribed in that paragraph", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of the corporation tax of that group tax sharing corporation".
<sup>machine translation, not official</sup>

**第三項**  第四条の四第二項（受託者が二以上ある法人課税信託）の規定により同項の法人課税信託の信託事務を主宰する受託者（以下この条において「主宰受託者」という。）が納めるものとされる法人税については、当該法人課税信託の主宰受託者以外の受託者は、その法人税について、連帯納付の責めに任ずる。
<sup>art-152/par-3 · https://japanlaw.org/en/corporation-tax-act/art-152/par-3 · https://japanlaw.org/l/340AC0000000034/art-152/par-3</sup>
With regard to corporation tax that the trustee presiding over the trust affairs of a trust subject to corporate taxation referred to in Article 4-4, paragraph (2) (Trusts Subject to Corporate Taxation with Two or More Trustees) (hereinafter referred to as the "presiding trustee" in this Article) is to pay pursuant to the provisions of that paragraph, the trustees other than the presiding trustee of that trust subject to corporate taxation are jointly and severally liable for the payment of that corporation tax.
<sup>machine translation, not official</sup>

**第四項**  前項に規定する法人税を主宰受託者以外の受託者から徴収する場合における国税通則法第四十三条第一項の規定の適用については、同項中「国税の徴収」とあるのは「法人税法第二条第二十九号の二（定義）に規定する法人課税信託の同法第百五十二条第三項（連帯納付の責任）に規定する主宰受託者（以下この項において「主宰受託者」という。）以外の受託者（以下この項において「連帯受託者」という。）の同条第三項に規定する連帯納付の責任に係る法人税の徴収」と、「その国税の納税地」とあるのは「当該法人税の納税地又は当該連帯受託者が当該法人課税信託の主宰受託者であつたとした場合における当該法人税の納税地」とする。
<sup>art-152/par-4 · https://japanlaw.org/en/corporation-tax-act/art-152/par-4 · https://japanlaw.org/l/340AC0000000034/art-152/par-4</sup>
With regard to the application of the provisions of Article 43, paragraph (1) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from a trustee other than the presiding trustee, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (3) of the Corporation Tax Act of a trustee other than the presiding trustee prescribed in paragraph (3) of that Article (Joint and Several Liability for Payment) (hereinafter referred to as the 'presiding trustee' in this paragraph) of a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 (Definitions) of that Act (such a trustee is hereinafter referred to as a 'jointly liable trustee' in this paragraph)", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of that corporation tax if that jointly liable trustee were the presiding trustee of that trust subject to corporate taxation".
<sup>machine translation, not official</sup>

### 第百五十三条から第百五十七条まで  〔削除 / repealed〕
<sup>art-153-to-157 · https://japanlaw.org/en/corporation-tax-act/art-153-to-157 · https://japanlaw.org/l/340AC0000000034/art-153-to-157</sup>

**第一項**  削除
<sup>art-153-to-157/par-1 · https://japanlaw.org/en/corporation-tax-act/art-153-to-157/par-1 · https://japanlaw.org/l/340AC0000000034/art-153-to-157/par-1</sup>
<sup>no English for this paragraph</sup>

### 第百五十八条（附加税の禁止） — Prohibition of Surtaxes
<sup>caption: machine translation, not official</sup>
<sup>art-158 · https://japanlaw.org/en/corporation-tax-act/art-158 · https://japanlaw.org/l/340AC0000000034/art-158</sup>

**第一項**  地方公共団体は、法人税の附加税を課することができない。
<sup>art-158/par-1 · https://japanlaw.org/en/corporation-tax-act/art-158/par-1 · https://japanlaw.org/l/340AC0000000034/art-158/par-1</sup>
A local government may not impose a surtax on corporation tax.
<sup>machine translation, not official</sup>

