# 法人税法 / Corporation Tax Act — 第百四条 (Supplementary Provisions, Article 104) - 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: 第百四条 (Supplementary Provisions, Article 104)（税制の抜本的な改革に係る措置） — address `suppl-4211-13/art-104` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104 - 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. --- ### 第百四条（税制の抜本的な改革に係る措置） — Measures for the Fundamental Reform of the Tax System caption: machine translation, not official suppl-4211-13/art-104 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104 **第一項** 政府は、基礎年金の国庫負担割合の二分の一への引上げのための財源措置並びに年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用の見通しを踏まえつつ、平成二十年度を含む三年以内の景気回復に向けた集中的な取組により経済状況を好転させることを前提として、遅滞なく、かつ、段階的に消費税を含む税制の抜本的な改革を行うため、平成二十三年度までに必要な法制上の措置を講ずるものとする。この場合において、当該改革は、二千十年代（平成二十二年から令和元年までの期間をいう。）の半ばまでに持続可能な財政構造を確立することを旨とするものとする。 suppl-4211-13/art-104/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-1 The government is to take the necessary legislative measures by fiscal 2011 in order to carry out, without delay and in stages, a fundamental reform of the tax system including the consumption tax, on the premise that economic conditions are improved through concentrated efforts toward economic recovery within three years including fiscal 2008, while taking into account the financial measures for raising the national treasury's share of the cost of the basic pension to one half and the projected costs of social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In such a case, the reform is to aim at establishing a sustainable fiscal structure by the middle of the 2010s (meaning the period from 2010 to 2019). machine translation, not official **第二項** 前項の改革を具体的に実施するための施行期日等を法制上定めるに当たっては、景気回復過程の状況、国際経済の動向等を見極め、予期せざる経済変動にも柔軟に対応できる仕組みとするものとし、当該改革は、不断に行政改革を推進すること及び歳出の無駄の排除を徹底することに一段と注力して行われるものとする。 suppl-4211-13/art-104/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-2 In providing by law for the effective date and other matters in order to specifically implement the reform referred to in the preceding paragraph, a mechanism is to be put in place that can respond flexibly to unforeseen economic fluctuations, after ascertaining the state of the economic recovery process, trends in the international economy, and other circumstances, and the reform is to be carried out with even greater effort devoted to continuously promoting administrative reform and thoroughly eliminating wasteful expenditure. machine translation, not official **第三項** 第一項の措置は、次に定める基本的方向性により検討を加え、その結果に基づいて講じられるものとする。 suppl-4211-13/art-104/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3 The measures referred to in paragraph (1) are to be taken after examination in accordance with the basic directions set out below and based on the results of that examination: machine translation, not official **一** 個人所得課税については、格差の是正及び所得再分配機能の回復の観点から、各種控除及び税率構造を見直し、最高税率及び給与所得控除の上限の調整等により高所得者の税負担を引き上げるとともに、給付付き税額控除（給付と税額控除を適切に組み合わせて行う仕組みその他これに準ずるものをいう。）の検討を含む歳出面も合わせた総合的な取組の中で子育て等に配慮して中低所得者世帯の負担の軽減を検討すること並びに金融所得課税の一体化を更に推進すること。 suppl-4211-13/art-104/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-1 for individual income taxation, from the perspective of correcting disparities and restoring the income redistribution function, to review the various deductions and the tax rate structure and raise the tax burden on high-income earners through adjustments to the top tax rate and to the upper limit of the salary income deduction and other means, and also to consider reducing the burden on low- and middle-income households with consideration for child-rearing and the like as part of comprehensive efforts that also cover the expenditure side, including consideration of a refundable tax credit (meaning a mechanism that appropriately combines benefits and tax credits, or any other mechanism equivalent thereto), and to further promote the integration of the taxation of financial income; machine translation, not official **二** 法人課税については、国際的整合性の確保及び国際競争力の強化の観点から、社会保険料を含む企業の実質的な負担に留意しつつ、課税ベース（課税標準とされるべきものの範囲をいう。第五号において同じ。）の拡大とともに、法人の実効税率の引下げを検討すること。 suppl-4211-13/art-104/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-2 for corporate taxation, from the perspective of ensuring international consistency and strengthening international competitiveness, to consider lowering the effective corporate tax rate together with broadening the taxable base (meaning the scope of what is to be the tax base; the same applies in item (v)), while paying attention to the substantial burden on businesses including social insurance premiums; machine translation, not official **三** 消費課税については、その負担が確実に国民に還元されることを明らかにする観点から、消費税の全額が制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用に充てられることが予算及び決算において明確化されることを前提に、消費税の税率を検討すること。