# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条の六 (Article 68-6) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第六十八条の六 (Article 68-6)（公益法人等の損益計算書等の提出） — address `art-68-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-68-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-68-6 - 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. --- ### 第六十八条の六（公益法人等の損益計算書等の提出） — Submission of Profit and Loss Statements, etc. by Public Interest Corporations, etc. caption: machine translation, not official art-68-6 · https://japanlaw.org/en/special-taxation-measures-act/art-68-6 · https://japanlaw.org/l/332AC0000000026/art-68-6 **第一項** 公益法人等（法人税法以外の法律によつて公益法人等とみなされているもので政令で定める法人及び小規模な法人として政令で定める法人を除く。）は、当該事業年度につき法人税法第七十四条第一項の規定による申告書を提出すべき場合を除き、財務省令で定めるところにより、当該事業年度の損益計算書又は収支計算書を、当該事業年度終了の日の翌日から四月以内（政令で定める法人にあつては、同日から政令で定める期間内）に、当該事業年度終了の日におけるその主たる事務所の所在地の所轄税務署長に提出しなければならない。 art-68-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-6/par-1 A public interest corporation, etc. (excluding a corporation specified by Cabinet Order that is deemed to be a public interest corporation, etc. under an Act other than the Corporation Tax Act and a corporation specified by Cabinet Order as a small-scale corporation) must, except where it is required to file a return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act for the business year, submit, as provided by Order of the Ministry of Finance, its profit and loss statement or statement of receipts and disbursements for the business year to the district director having jurisdiction over the location of its principal office as of the end of the business year, within four months from the day following the end of the business year (or, for a corporation specified by Cabinet Order, within the period specified by Cabinet Order from that day). machine translation, not official --- ## Cites - art-68-6/par-1: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-169, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07