---

## Cites
- art-148/par-2: 第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-148/par-2: 前項 → 法人税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/en/corporation-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000034/art-148/par-1
- art-149/par-1: 同条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-149/par-1: 次項 → 法人税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/en/corporation-tax-act/art-149/par-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-2
- art-149/par-1: 第百三十八条第一項第四号 → 法人税法 第百三十八条第一項第四号 (Article 138, paragraph (1), item (iv)), art-138/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-4
- art-149/par-1: この項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/en/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1
- art-149/par-1: 第百四十一条第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2
- art-149/par-1: 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-149/par-1/item-1: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141
- art-149/par-1/item-2: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141
- art-149/par-1/item-3: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141
- art-149/par-2: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-149/par-2: 前項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/en/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1
- art-149/par-2: 同条第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2
- art-149/par-3: 次項 → 法人税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/en/corporation-tax-act/art-149/par-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-2
- art-149/par-3: 第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-149/par-3: 第一項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/en/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1
- art-149-2/par-1: 次項 → 法人税法 第百四十九条の二第二項 (Article 149-2, paragraph (2)), art-149-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-149-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-2
- art-149-2/par-1: 第三項 → 法人税法 第百四十九条の二第三項 (Article 149-2, paragraph (3)), art-149-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-149-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-149-2/par-3
- art-150/par-4: 次項 → 法人税法 第百五十条第五項 (Article 150, paragraph (5)), art-150/par-5 — https://japanlaw.org/en/corporation-tax-act/art-150/par-5 · https://japanlaw.org/l/340AC0000000034/art-150/par-5
- art-150/par-4: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141
- art-150/par-4: 第百四十九条第一項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/en/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1
- art-150/par-4: この項 → 法人税法 第百五十条第四項 (Article 150, paragraph (4)), art-150/par-4 — https://japanlaw.org/en/corporation-tax-act/art-150/par-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-4
- art-150/par-4: 第一項 → 法人税法 第百五十条第一項 (Article 150, paragraph (1)), art-150/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150/par-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-1
- art-150/par-5: 前項 → 法人税法 第百五十条第四項 (Article 150, paragraph (4)), art-150/par-4 — https://japanlaw.org/en/corporation-tax-act/art-150/par-4 · https://japanlaw.org/l/340AC0000000034/art-150/par-4
- art-150/par-5: 第一項 → 法人税法 第百五十条第一項 (Article 150, paragraph (1)), art-150/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150/par-1 · https://japanlaw.org/l/340AC0000000034/art-150/par-1
- art-150-2/par-1: 次項 → 法人税法 第百五十条の二第二項 (Article 150-2, paragraph (2)), art-150-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-150-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-2
- art-150-2/par-1: この項 → 法人税法 第百五十条の二第一項 (Article 150-2, paragraph (1)), art-150-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-1
- art-150-2/par-1: 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-150-2/par-2: 前項 → 法人税法 第百五十条の二第一項 (Article 150-2, paragraph (1)), art-150-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-1
- art-150-3/par-1: 第百六十条 → 法人税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/en/corporation-tax-act/art-160 · https://japanlaw.org/l/340AC0000000034/art-160
- art-150-3/par-1: 第八十二条第十三号 → 法人税法 第八十二条第一項第十三号 (Article 82, paragraph (1), item (xiii)), 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
- art-150-3/par-1: この条 → 法人税法 第百五十条の三 (Article 150-3), art-150-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3 · https://japanlaw.org/l/340AC0000000034/art-150-3
- art-150-3/par-1: 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-150-3/par-1: この項 → 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-150-3/par-1: 第八十二条第四号 → 法人税法 第八十二条第一項第四号 (Article 82, paragraph (1), item (iv)), 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
- art-150-3/par-1: 第百六十二条 → 法人税法 第百六十二条 (Article 162), art-162 — https://japanlaw.org/en/corporation-tax-act/art-162 · https://japanlaw.org/l/340AC0000000034/art-162
