# Article 321-8, paragraph (13), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-321-8/par-13. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Article 321-8, paragraph (13) (第三百二十一条の八第十三項) 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 321-8, paragraph (13) (第三百二十一条の八第十三項) — https://japanlaw.org/en/local-tax-act/art-321-8/par-13 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-321-8/par-13)
- 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:

> 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度開始の日前十年以内に開始した事業年度において生じた通算対象所得金額（同法第六十四条の五第三項に規定する通算対象所得金額で同項の規定により益金の額に算入されたものをいう。次項から第十六項までにおいて同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、控除対象通算対象所得調整額を控除するものとする。この場合において、控除対象通算対象所得調整額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。

English (Machine translation, not official):

> With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is an amount of income subject to group tax sharing arising in a business year that began within 10 years before the start of the business year concerned (meaning an amount of income subject to group tax sharing prescribed in Article 64-5, paragraph (3) of that Act that has been included in gross profits pursuant to that paragraph; the same applies in paragraphs (14) through (16)), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by deducting the deductible group-adjusted income adjustment amount from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible group-adjusted income adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.

## 2. 1 January 2028 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2028
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002

Japanese:

> 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度開始の日前十年以内に開始した事業年度において生じた通算対象所得金額（同法第六十四条の五第三項に規定する通算対象所得金額で同項の規定により益金の額に算入されたものをいう。次項から第十六項までにおいて同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第十項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、控除対象通算対象所得調整額を控除するものとする。この場合において、控除対象通算対象所得調整額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。

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

> With respect to a corporation under an obligation to file a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is an amount of income subject to group tax sharing (meaning the amount of income subject to group tax sharing prescribed in Article 64-5, paragraph (3) of that Act that has been included in the amount of gross profits pursuant to that paragraph; the same applies in the following paragraph through paragraph (16)) arising in a business year that began within 10 years before the start date of the business year in question, then, for the calculation of the corporation tax amount that is the tax base of the corporation tax levy for that business year that the corporation is to pay, notwithstanding paragraph (1), (34) or (35), the deductible adjustment amount for income subject to group tax sharing is to be deducted from the corporation tax amount that is the tax base of the corporation tax levy for the computation period of the tax base of the corporation tax amount to be paid through filing and payment under those provisions, up to the limit of that corporation tax amount (where an amount has been added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (10), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount after subtracting the amount specified by Cabinet Order). In this case, the deductible adjustment amount for income subject to group tax sharing is limited to the amount that could not be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.

---

## 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/325AC0000000226/20271205_507AC0000000057)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280101_508AC0000000002)