その際、歳出面も合わせた視点に立って複数税率の検討等の総合的な取組を行うことにより低所得者への配慮について検討すること。 suppl-4211-13/art-104/par-3/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-3 for consumption taxation, from the perspective of making it clear that the burden is reliably returned to the public, to consider the consumption tax rate on the premise that it is made clear in the budget and in the settlement of accounts that the full amount of the consumption tax is applied to the costs of institutionally established social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In doing so, to consider giving consideration to low-income earners by making comprehensive efforts, such as considering multiple tax rates, from a viewpoint that also covers the expenditure side; machine translation, not official **四** 自動車関係諸税については、簡素化を図るとともに、厳しい財政事情、環境に与える影響等を踏まえつつ、税制の在り方及び暫定税率（租税特別措置法及び地方税法（昭和二十五年法律第二百二十六号）附則に基づく特例による税率をいう。）を含む税率の在り方を総合的に見直し、負担の軽減を検討すること。 suppl-4211-13/art-104/par-3/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-4 for the various automobile-related taxes, to comprehensively review the structure of the taxes and the structure of the tax rates, including the provisional tax rates (meaning the tax rates under special provisions based on the Act on Special Measures Concerning Taxation and the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950)), while simplifying them and taking into account the severe fiscal situation, their impact on the environment, and other factors, and to consider reducing the burden; machine translation, not official **五** 資産課税については、格差の固定化の防止、老後における扶養の社会化の進展への対処等の観点から、相続税の課税ベース、税率構造等を見直し、負担の適正化を検討すること。 suppl-4211-13/art-104/par-3/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-5 for asset taxation, from the perspective of preventing disparities from becoming entrenched, responding to the progress of the socialization of support in old age, and other considerations, to review the taxable base, the tax rate structure, and other aspects of the inheritance tax and to consider making the burden appropriate; machine translation, not official **六** 納税者番号制度の導入の準備を含め、納税者の利便の向上及び課税の適正化を図ること。 suppl-4211-13/art-104/par-3/item-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-6 to improve convenience for taxpayers and ensure proper taxation, including preparing for the introduction of a taxpayer identification number system; machine translation, not official **七** 地方税制については、地方分権の推進及び国と地方を通じた社会保障制度の安定財源の確保の観点から、地方消費税の充実を検討するとともに、地方法人課税の在り方を見直すことにより、税源の偏在性が小さく、税収が安定的な地方税体系の構築を進めること。 suppl-4211-13/art-104/par-3/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-7 for local taxation, from the perspective of promoting decentralization and of securing stable financial resources for the social security system across the national and local governments, to consider enhancing the local consumption tax and, by reviewing the structure of local corporate taxation, to advance the building of a local tax system with little uneven distribution of tax sources and with stable tax revenue; machine translation, not official **八** 低炭素化を促進する観点から、税制全体のグリーン化（環境への負荷の低減に資するための見直しをいう。）を推進すること。 suppl-4211-13/art-104/par-3/item-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-8 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-8 from the perspective of promoting low-carbon development, to promote the greening of the tax system as a whole (meaning reviews that contribute to reducing the burden on the environment). machine translation, not official --- ## Cites - suppl-4211-13/art-104/par-2: 前項 → 法人税法 附則第百四条第一項 (Supplementary Provisions, Article 104, paragraph (1)), suppl-4211-13/art-104/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-1 - suppl-4211-13/art-104/par-3: 第一項 → 法人税法 附則第百四条第一項 (Supplementary Provisions, Article 104, paragraph (1)), suppl-4211-13/art-104/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-1 - suppl-4211-13/art-104/par-3/item-2: 第五号 → 法人税法 附則第百四条第三項第五号 (Supplementary Provisions, Article 104, paragraph (3), item (v)), suppl-4211-13/art-104/par-3/item-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第百四条第二項（税制の抜本的な改革に係る措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-2 - 法人税法 附則第百四条第三項（税制の抜本的な改革に係る措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3 - 法人税法 附則第百四条第三項第二号（税制の抜本的な改革に係る措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-104/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-104/par-3/item-2 --- ## 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-20261008T111236-112, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-113, 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