# Article 292, paragraph (1), item (iv), (a), its wordings — Local Tax Act

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How the wording of Article 292, paragraph (1), item (iv), (a) (第二百九十二条第一項第四号イ) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 292, paragraph (1), item (iv), (a) (第二百九十二条第一項第四号イ) — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-4/sub-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-292/par-1/item-4/sub-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 内国法人　法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度（法人税法第十五条の二に規定する対象会計年度をいう。以下この号において同じ。）の国際最低課税額（同法第八十二条の三第一項に規定する国際最低課税額をいう。）に対する法人税の額、各対象会計年度の国際最低課税残余額（同法第八十二条の十一第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第八十二条の十九第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第六十八条（租税特別措置法第三条の三第五項、第六条第三項、第八条の三第五項、第九条の二第四項、第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第六十九条（租税特別措置法第六十六条の七第一項及び第六十六条の九の三第一項の規定により読み替えて適用する場合を含む。）、第六十九条の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）及び第七十条並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）、第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）、第六十六条の七（第二項、第六項及び第十項から第十三項までを除く。）及び第六十六条の九の三（第二項、第五項及び第九項から第十二項までを除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。

English (Machine translation, not official):

> Domestic corporation: the corporation tax amount calculated in accordance with the provisions of the Corporation Tax Act and other laws and regulations relating to corporation tax (excluding the amount of corporation tax on the international minimum tax amount (meaning the international minimum tax amount prescribed in Article 82-3, paragraph (1) of that Act) of each covered fiscal year (meaning the covered fiscal year prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this item), the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 82-11, paragraph (1) of that Act) of each covered fiscal year, and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) of that Act) of each covered fiscal year), before the application of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 3-3, paragraph (5), Article 6, paragraph (3), Article 8-3, paragraph (5), Article 9-2, paragraph (4), Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation), Article 69 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 66-7, paragraph (1) and Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation), Article 69-2 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation) and Article 70 of the Corporation Tax Act, and Article 42-4, Article 42-4-2, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)), Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)), Article 66-7 (excluding paragraphs (2), (6) and (10) through (13)) and Article 66-9-3 (excluding paragraphs (2), (5) and (9) through (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating to corporation tax;

## 2. Date not yet set — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002

Japanese:

> 内国法人　法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度（法人税法第十五条の二に規定する対象会計年度をいう。以下この号において同じ。）の国際最低課税額（同法第八十二条の三第一項に規定する国際最低課税額をいう。）に対する法人税の額、各対象会計年度の国際最低課税残余額（同法第八十二条の十一第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第八十二条の十九第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第六十八条（租税特別措置法第三条の三第五項、第六条第三項、第八条の三第五項、第九条の二第四項、第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第六十九条（租税特別措置法第六十六条の七第一項及び第六十六条の九の三第一項の規定により読み替えて適用する場合を含む。）、第六十九条の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）及び第七十条並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の五、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）、第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）、第六十六条の七（第二項、第六項及び第十項から第十三項までを除く。）及び第六十六条の九の三（第二項、第五項及び第九項から第十二項までを除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。

English (Machine translation, corrected on review, not official):

> Domestic corporation: the corporation tax amount calculated in accordance with the provisions of the Corporation Tax Act and other laws and regulations relating to corporation tax (excluding the amount of corporation tax on the international minimum tax amount (meaning the international minimum tax amount prescribed in Article 82-3, paragraph (1) of that Act) of each covered fiscal year (meaning the covered fiscal year prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this item), the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 82-11, paragraph (1) of that Act) of each covered fiscal year, and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) of that Act) of each covered fiscal year), before the application of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 3-3, paragraph (5), Article 6, paragraph (3), Article 8-3, paragraph (5), Article 9-2, paragraph (4), Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation), Article 69 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 66-7, paragraph (1) and Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation), Article 69-2 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation) and Article 70 of the Corporation Tax Act, and Article 42-4, Article 42-4-2, Article 42-5, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)), Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)), Article 66-7 (excluding paragraphs (2), (6) and (10) through (13)) and Article 66-9-3 (excluding paragraphs (2), (5) and (9) through (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating to corporation tax;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270526_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_508AC0000000002)