- art-150-3/par-1: 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-150-3/par-1: 第八十二条第七号 → 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-150-3/par-1: 第八十二条第六号 → 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-150-3/par-1: 次項 → 法人税法 第百五十条の三第二項 (Article 150-3, paragraph (2)), art-150-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-2
- art-150-3/par-1: 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-150-3/par-1/item-1/sub-1: 第四項第一号 → 法人税法 第百五十条の三第四項第一号 (Article 150-3, paragraph (4), item (i)), art-150-3/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4/item-1
- art-150-3/par-1/item-1/sub-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-150-3/par-1/item-1/sub-1: 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-150-3/par-1/item-1/sub-1: 第八十二条第十号 → 法人税法 第八十二条第一項第十号 (Article 82, paragraph (1), item (x)), 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
- art-150-3/par-1/item-1/sub-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-150-3/par-1/item-2: 第八十二条の十一第四項 → 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-150-3/par-1/item-2: 第八十二条の三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-150-3/par-1/item-2: 第八十二条の三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-150-3/par-1/item-2: 第八十二条の二第一項 → 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-150-3/par-1/item-2: 第十二項 → 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-150-3/par-1/item-2: 第八十二条の三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-150-3/par-1/item-2: 第八十二条の三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-150-3/par-1/item-2: 第十三項 → 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-150-3/par-1/item-2: 同条第十四項 → 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-150-3/par-1/item-3: 第八十二条の二第一項 → 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-150-3/par-2: 前項 → 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-150-3/par-2: 次項 → 法人税法 第百五十条の三第二項 (Article 150-3, paragraph (2)), art-150-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-2
- art-150-3/par-3: 前二項 → 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-150-3/par-3: この項 → 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-150-3/par-3: 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-150-3/par-3: 第七項 → 法人税法 第百五十条の三第七項 (Article 150-3, paragraph (7)), art-150-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-7
- art-150-3/par-3: 前二項 → 法人税法 第百五十条の三第二項 (Article 150-3, paragraph (2)), art-150-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-2
- art-150-3/par-3: 次項 → 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-150-3/par-4: 第百六十条 → 法人税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/en/corporation-tax-act/art-160 · https://japanlaw.org/l/340AC0000000034/art-160
- art-150-3/par-4: 第八十二条第三十二号 → 法人税法 第八十二条第一項第三十二号 (Article 82, paragraph (1), item (xxxii)), 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
- art-150-3/par-4: 同項 → 法人税法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1
- art-150-3/par-4: 第七項 → 法人税法 第百五十条の三第七項 (Article 150-3, paragraph (7)), art-150-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-7
- art-150-3/par-4: 次項 → 法人税法 第百五十条の三第五項 (Article 150-3, paragraph (5)), art-150-3/par-5 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-5
- art-150-3/par-4: 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-150-3/par-4: 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-150-3/par-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-150-3/par-4: 第百四十五条の六第一項 → 法人税法 第百四十五条の六第一項 (Article 145-6, paragraph (1)), art-145-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-145-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1
- art-150-3/par-4: 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-150-3/par-4: この項 → 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-150-3/par-4/item-1: 第百四十五条の六第一項 → 法人税法 第百四十五条の六第一項 (Article 145-6, paragraph (1)), art-145-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-145-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1
- art-150-3/par-4/item-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-150-3/par-4/item-2: 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-150-3/par-4/item-2: 第百四十五条の六第二項 → 法人税法 第百四十五条の六第二項 (Article 145-6, paragraph (2)), art-145-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-145-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-2
- art-150-3/par-4/item-2: 第八十二条の二第一項 → 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-150-3/par-4/item-2: 第三項 → 法人税法 第百四十五条の六第三項 (Article 145-6, paragraph (3)), art-145-6/par-3 — https://japanlaw.org/en/corporation-tax-act/art-145-6/par-3 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-3
- art-150-3/par-4/item-2: 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-150-3/par-4/item-2: この号 → 法人税法 第百五十条の三第四項第二号 (Article 150-3, paragraph (4), item (ii)), art-150-3/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4/item-2
- art-150-3/par-4/item-2: 第八十二条の十九第八項 → 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-150-3/par-4/item-2: 同条第十五項 → 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-150-3/par-4/item-2: 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-150-3/par-4/item-3: 第八十二条の二第一項 → 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-150-3/par-5: 前項 → 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-150-3/par-6: 前二項 → 法人税法 第百五十条の三第五項 (Article 150-3, paragraph (5)), art-150-3/par-5 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-5
- art-150-3/par-6: 前二項 → 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-150-3/par-7: 次項 → 法人税法 第百五十条の三第八項 (Article 150-3, paragraph (8)), art-150-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-8
- art-150-3/par-7: 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-150-3/par-7: 前項 → 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-150-3/par-7: 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-150-3/par-8: 前項 → 法人税法 第百五十条の三第七項 (Article 150-3, paragraph (7)), art-150-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-7
- art-150-3/par-9: 前二項 → 法人税法 第百五十条の三第八項 (Article 150-3, paragraph (8)), art-150-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-8
- art-150-3/par-9: 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-150-3/par-9: 第七項 → 法人税法 第百五十条の三第七項 (Article 150-3, paragraph (7)), art-150-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-7
- art-150-3/par-9: 第五項 → 法人税法 第百五十条の三第五項 (Article 150-3, paragraph (5)), art-150-3/par-5 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-5
- art-150-3/par-9: 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-150-3/par-9: 第二項 → 法人税法 第百五十条の三第二項 (Article 150-3, paragraph (2)), art-150-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-2
- art-150-3/par-9: 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-150-3/par-10: 前各項 → 法人税法 第百五十条の三第八項 (Article 150-3, paragraph (8)), art-150-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-8
- art-150-3/par-10: 前各項 → 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-150-3/par-10: 前各項 → 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-150-3/par-10: 前各項 → 法人税法 第百五十条の三第五項 (Article 150-3, paragraph (5)), art-150-3/par-5 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-5
- art-150-3/par-10: 前各項 → 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-150-3/par-10: 前各項 → 法人税法 第百五十条の三第七項 (Article 150-3, paragraph (7)), art-150-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-7
- art-150-3/par-10: 前各項 → 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-150-3/par-10: 前各項 → 法人税法 第百五十条の三第二項 (Article 150-3, paragraph (2)), art-150-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-2
- art-150-3/par-10: 前各項 → 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-151/par-1: 第七十五条の四第一項 → 法人税法 第七十五条の四第一項 (Article 75-4, paragraph (1)), art-75-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-1
- art-151/par-2: 第七十五条の四第五項 → 法人税法 第七十五条の四第五項 (Article 75-4, paragraph (5)), art-75-4/par-5 — https://japanlaw.org/en/corporation-tax-act/art-75-4/par-5 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-5
- art-151/par-2: 前項 → 法人税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/en/corporation-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000034/art-151/par-1
- art-152/par-2: 国税通則法第四十三条第一項 → 国税通則法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-1
- art-152/par-2: 前項 → 法人税法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/en/corporation-tax-act/art-152/par-1 · https://japanlaw.org/l/340AC0000000034/art-152/par-1
- art-152/par-3: この条 → 法人税法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/en/corporation-tax-act/art-152 · https://japanlaw.org/l/340AC0000000034/art-152
- art-152/par-3: 第四条の四第二項 → 法人税法 第四条の四第二項 (Article 4-4, paragraph (2)), art-4-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-4-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-4-4/par-2
- art-152/par-4: 前項 → 法人税法 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — https://japanlaw.org/en/corporation-tax-act/art-152/par-3 · https://japanlaw.org/l/340AC0000000034/art-152/par-3
- art-152/par-4: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-152/par-4: 国税通則法第四十三条第一項 → 国税通則法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-062, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-063, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-064, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-065, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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